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Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants’ Propensity to Manage Earnings

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  • Jeanette Ng

    ()

  • Gregory White

    ()

  • Alina Lee

    ()

  • Andreas Moneta
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    Abstract

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    File URL: http://hdl.handle.net/10.1007/s10551-008-9714-3
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    Bibliographic Info

    Article provided by Springer in its journal Journal of Business Ethics.

    Volume (Year): 84 (2009)
    Issue (Month): 3 (February)
    Pages: 367-387

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    Handle: RePEc:kap:jbuset:v:84:y:2009:i:3:p:367-387

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    Web page: http://www.springerlink.com/link.asp?id=100281

    Related research

    Keywords: ethics; earnings management; moral intensity; factor analysis; survey instrument; hotel industry;

    References

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    1. Singhapakdi, Anusorn & Vitell, Scott J. & Kraft, Kenneth L., 1996. "Moral Intensity and Ethical Decision-Making of Marketing Professionals," Journal of Business Research, Elsevier, vol. 36(3), pages 245-255, July.
    2. Merchant, Kenneth A., 1985. "Budgeting and the propensity to create budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 201-210, April.
    3. Noreen, Eric, 1988. "The economics of ethics: A new perspective on agency theory," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 359-369, June.
    4. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, Elsevier, vol. 50(2), pages 179-211, December.
    5. Erickson, Merle & Wang, Shiing-wu, 1999. "Earnings management by acquiring firms in stock for stock mergers," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 27(2), pages 149-176, April.
    6. Keasey, Kevin & Watson, Robert, 1989. "Consensus and accuracy in accounting studies of decision-making: A note on a new measure of consensus," Accounting, Organizations and Society, Elsevier, vol. 14(4), pages 337-345, July.
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    Cited by:
    1. Barbara Arel & Cathy Beaudoin & Anna Cianci, 2012. "The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision," Journal of Business Ethics, Springer, Springer, vol. 109(3), pages 351-366, September.

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