IDEAS home Printed from https://ideas.repec.org/r/eee/aosoci/v37y2012i4p242-259.html
   My bibliography  Save this item

Attitude, Machiavellianism and the rationalization of misreporting

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Dan Dacian Cuzdriorean, 2013. "Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-5.
  2. Dayah Abdi Kulmie, 2023. "Financial Crimes in Somali Public Sector: Causes and Consequences," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 15(4), pages 1-18, April.
  3. Abdul Ghafoor & Rozaimah Zainudin & Nurul Shahnaz Mahdzan, 2019. "Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia," Journal of Business Ethics, Springer, vol. 160(2), pages 587-608, December.
  4. Namrata Sandhu, 2020. "Behavioural Red Flags of Fraud: An Ex Post Assessment of Types and Frequencies," Global Business Review, International Management Institute, vol. 21(2), pages 507-525, April.
  5. Mark E. Lokanan & Prerna Sharma, 2023. "Two Decades of Accounting Fraud Research: The Missing Meso-Level Analysis," SAGE Open, , vol. 13(3), pages 21582440231, September.
  6. William D. Brink & Tim V. Eaton & Jonathan H. Grenier & Andrew Reffett, 2019. "Deterring Unethical Behavior in Online Labor Markets," Journal of Business Ethics, Springer, vol. 156(1), pages 71-88, April.
  7. Nadia Smaili & Paulina Arroyo, 2019. "Categorization of Whistleblowers Using the Whistleblowing Triangle," Journal of Business Ethics, Springer, vol. 157(1), pages 95-117, June.
  8. Bailey, Charles D., 2017. "Psychopathy and accounting students’ attitudes towards unethical professional practices," Journal of Accounting Education, Elsevier, vol. 41(C), pages 15-32.
  9. Christian Hauser, 2019. "Fighting Against Corruption: Does Anti-corruption Training Make Any Difference?," Journal of Business Ethics, Springer, vol. 159(1), pages 281-299, September.
  10. Jawad Khan & Imran Saeed & Muhammad Zada & Amna Ali & Nicolás Contreras-Barraza & Guido Salazar-Sepúlveda & Alejandro Vega-Muñoz, 2022. "Examining Whistleblowing Intention: The Influence of Rationalization on Wrongdoing and Threat of Retaliation," IJERPH, MDPI, vol. 19(3), pages 1-20, February.
  11. Martin Mutschmann & Tim Hasso & Matthias Pelster, 2022. "Dark Triad Managerial Personality and Financial Reporting Manipulation," Journal of Business Ethics, Springer, vol. 181(3), pages 763-788, December.
  12. Timothy J. Brown, 2014. "Advantageous Comparison and Rationalization of Earnings Management," Journal of Accounting Research, Wiley Blackwell, vol. 52(4), pages 849-876, September.
  13. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2019. "‘Whistleblowing Triangle’: Framework and Empirical Evidence," Journal of Business Ethics, Springer, vol. 160(1), pages 189-204, November.
  14. Ascaryan Rafinda & Agus Suroso & Timea Gal, 2020. "Predictive Power of Situational Factor and Individual Factor on Misreporting Behaviour," International Review of Management and Marketing, Econjournals, vol. 10(1), pages 84-90.
  15. Matthew J. Hayes & Philip M. J. Reckers, 2020. "The Role of Narcissistic Hypocrisy in the Development of Accounting Estimates," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1199-1216, June.
  16. Chiharu Ishida & Woojung Chang & Steve Taylor, 2016. "Moral intensity, moral awareness and ethical predispositions: The case of insurance fraud," Journal of Financial Services Marketing, Palgrave Macmillan, vol. 21(1), pages 4-18, March.
  17. Agarwalla, Sobhesh Kumar & Desai, Naman & Tripathy, Arindam, 2017. "The impact of self-deception and professional skepticism on perceptions of ethicality," Advances in accounting, Elsevier, vol. 37(C), pages 85-93.
  18. Naman Desai, 2020. "Understanding the Theoretical Underpinnings of Corporate Fraud," Vikalpa: The Journal for Decision Makers, , vol. 45(1), pages 25-31, March.
