RT Article
T1 The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior
JF Journal of business ethics
VO 83
IS 3
SP 419
OP 434
A1 Greenfield, A. C.
A1 Strand Norman, Carolyn
A1 Wier, Benson
A2 Strand Norman, Carolyn
A2 Wier, Benson
LA English
YR 2008
UL https://ixtheo.de/Record/1785632191
AB The purpose of this study is twofold. The first objective is to examine the impact of an individual’s ethical ideology and level of professional commitment on the earnings management decision. The second objective is to observe whether the presence of a personal benefit affects an individual’s ethical orientation or professional commitment within the context of an opportunity to manage earnings. Using a sample of 375 undergraduate business majors, our results suggest a significant relationship between an individual’s ethical orientation and decision-making. Further, participants with higher levels of professional commitment seem to be less likely to engage in earnings management behavior and less likely to behave opportunistically. These results have the potential to add to our understanding of certain behaviors in entry-level personnel and should be of interest to managers, practitioners, academicians, and researchers.
K1 Structural Equation Modeling
K1 Decision-making
K1 Ethical Orientation
K1 professional commitment
K1 earnings management behavior
DO 10.1007/s10551-007-9629-4