Are There Gender Differences When Professional Accountants Evaluate Moral Intensity for Earnings Management?
Author
Abstract
Suggested Citation
DOI: 10.1007/s10551-014-2293-6
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Daulatram Lund, 2008. "Gender Differences in Ethics Judgment of Marketing Professionals in the United States," Journal of Business Ethics, Springer, vol. 77(4), pages 501-515, February.
- Vadera, Abhijeet K. & Aguilera, Ruth V. & Caza, Brianna B., 2009. "Making Sense of Whistle-Blowing's Antecedents: Learning from Research on Identity and Ethics Programs," Business Ethics Quarterly, Cambridge University Press, vol. 19(4), pages 553-586, October.
- Steven Kaplan & Kurt Pany & Janet Samuels & Jian Zhang, 2009. "An Examination of the Association Between Gender and Reporting Intentions for Fraudulent Financial Reporting," Journal of Business Ethics, Springer, vol. 87(1), pages 15-30, June.
- P. Cassematis & R. Wortley, 2013. "Prediction of Whistleblowing or Non-reporting Observation: The Role of Personal and Situational Factors," Journal of Business Ethics, Springer, vol. 117(3), pages 615-634, October.
- Jeffrey R. Cohen & Nonna Martinov Bennie, 2006. "The Applicability of a Contingent Factors Model to Accounting Ethics Research," Journal of Business Ethics, Springer, vol. 68(1), pages 1-18, September.
- Richard A. Bernardi & Donald F. Arnold, 1997. "An Examination of Moral Development within Public Accounting by Gender, Staff Level, and Firm," Contemporary Accounting Research, John Wiley & Sons, vol. 14(4), pages 653-668, December.
- Sean Valentine & Terri Rittenburg, 2007. "The Ethical Decision Making of Men and Women Executives in International Business Situations," Journal of Business Ethics, Springer, vol. 71(2), pages 125-134, March.
- Antonis Stylianou & Susan Winter & Yuan Niu & Robert Giacalone & Matt Campbell, 2013. "Understanding the Behavioral Intention to Report Unethical Information Technology Practices: The Role of Machiavellianism, Gender, and Computer Expertise," Journal of Business Ethics, Springer, vol. 117(2), pages 333-343, October.
- Singhapakdi, Anusorn & Vitell, Scott J. & Kraft, Kenneth L., 1996. "Moral Intensity and Ethical Decision-Making of Marketing Professionals," Journal of Business Research, Elsevier, vol. 36(3), pages 245-255, July.
- Derek Dalton & Marc Ortegren, 2011. "Gender Differences in Ethics Research: The Importance of Controlling for the Social Desirability Response Bias," Journal of Business Ethics, Springer, vol. 103(1), pages 73-93, September.
- Leda Nath & Lori Holder-Webb & Jeffrey Cohen, 2013. "Will Women Lead the Way? Differences in Demand for Corporate Social Responsibility Information for Investment Decisions," Journal of Business Ethics, Springer, vol. 118(1), pages 85-102, November.
- Robin, Donald & Babin, Laurie, 1997. "Making Sense of The Research on Gender and Ethics in Business: A Critical Analysis and Extension," Business Ethics Quarterly, Cambridge University Press, vol. 7(4), pages 61-90, October.
- Dawson, Leslie M., 1995. "Women and men, morality and ethics," Business Horizons, Elsevier, vol. 38(4), pages 61-68.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Hengky Latan & Christian M. Ringle & Charbel Jose Chiappetta Jabbour, 2018. "Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects," Journal of Business Ethics, Springer, vol. 152(2), pages 573-588, October.
- Vladan Pavlovic & Goranka Knezevic & Radica Bojicic, 2023. "Do the Profitability, the Volume of Assets, and Equity of Public Enterprises Have Any Role in Local Authorities' Gender and Age Policy? – A Case Study of Belgrade," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 172-191.
- Vladan Pavlovic & Goranka Knezevic & Radica Bojicic, 2022. "The Impact of Gender and Age on Earnings Management Practices of Public Enterprises – A Case Study of Belgrade," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 130-148.
- Harris, Oneil & Karl, J. Bradley & Lawrence, Ericka, 2019. "CEO compensation and earnings management: Does gender really matters?," Journal of Business Research, Elsevier, vol. 98(C), pages 1-14.
- Ariail, Donald L. & Khayati, Amine & Shawver, Tara, 2021. "Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy," Journal of Accounting Education, Elsevier, vol. 55(C).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Valentine, Sean & Godkin, Lynn, 2019. "Moral intensity, ethical decision making, and whistleblowing intention," Journal of Business Research, Elsevier, vol. 98(C), pages 277-288.
- Lim, Weng Marc & O'Connor, Peter & Nair, Sumesh & Soleimani, Samaneh & Rasul, Tareq, 2023. "A foundational theory of ethical decision-making: The case of marketing professionals," Journal of Business Research, Elsevier, vol. 158(C).
