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The ethicalness of earnings management in the Middle East: a survey of managers and auditors in Jordanian companies

Author

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  • Talal Al-Hayale
  • George Lan

Abstract

This study compares the attitudes of managers with those of external auditors towards common practices and issues of earnings management in Jordan, a Middle Eastern country. A questionnaire survey partially based on the Bruns and Merchant (1989a) investigation of the morality of earnings management was used. Responses were received from 52 general and financial managers and 28 auditing firms. Mann-Whitney U tests showed that the external auditors significantly viewed earnings management practices to be less ethical than the managers did. No significant differences attributable to gender were found. Male and female managers and auditors had similar attitudes towards earnings management.

Suggested Citation

  • Talal Al-Hayale & George Lan, 2005. "The ethicalness of earnings management in the Middle East: a survey of managers and auditors in Jordanian companies," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 2(4), pages 399-413.
    • Handle: RePEc:ids:ijaape:v:2:y:2005:i:4:p:399-413
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    Cited by:

    1. Mohammad Abedalrahman Alhmood & Hasnah Shaari & Redhwan Al-dhamari, 2022. "Audit Partner Characteristics and Real Earnings Management Practices in Jordan," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 185-200.

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