Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management
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 surve...
| Authors: | ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
|
| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer
1995
|
| In: |
Journal of business ethics
Year: 1995, Volume: 14, Issue: 6, Pages: 433-444 |
| Further subjects: | B
Undergraduate Student
B Earning Management B Education Curriculum B Survey Result B Economic Growth |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
MARC
| LEADER | 00000naa a22000002 4500 | ||
|---|---|---|---|
| 001 | 1785606387 | ||
| 003 | DE-627 | ||
| 005 | 20220112043500.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 220112s1995 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1007/BF00872085 |2 doi | |
| 035 | |a (DE-627)1785606387 | ||
| 035 | |a (DE-599)KXP1785606387 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a 1 |2 ssgn | ||
| 100 | 1 | |a Fischer, Marilyn |e VerfasserIn |4 aut | |
| 109 | |a Fischer, Marilyn | ||
| 245 | 1 | 0 | |a Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management |
| 264 | 1 | |c 1995 | |
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a 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. | ||
| 601 | |a Student | ||
| 650 | 4 | |a Education Curriculum | |
| 650 | 4 | |a Earning Management | |
| 650 | 4 | |a Survey Result | |
| 650 | 4 | |a Undergraduate Student | |
| 650 | 4 | |a Economic Growth | |
| 700 | 1 | |a Rosenzweig, Kenneth |e VerfasserIn |4 aut | |
| 773 | 0 | 8 | |i Enthalten in |t Journal of business ethics |d Dordrecht : Springer, 1982 |g 14(1995), 6, Seite 433-444 |h Online-Ressource |w (DE-627)270937129 |w (DE-600)1478688-6 |w (DE-576)121465284 |x 1573-0697 |7 nnns |
| 773 | 1 | 8 | |g volume:14 |g year:1995 |g number:6 |g pages:433-444 |
| 856 | |3 Volltext |u http://www.jstor.org/stable/25072663 |x JSTOR | ||
| 856 | 4 | 0 | |u https://doi.org/10.1007/BF00872085 |x Resolving-System |z lizenzpflichtig |3 Volltext |
| 935 | |a mteo | ||
| 951 | |a AR | ||
| ELC | |a 1 | ||
| ITA | |a 1 |t 1 | ||
| LOK | |0 000 xxxxxcx a22 zn 4500 | ||
| LOK | |0 001 4033665250 | ||
| LOK | |0 003 DE-627 | ||
| LOK | |0 004 1785606387 | ||
| LOK | |0 005 20220112043500 | ||
| LOK | |0 008 220112||||||||||||||||ger||||||| | ||
| LOK | |0 035 |a (DE-Tue135)IxTheo#2021-12-31#CE139FA6294ACDE205B8F5D72104B49FD856A3F0 | ||
| LOK | |0 040 |a DE-Tue135 |c DE-627 |d DE-Tue135 | ||
| LOK | |0 092 |o n | ||
| LOK | |0 852 |a DE-Tue135 | ||
| LOK | |0 852 1 |9 00 | ||
| LOK | |0 866 |x JSTOR#http://www.jstor.org/stable/25072663 | ||
| LOK | |0 935 |a ixzs |a ixrk |a zota | ||
| ORI | |a SA-MARC-ixtheoa001.raw | ||