Utilize este identificador para referenciar este registo:
https://hdl.handle.net/1822/66621
Registo completo
Campo DC | Valor | Idioma |
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dc.contributor.author | Menezes Montenegro, Tânia | por |
dc.contributor.author | Lima Rodrigues, Lúcia | por |
dc.date.accessioned | 2020-08-31T12:30:57Z | - |
dc.date.available | 2023-01-01T07:00:50Z | - |
dc.date.issued | 2020 | - |
dc.identifier.citation | MontenegrT. 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. | por |
dc.identifier.issn | 1570-1727 | por |
dc.identifier.uri | https://hdl.handle.net/1822/66621 | - |
dc.description.abstract | 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. | por |
dc.description.sponsorship | Funding -This paper is financed by National Funds of the FCT –Portuguese Foundation for Science and Technology within the project UID/ECO/03182/2019 | por |
dc.language.iso | eng | por |
dc.publisher | Springer | por |
dc.relation | info:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UID%2FECO%2F03182%2F2019/PT | por |
dc.rights | openAccess | por |
dc.subject | Business ethics | por |
dc.subject | Accounting ethics | por |
dc.subject | Earnings management | por |
dc.subject | Religiosity | por |
dc.subject | Portugal | por |
dc.title | Determinants of the attitudes of portuguese accounting students and professionals towards earnings management | por |
dc.type | article | - |
dc.peerreviewed | yes | por |
dc.relation.publisherversion | https://link.springer.com/article/10.1007/s10805-020-09376-z | por |
oaire.citationStartPage | 301 | por |
oaire.citationEndPage | 332 | por |
oaire.citationIssue | 3 | por |
oaire.citationVolume | 18 | por |
dc.identifier.doi | 10.1007/s10805-020-09376-z | por |
dc.subject.fos | Ciências Sociais::Economia e Gestão | por |
dc.subject.wos | Social Sciences | por |
sdum.journal | Journal of Academic Ethics | por |
Aparece nas coleções: | EEG - Artigos em revistas de circulação internacional com arbitragem científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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JAET accepted on 18.05.2020 - UM Repository version.pdf | Determinants of the attitudes of Portuguese accounting students and professionals towards earnings management | 700,12 kB | Adobe PDF | Ver/Abrir |