The ethicalness of earnings management in the Middle East: a survey of managers and auditors in Jordanian companies
AbstractThis study compares the attitudes of managers with those of external auditors towards common practices and issues of earnings management in Jordan, a Middle Eastern country. A questionnaire survey partially based on the Bruns and Merchant (1989a) investigation of the morality of earnings management was used. Responses were received from 52 general and financial managers and 28 auditing firms. Mann-Whitney U tests showed that the external auditors significantly viewed earnings management practices to be less ethical than the managers did. No significant differences attributable to gender were found. Male and female managers and auditors had similar attitudes towards earnings management.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Inderscience Enterprises Ltd in its journal Int. J. of Accounting, Auditing and Performance Evaluation.
Volume (Year): 2 (2005)
Issue (Month): 4 ()
Contact details of provider:
Web page: http://www.inderscience.com/browse/index.php?journalID=41
auditors; earnings management; Jordan; managers; ethics; auditing.;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Graham Langley).
If references are entirely missing, you can add them using this form.