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Survey Effect Of Gender And Field Of Study On Students' Judegment Of The Morality Of Earnings Management

Author

Listed:
  • Dr. Mohammad Hossein

    (Faculty of Economics and Business Administration Ferdowsi University o f Mashhad (FUM), Iran)

  • Vadiei Nowghabi

    (Faculty of Economics and Business Administration Ferdowsi University o f Mashhad (FUM), Iran)

  • Saleh Anbarani

    (Faculty of Economics and Business Administration Ferdowsi University o f Mashhad (FUM), Iran)

Abstract

Earnings management is using judgment in reporting financial results and in structuring transactions to either mislead some stakeholders about the underlying eco nomic performance of the company or to influence contractual outcomes that depend on reported accounting numbers (Kaplan, 2001). This study investigates the ethical perception of students concerning different earnings management scenarios. A questionnaire is used to measure the ethical perception of t he respondents concerning 15 earnings management scenarios. The questionnaire is based on the questionnaire of Merchant (1994) and Fischer and Rosenzweig (1995). Sample including Fields of accounting and non- accounting (management and economics) all the senior students admission to universities public of Iran . The results of the 250 questionnaires indicate that t here are a significant differences between Accounting students and non - accounting students judge about knowledge unethical earnings management. There is a significant relationship between gender and knowledge ethical earnings management.

Suggested Citation

  • Dr. Mohammad Hossein & Vadiei Nowghabi & Saleh Anbarani, 2012. "Survey Effect Of Gender And Field Of Study On Students' Judegment Of The Morality Of Earnings Management," Far East Journal of Marketing and Management, Far East Research Centre, vol. 2(2), pages 12-26, April.
    • Handle: RePEc:fej:artcal:v:2a:y:2012:i:2:p:12-26
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    References listed on IDEAS

    as
    1. Kaplan, Steven E. & Ravenscroft, Susan P., 2004. "The Reputation Effects of Earnings Management in the Internal Labor Market," Business Ethics Quarterly, Cambridge University Press, vol. 14(3), pages 453-478, July.
    2. Beverley Jackling & Barry J. Cooper & Philomena Leung & Steven Dellaportas, 2007. "Professional accounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(9), pages 928-944, October.
    3. A. Greenfield & Carolyn Norman & Benson Wier, 2008. "The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior," Journal of Business Ethics, Springer, vol. 83(3), pages 419-434, December.
    4. Kaplan, Steven E., 2001. "Further evidence on the ethics of managing earnings: an examination of the ethically related judgments of shareholders and non-shareholders," Journal of Accounting and Public Policy, Elsevier, vol. 20(1), pages 27-44.
    5. Baruch Lev, 2003. "Corporate Earnings: Facts and Fiction," Journal of Economic Perspectives, American Economic Association, vol. 17(2), pages 27-50, Spring.
    6. Hsiang-Lin Chih & Chung-Hua Shen & Feng-Ching Kang, 2008. "Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence," Journal of Business Ethics, Springer, vol. 79(1), pages 179-198, April.
    7. Steven Kaplan & James McElroy & Susan Ravenscroft & Charles Shrader, 2007. "Moral Judgment and Causal Attributions: Consequences of Engaging in Earnings Management," Journal of Business Ethics, Springer, vol. 74(2), pages 149-164, August.
    8. Catherine Gowthorpe & Oriol Amat, 2004. "Creative accounting: Some ethical issues of macro- and micro-manipulation," Economics Working Papers 748, Department of Economics and Business, Universitat Pompeu Fabra.
    9. Diego Prior & Jordi Surroca & Josep A. Tribó, 2008. "Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(3), pages 160-177, May.
    10. Gopal Krishnan & Linda Parsons, 2008. "Getting to the Bottom Line: An Exploration of Gender and Earnings Quality," Journal of Business Ethics, Springer, vol. 78(1), pages 65-76, March.
    11. Merchant, Kenneth A. & Rockness, Joanne, 1994. "The ethics of managing earnings: An empirical investigation," Journal of Accounting and Public Policy, Elsevier, vol. 13(1), pages 79-94.
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    More about this item

    Keywords

    Earnings Management; Professional Judgment; Ethical Perception;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration

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