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TitleDeterminants of the attitudes of Portuguese accounting students and professionals towards earnings management
Author(s)Menezes Montenegro, Tânia
Lima Rodrigues, Lúcia
KeywordsBusiness Ethics
Accounting Ethics
Earnings Management
Issue date2020
JournalJournal of Academic Ethics
CitationMontenegrT. M.& Rodrigues, L. L. (2020). Determinants of the attitudes of Portuguese accounting students and professionals towards earnings management. Journal of Academic Ethics,18(3), 301-332.
Abstract(s)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.
Publisher version
AccessEmbargoed access (2 Years)
Appears in Collections:EEG - Artigos em revistas de circulação internacional com arbitragem científica

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