Are There Gender Differences When Professional Accountants Evaluate Moral Intensity for Earnings Management?
Gender differences in ethical evaluations may vary across types of behaviors. This controlled experiment explores gender differences in ethical evaluations, moral judgment, moral intentions, and moral intensity evaluations by surveying a group of professional accountants to elicit their views on a c...
| Authors: | ; |
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| 格式: | 电子 文件 |
| 语言: | English |
| Check availability: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| 出版: |
2015
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| In: |
Journal of business ethics
Year: 2015, 卷: 131, 发布: 3, Pages: 557-566 |
| Further subjects: | B
Accounting ethics
B Moral Judgment B ethical evaluations B Gender B Moral Intensity |
| 在线阅读: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
| 总结: | Gender differences in ethical evaluations may vary across types of behaviors. This controlled experiment explores gender differences in ethical evaluations, moral judgment, moral intentions, and moral intensity evaluations by surveying a group of professional accountants to elicit their views on a common earnings management technique. We find that there are no significant differences between male and female professional accountants when they make an ethical evaluation involving earnings management by shipping product early to meet a quarterly bonus. Both male and female professional accountants made a similar moral judgment that this action should not be completed and indicated similar moral intentions to report this type of behavior. Further, we find that male and female professional accountants made similar moral intensity evaluations when product is shipped early to meet a quarterly bonus. |
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| ISSN: | 1573-0697 |
| Contains: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-014-2293-6 |