  19. Cardinaels, Eddy & Jia, Y., 2015. "How audits moderate the effects of incentives and peer behavior on misreporting," Other publications TiSEM 15e939fa-d6dd-4bda-824d-e, Tilburg University, School of Economics and Management.
  20. Xiaotao Liu & Arnold Wright & Yi-Jing Wu, 2015. "Managers’ Unethical Fraudulent Financial Reporting: The Effect of Control Strength and Control Framing," Journal of Business Ethics, Springer, vol. 129(2), pages 295-310, June.
  21. Waseem Yousaf & Raheel Jamil, 2020. "Does Moral Intensity Affect the Whistleblowing Intentions?," iRASD Journal of Management, International Research Alliance for Sustainable Development (iRASD), vol. 2(2), pages 84-99, December.
  22. Pamela R. Murphy & Michael Wynes & Till‐Arne Hahn & Patricia G. Devine, 2020. "Why Are People Honest? Internal and External Motivations to Report Honestly†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 945-981, June.
  23. Wu, Xi & Wang, Jun, 2018. "Management's Materiality Criteria of Internal Control Weaknesses and Corporate Fraud: Evidence from China," The International Journal of Accounting, Elsevier, vol. 53(1), pages 1-19.
  24. Horvat Robert, 2018. "Impact of Selected Personality Traits on Accountants’ Attitudes Toward Accounts Manipulation: Evidence From Slovenia," Naše gospodarstvo/Our economy, Sciendo, vol. 64(3), pages 23-35, September.
  25. Matthias Pelster & Annette Hofmann & Nina Klocke & Sonja Warkulat, 2023. "Dark Triad Personality Traits and Selective Hedging," Journal of Business Ethics, Springer, vol. 182(1), pages 261-286, January.
  26. W. Robert Knechel & Natalia Mintchik, 2022. "Do Personal Beliefs and Values Affect an Individual’s “Fraud Tolerance”? Evidence from the World Values Survey," Journal of Business Ethics, Springer, vol. 177(2), pages 463-489, May.
  27. Plöckinger, Martin & Aschauer, Ewald & Hiebl, Martin R.W. & Rohatschek, Roman, 2016. "The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 55-75.
  28. William E. Shafer & Zhihong Wang & Tien-Shih Hsieh, 2020. "Support for Economic Inequality and Tax Evasion," Sustainability, MDPI, vol. 12(19), pages 1-18, September.
  29. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2021. "To Blow or Not to Blow the Whistle: The Role of Rationalization in the Perceived Seriousness of Threats and Wrongdoing," Journal of Business Ethics, Springer, vol. 169(3), pages 517-535, March.
  30. Reckers, Philip & Samuelson, Melissa, 2016. "Toward resolving the debate surrounding slippery slope versus licensing behavior: The importance of individual differences in accounting ethical decision making," Advances in accounting, Elsevier, vol. 34(C), pages 1-16.
  31. Eddy Cardinaels & Yuping Jia, 2016. "How Audits Moderate the Effects of Incentives and Peer Behavior on Misreporting," European Accounting Review, Taylor & Francis Journals, vol. 25(1), pages 183-204, May.
  32. Desai, Naman & Jain, Shailendra Pratap & Jain, Shalini & Tripathy, Arindam, 2020. "The impact of implicit theories of personality malleability on opportunistic financial reporting," Journal of Business Research, Elsevier, vol. 116(C), pages 258-265.
  33. Alina Beattrice Vladu & Barcelona Spain, 2013. "Machiavellianism And Short-Term Earnings Management Practices," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-12.
  34. Ling L. Harris & Scott B. Jackson & Joel Owens & Nicholas Seybert, 2022. "Recruiting Dark Personalities for Earnings Management," Journal of Business Ethics, Springer, vol. 178(1), pages 193-218, June.
  35. Joseph A. Johnson & Patrick R. Martin & Bryan Stikeleather & Donald Young, 2022. "Investigating the Interactive Effects of Prosocial Actions, Construal, and Moral Identity on the Extent of Employee Reporting Dishonesty," Journal of Business Ethics, Springer, vol. 181(3), pages 721-743, December.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.