Machiavellianism And Short-Term Earnings Management Practices
Despite the growing interest, the empirical results found in the literature concerningMachiavellianism and its impact on ethical judgments document both inconsistent andcontradictory results. On the other hand, the acceptance of short-term earnings managementpractices raises the most important and controversial ethical issues in the accounting profession.To help resolve these issues, this particular experimental study explores whether ethicalacceptability of short-term earnings management varies with Machiavellian behaviourpredisposition. The results of the study find that ‘high Mach‘ exhibit less strict ethical judgmentsthan ‘low Mach‘ counterparts. Implications for future research are discussed.
Volume (Year): 2 (2013)
Issue (Month): 15 ()
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- Wesley II, Curtis L. & Ndofor, Hermann Achidi, 2013. "The Great Escape: The Unaddressed Ethical Issue of Investor Responsibility for Corporate Malfeasance," Business Ethics Quarterly, Cambridge University Press, vol. 23(03), pages 443-475, July.
- Bass, Kenneth & Barnett, Tim & Brown, Gene, 1999. "Individual Difference Variables, Ethical Judgments, and Ethical Behavioral Intentions," Business Ethics Quarterly, Cambridge University Press, vol. 9(02), pages 183-205, April.
- Gunnthorsdottir, Anna & McCabe, Kevin & Smith, Vernon, 2002. "Using the Machiavellianism instrument to predict trustworthiness in a bargaining game," Journal of Economic Psychology, Elsevier, vol. 23(1), pages 49-66, February.
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