IDEAS home Printed from https://ideas.repec.org/a/kap/jbuset/v84y2009i3p367-387.html
   My bibliography  Save this article

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

Author

Listed:
  • Jeanette Ng
  • Gregory White
  • Alina Lee
  • Andreas Moneta

Abstract

No abstract is available for this item.

Suggested Citation

  • Jeanette Ng & Gregory White & Alina Lee & Andreas Moneta, 2009. "Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants’ Propensity to Manage Earnings," Journal of Business Ethics, Springer, vol. 84(3), pages 367-387, February.
    • Handle: RePEc:kap:jbuset:v:84:y:2009:i:3:p:367-387
    DOI: 10.1007/s10551-008-9714-3
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s10551-008-9714-3
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s10551-008-9714-3?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Karande, Kiran & Shankarmahesh, Mahesh N. & Rao, C. P. & Rashid, Zabid Md., 2000. "Perceived moral intensity, ethical perception, and ethical intention of American and Malaysian managers: a comparative study," International Business Review, Elsevier, vol. 9(1), pages 37-59, February.
    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. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    4. Dubinsky, Alan J. & Loken, Barbara, 1989. "Analyzing ethical decision making in marketing," Journal of Business Research, Elsevier, vol. 19(2), pages 83-107, September.
    5. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December.
    6. Erickson, Merle & Wang, Shiing-wu, 1999. "Earnings management by acquiring firms in stock for stock mergers," Journal of Accounting and Economics, Elsevier, vol. 27(2), pages 149-176, April.
    7. Patricia M. Dechow & Richard G. Sloan & Amy P. Sweeney, 1996. "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 1-36, March.
    8. 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.
    9. Jones, Thomas M. & Ryan, Lori Verstegen, 1998. "The Effect of Organizational Forces on Individual Morality: Judgment, Moral Approbation, and Behavior," Business Ethics Quarterly, Cambridge University Press, vol. 8(3), pages 431-445, July.
    10. 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.
    11. Barnett, Tim & Valentine, Sean, 2004. "Issue contingencies and marketers' recognition of ethical issues, ethical judgments and behavioral intentions," Journal of Business Research, Elsevier, vol. 57(4), pages 338-346, April.
    12. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

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


    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, vol. 109(3), pages 351-366, September.
    2. Lerong He & Rong Yang, 2014. "Does Industry Regulation Matter? New Evidence on Audit Committees and Earnings Management," Journal of Business Ethics, Springer, vol. 123(4), pages 573-589, September.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jocelyn Husser & Jean-Marc Andre & Véronique Lespinet-Najib, 2019. "The Impact of Locus of Control, Moral Intensity, and the Microsocial Ethical Environment on Purchasing-Related Ethical Reasoning," Journal of Business Ethics, Springer, vol. 154(1), pages 243-261, January.
    2. Elnahas, Ahmed M. & Kabir Hassan, M. & Ismail, Ghada M., 2017. "Religion and mergers and acquisitions contracting: The case of earnout agreements," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 221-246.
    3. Barnett, Tim & Valentine, Sean, 2004. "Issue contingencies and marketers' recognition of ethical issues, ethical judgments and behavioral intentions," Journal of Business Research, Elsevier, vol. 57(4), pages 338-346, April.
    4. C. Chang & Sin-Hui Yen, 2007. "The Effects of Moral Development and Adverse Selection Conditions on Managers’ Project Continuance Decisions: A Study in the Pacific-Rim Region," Journal of Business Ethics, Springer, vol. 76(3), pages 347-360, December.
    5. Barbara Culiberg & Domen Bajde, 2014. "Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma," Journal of Business Ethics, Springer, vol. 124(2), pages 271-282, October.
    6. Efendi, Jap & Srivastava, Anup & Swanson, Edward P., 2007. "Why do corporate managers misstate financial statements? The role of option compensation and other factors," Journal of Financial Economics, Elsevier, vol. 85(3), pages 667-708, September.
    7. Jorge Farinha & Luis Filipe Viana, 2006. "Board structure and modified audit opinions: the case of the Portuguese Stock Exchange," CEF.UP Working Papers 0609, Universidade do Porto, Faculdade de Economia do Porto.
    8. Susana Callao & José Ignacio Jarne, 2010. "Have IFRS Affected Earnings Management in the European Union?," Accounting in Europe, Taylor & Francis Journals, vol. 7(2), pages 159-189, December.
    9. Sean Valentine & David Hollingworth, 2012. "Moral Intensity, Issue Importance, and Ethical Reasoning in Operations Situations," Journal of Business Ethics, Springer, vol. 108(4), pages 509-523, July.
    10. Sean Valentine & Gary Fleischman & Lynn Godkin, 2018. "Villains, Victims, and Verisimilitudes: An Exploratory Study of Unethical Corporate Values, Bullying Experiences, Psychopathy, and Selling Professionals’ Ethical Reasoning," Journal of Business Ethics, Springer, vol. 148(1), pages 135-154, March.
    11. Chanchal Chatterjee, 2020. "Board Quality and Earnings Management: Evidence from India," Global Business Review, International Management Institute, vol. 21(5), pages 1302-1324, October.
    12. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    13. Abdullah Alsaadi, 2021. "Can Inclusion in Religious Index Membership Mitigate Earnings Management?," Journal of Business Ethics, Springer, vol. 169(2), pages 333-354, March.
    14. Geoffrey Martin & Joanna Tochman Campbell & Luis Gomez-Mejia, 2016. "Family Control, Socioemotional Wealth and Earnings Management in Publicly Traded Firms," Journal of Business Ethics, Springer, vol. 133(3), pages 453-469, February.
    15. Nico Lehmann, 2016. "The role of corporate governance in shaping accruals manipulation prior to acquisitions," Accounting and Business Research, Taylor & Francis Journals, vol. 46(4), pages 327-364, June.
    16. Wayne Decker & Thomas Calo, 2007. "Observers’ Impressions of Unethical Persons and Whistleblowers," Journal of Business Ethics, Springer, vol. 76(3), pages 309-318, December.
    17. Gabriel Donleavy & Kit-Chun Lam & Simon Ho, 2008. "Does East Meet West in Business Ethics: An Introduction to the Special Issue," Journal of Business Ethics, Springer, vol. 79(1), pages 1-8, April.
    18. Mingfeng Tang & Mei Mei & Cuiwen Li & Xingyang Lv & Xushuang Li & Lihao Wang, 2020. "How does an individual’s default behavior on an online peer-to-peer lending platform influence an observer’s default intention?," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 6(1), pages 1-20, December.
    19. Gary M. Fleischman & Eric N. Johnson & Kenton B. Walker & Sean R. Valentine, 2019. "Ethics Versus Outcomes: Managerial Responses to Incentive-Driven and Goal-Induced Employee Behavior," Journal of Business Ethics, Springer, vol. 158(4), pages 951-967, September.
    20. Zou, Lili Wenli & Chan, Ricky Y.K., 2019. "Why and when do consumers perform green behaviors? An examination of regulatory focus and ethical ideology," Journal of Business Research, Elsevier, vol. 94(C), pages 113-127.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jbuset:v:84:y:2009:i:3:p:367-387. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.