David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 83 (3):419 - 434 (2008)
The purpose of this study is twofold. The first objective is to examine the impact of an individual's ethical ideology and level of professional commitment on the earnings management decision. The second objective is to observe whether the presence of a personal benefit affects an individual's ethical orientation or professional commitment within the context of an opportunity to manage earnings. Using a sample of 375 undergraduate business majors, our results suggest a significant relationship between an individual's ethical orientation and decision-making. Further, participants with higher levels of professional commitment seem to be less likely to engage in earnings management behavior and less likely to behave opportunistically. These results have the potential to add to our understanding of certain behaviors in entry-level personnel and should be of interest to managers, practitioners, academicians, and researchers
|Keywords||earnings management behavior professional commitment ethical orientation decision-making structural equation modeling|
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References found in this work BETA
Tim Barnett, Ken Bass, Gene Brown & Frederic J. Hebert (1998). Ethical Ideology and the Ethical Judgments of Marketing Professionals. Journal of Business Ethics 17 (7):715-723.
Mark A. Davis, Mark G. Andersen & Mary B. Curtis (2001). Measuring Ethical Ideology in Business Ethics: A Critical Analysis of the Ethics Position Questionnaire. [REVIEW] Journal of Business Ethics 32 (1):35 - 53.
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Patricia Casey Douglas & Benson Wier (2000). Integrating Ethical Dimensions Into a Model of Budgetary Slack Creation. Journal of Business Ethics 28 (3):267 - 277.
Citations of this work BETA
Donelson R. Forsyth, Ernest H. O’Boyle & Michael A. McDaniel (2008). East Meets West: A Meta-Analytic Investigation of Cultural Variations in Idealism and Relativism. [REVIEW] Journal of Business Ethics 83 (4):813 - 833.
Jana L. Craft (2013). A Review of the Empirical Ethical Decision-Making Literature: 2004–2011. [REVIEW] Journal of Business Ethics 117 (2):221-259.
Lerong He & Rong Yang (forthcoming). Does Industry Regulation Matter? New Evidence on Audit Committees and Earnings Management. Journal of Business Ethics.
William E. Shafer (forthcoming). Ethical Climate, Social Responsibility, and Earnings Management. Journal of Business Ethics.
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