- Lee, Gladys & Xiao, Xinning, 2018. "Whistleblowing on accounting-related misconduct: A synthesis of the literature," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 22-46.
- Jin-hui Luo & Zeyue Huang & Xue Li & Xiaojing Lin, 2018. "Are Women CEOs Valuable in Terms of Bank Loan Costs? Evidence from China," Journal of Business Ethics, Springer, vol. 153(2), pages 337-355, December.
- Liz Wang & Lisa Calvano, 2015. "Is Business Ethics Education Effective? An Analysis of Gender, Personal Ethical Perspectives, and Moral Judgment," Journal of Business Ethics, Springer, vol. 126(4), pages 591-602, February.
- Bartuli, Jenny & Djawadi, Behnud Mir & Fahr, René, 2016. "Business Ethics in Organizations: An Experimental Examination of Whistleblowing and Personality," IZA Discussion Papers 10190, Institute of Labor Economics (IZA).
- Barbara Culiberg & Katarina Katja Mihelič, 2017. "The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda," Journal of Business Ethics, Springer, vol. 146(4), pages 787-803, December.
- Michael McCuddy & Musa Pinar & Ibrahim Birkin & Metin Kozak, 2009. "Gender and Perceived Fundamental Moral Orientations: An Empirical Study of the Turkish Hotel Industry," Journal of Business Ethics, Springer, vol. 89(3), pages 331-349, October.
- Agnès Paradas & Christophe Revelli & Caroline Debray & Jean-Marie Courrent & Martine Spence, 2017. "Pratiques responsables des dirigeants de PME : influence du profil du dirigeant," Post-Print hal-02425528, HAL.
- Zou, Lili Wenli & Chan, Ricky Y.K., 2019. "Why and when do consumers perform green behaviors? An examination of regulatory focus and ethical ideology," Journal of Business Research, Elsevier, vol. 94(C), pages 113-127.
- Breda Sweeney & Don Arnold & Bernard Pierce, 2010. "The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions," Journal of Business Ethics, Springer, vol. 93(4), pages 531-551, June.
- Tara J. Shawver & William F. Miller, 2017. "Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions," Journal of Business Ethics, Springer, vol. 141(3), pages 587-603, March.
- Saera R. Khan & Lauren C. Howe, 2021. "Concern for the Transgressor’s Consequences: An Explanation for Why Wrongdoing Remains Unreported," Journal of Business Ethics, Springer, vol. 173(2), pages 325-344, October.
- Hanousek, Jan & Shamshur, Anastasiya & Tresl, Jiri, 2019.
"Firm efficiency, foreign ownership and CEO gender in corrupt environments,"
Journal of Corporate Finance, Elsevier, vol. 59(C), pages 344-360.
- Jan Hanousek & Anastasiya Shamshur & Jiri Tresl, 2017. "Firm Efficiency, Foreign Ownership and CEO Gender in Corrupt Environments," CERGE-EI Working Papers wp595, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
- Hanousek, Jan & Shamshur, Anastasiya & Tresl, Jiri, 2019. "Firm efficiency, foreign ownership and CEO gender in corrupt environments," MPRA Paper 101027, University Library of Munich, Germany.
- Peter Mudrack & E. Mason, 2013. "Dilemmas, Conspiracies, and Sophie’s Choice: Vignette Themes and Ethical Judgments," Journal of Business Ethics, Springer, vol. 118(3), pages 639-653, December.
- Claude Francoeur & Yuntian Li & Zvi Singer & Jing Zhang, 2023. "Earnings forecasts of female CEOs: quality and consequences," Review of Accounting Studies, Springer, vol. 28(3), pages 1721-1764, September.
- Chen, Yu & Eshleman, John Daniel & Soileau, Jared S., 2016. "Board Gender Diversity and Internal Control Weaknesses," Advances in accounting, Elsevier, vol. 33(C), pages 11-19.
- Kurt Wurthmann, 2017. "Implicit Theories and Issue Characteristics as Determinants of Moral Awareness and Intentions," Journal of Business Ethics, Springer, vol. 142(1), pages 93-116, April.
- Guillermina Tormo-Carbó & Elies Seguí-Mas & Victor Oltra, 2016. "Accounting Ethics in Unfriendly Environments: The Educational Challenge," Journal of Business Ethics, Springer, vol. 135(1), pages 161-175, April.
- Paul Andon & Clinton Free & Radzi Jidin & Gary S. Monroe & Michael J. Turner, 2018. "The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention," Journal of Business Ethics, Springer, vol. 151(1), pages 165-178, August.
More about this item
Keywords
Accounting ethics; Ethical evaluations; Moral judgment; Moral intensity; Gender;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jbuset:v:131:y:2015:i:3:p:557-566. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.