Title

Attitudes of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management

Document Type

Article

Publication Date

6-1995

Publication Source

Journal of Business Ethics

Abstract

There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ and what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum and ethics awareness programs in business which might increase students' and practitioners' sensitivity to the ethical ramifications of earnings management.

Inclusive pages

433-444

ISBN/ISSN

0167-4544

Volume

14

Peer Reviewed

yes