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Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants’ Propensity to Manage Earnings

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  • Jeanette Ng
  • Gregory White
  • Alina Lee
  • Andreas Moneta

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  • Jeanette Ng & Gregory White & Alina Lee & Andreas Moneta, 2009. "Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants’ Propensity to Manage Earnings," Journal of Business Ethics, Springer, vol. 84(3), pages 367-387, February.
    • Handle: RePEc:kap:jbuset:v:84:y:2009:i:3:p:367-387
    DOI: 10.1007/s10551-008-9714-3
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    References listed on IDEAS

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    1. Merchant, Kenneth A., 1985. "Budgeting and the propensity to create budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 201-210, April.
    2. Dubinsky, Alan J. & Loken, Barbara, 1989. "Analyzing ethical decision making in marketing," Journal of Business Research, Elsevier, vol. 19(2), pages 83-107, September.
    3. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December.
    4. Patricia M. Dechow & Richard G. Sloan & Amy P. Sweeney, 1996. "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 1-36, March.
    5. 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.
    6. Keasey, Kevin & Watson, Robert, 1989. "Consensus and accuracy in accounting studies of decision-making: A note on a new measure of consensus," Accounting, Organizations and Society, Elsevier, vol. 14(4), pages 337-345, July.
    7. Karande, Kiran & Shankarmahesh, Mahesh N. & Rao, C. P. & Rashid, Zabid Md., 2000. "Perceived moral intensity, ethical perception, and ethical intention of American and Malaysian managers: a comparative study," International Business Review, Elsevier, vol. 9(1), pages 37-59, February.
    8. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    9. Erickson, Merle & Wang, Shiing-wu, 1999. "Earnings management by acquiring firms in stock for stock mergers," Journal of Accounting and Economics, Elsevier, vol. 27(2), pages 149-176, April.
    10. Jones, Thomas M. & Ryan, Lori Verstegen, 1998. "The Effect of Organizational Forces on Individual Morality: Judgment, Moral Approbation, and Behavior," Business Ethics Quarterly, Cambridge University Press, vol. 8(3), pages 431-445, July.
    11. Barnett, Tim & Valentine, Sean, 2004. "Issue contingencies and marketers' recognition of ethical issues, ethical judgments and behavioral intentions," Journal of Business Research, Elsevier, vol. 57(4), pages 338-346, April.
    12. Noreen, Eric, 1988. "The economics of ethics: A new perspective on agency theory," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 359-369, June.
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    Cited by:

    1. Barbara Arel & Cathy Beaudoin & Anna Cianci, 2012. "The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision," Journal of Business Ethics, Springer, vol. 109(3), pages 351-366, September.
    2. Lerong He & Rong Yang, 2014. "Does Industry Regulation Matter? New Evidence on Audit Committees and Earnings Management," Journal of Business Ethics, Springer, vol. 123(4), pages 573-589, September.

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