Determinants of the Attitudes of Portuguese Accounting Students and Professionals towards Earnings Management

Autor/inn/en	Montenegro, Tânia Menezes; Rodrigues, Lúcia Lima
Titel	Determinants of the Attitudes of Portuguese Accounting Students and Professionals towards Earnings Management
Quelle	In: Journal of Academic Ethics, 18 (2020) 3, S.301-332 (32 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Zusatzinformation	ORCID (Montenegro, Tânia Menezes) ORCID (Rodrigues, Lúcia Lima)
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1570-1727
DOI	10.1007/s10805-020-09376-z
Schlagwörter	Student Attitudes; Alumni; Foreign Countries; Accounting; Predictor Variables; Gender Differences; Age Differences; Ethical Instruction; Work Experience; Money Management; Portugal + Suchen Sie Ihr Suchwort? Schülerverhalten; Ausland; Abrechnung; Buchführung; Buchhaltung; Prädiktor; Geschlechterkonflikt; Age; Difference; Age difference; Altersunterschied; Ethics instruction; Teaching of ethics; Ethikunterricht; Employment experience; Job experience; Occupational experience; Berufserfahrung
Abstract	We revisit religiosity, gender, age, ethics education and experience as drivers of ethicality, while expanding prior research from Anglo-Saxon and Asiatic/Euro-Asiatic countries to a Latin European country, Portugal. We apply the Merchant (1989) instrument of attitudes towards earnings management, in a sample of Portuguese accounting students and alumni. We find no significant evidence of a positive association between religiosity and accountants' judgments on earnings management. However, gender, age, education (and accounting ethics education) and experience are significant predictors of accountants' judgments. The results are unchanged when we control for the intent (selfish benefit) of earnings management. Females, older individuals and alumni judge accounting earnings management more harshly than males, younger individuals, and students (who have not yet completed an accounting ethics course). A higher level of accounting work experience induces accountants to judge accounting earnings management as a less ethically questionable practice. This finding is theoretically relevant because it underscores the necessity of taking people's constraints in the workplace into consideration when studying ethical behavior in business contexts. The results are also practically relevant, as they highlight the importance of a systematic ethics education throughout the accountant's life. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01