Journal ArticleDOI
Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management
TLDR
In this paper, the authors revisited religiosity, gender, age, education, and experience as drivers of ethical behavior in accounting and found no significant evidence of a positive association between religiosity and accountants' judgments on earnings management.Abstract:
We revisit religiosity, gender, age, ethics education and experience as drivers of ethicality, while expanding prior research from Anglo-Saxon and Asiatic/Euro-Asiatic countries to a Latin European country, Portugal. We apply the Merchant (1989) instrument of attitudes towards earnings management, in a sample of Portuguese accounting students and alumni. We find no significant evidence of a positive association between religiosity and accountants’ judgments on earnings management. However, gender, age, education (and accounting ethics education) and experience are significant predictors of accountants’ judgments. The results are unchanged when we control for the intent (selfish benefit) of earnings management. Females, older individuals and alumni judge accounting earnings management more harshly than males, younger individuals, and students (who have not yet completed an accounting ethics course). A higher level of accounting work experience induces accountants to judge accounting earnings management as a less ethically questionable practice. This finding is theoretically relevant because it underscores the necessity of taking people’s constraints in the workplace into consideration when studying ethical behavior in business contexts. The results are also practically relevant, as they highlight the importance of a systematic ethics education throughout the accountant’s life.read more
Citations
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Quo Vadis, earnings management? Analysis of manipulation determinants in Central European environment
TL;DR: In this paper, the authors investigated the earnings management phenomenon in the context of Central European countries, attempting to identify the factors and incentives that can influence earnings management behavior on a sample of 8,156 enterprises from Slovakia, the Czech Republic, Hungary, and Poland.
Accounting professionals' ethical judgment and the institutional Disciplinary Context : a French-US comparison
TL;DR: In this article, the authors investigated whether one aspect of the national institutional context (namely the disciplinary process of the accounting profession) may be associated with accounting professionals' ethical judgment, in France and the United States.
Journal ArticleDOI
The impact of information systems and non-financial information on company success
Albertina Paula Monteiro,J. Vale,Eduardo Manuel de Almeida Leite,Marcin Lis,Joanna Kurowska-Pysz +4 more
TL;DR: In this article , a model that measures the impact of accounting information system quality, internal control system quality and non-financial information quality on decision-making success was developed and evaluated with data obtained from managers of 381 Portuguese companies.
Facilitating moral maturity: integrating developmental and cultural approaches
TL;DR: This paper integrated developmental and cultural approaches to student development and found that millennial college students are responsive to moral formation, and a particular challenge to prosociality is the difficulty of prosocial learning.
Journal ArticleDOI
Rethinking the accounting ethics education research in the post- COVID-19 context
TL;DR: In this article, the authors argue that "studies of accounting ethics should be at the front of every research that is commenced throughout and following COVID-19 to protect students, academics, professionals, a...
References
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