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Managers’ Ethical Evaluations of Earnings Management and Its Consequences

Author

Listed:
  • Eric N. Johnson
  • Gary M. Fleischman
  • Sean Valentine
  • Kenton B. Walker

Abstract

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Suggested Citation

  • Eric N. Johnson & Gary M. Fleischman & Sean Valentine & Kenton B. Walker, 2012. "Managers’ Ethical Evaluations of Earnings Management and Its Consequences," Contemporary Accounting Research, John Wiley & Sons, vol. 29(3), pages 910-927, September.
    • Handle: RePEc:wly:coacre:v:29:y:2012:i:3:p:910-927
    DOI: 10.1111/j.1911-3846.2011.01135.x
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    Citations

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    Cited by:

    1. Gary M. Fleischman & Eric N. Johnson & Kenton B. Walker & Sean R. Valentine, 2019. "Ethics Versus Outcomes: Managerial Responses to Incentive-Driven and Goal-Induced Employee Behavior," Journal of Business Ethics, Springer, vol. 158(4), pages 951-967, September.
    2. Inez G. F. Verwey & Stephen K. Asare, 2022. "The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection," Journal of Business Ethics, Springer, vol. 176(2), pages 381-395, March.
    3. Ashley Nicole West & Gary M. Fleischman, 2023. "The Roles of Cynicism, CFO Pressure, and Moral Disengagement on FIN 48 Earnings Management," Journal of Business Ethics, Springer, vol. 185(3), pages 545-562, July.
    4. Denton Collins & Gary Fleischman & Stacey Kaden & Juan Manuel Sanchez, 2018. "How Powerful CFOs Camouflage and Exploit Equity-Based Incentive Compensation," Journal of Business Ethics, Springer, vol. 153(2), pages 591-613, December.
    5. Guilong Cai & Wenfei Li & Zhenyang Tang, 2020. "Religion and the Method of Earnings Management: Evidence from China," Journal of Business Ethics, Springer, vol. 161(1), pages 71-90, January.
    6. Paul Coram & James R. Frederickson & Matthew Pinnuck, 2024. "Earnings management: Who do managers consider and what is the relative importance of ethics?," Australian Journal of Management, Australian School of Business, vol. 49(2), pages 214-248, May.
    7. Wally Smieliauskas & Kathryn Bewley & Ulfert Gronewold & Ulrich Menzefricke, 2018. "Misleading Forecasts in Accounting Estimates: A Form of Ethical Blindness in Accounting Standards?," Journal of Business Ethics, Springer, vol. 152(2), pages 437-457, October.
    8. Bellora-Bienengräber, Lucia & Radtke, Robin R. & Widener, Sally K., 2022. "Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers’ self-focused behavior," Accounting, Organizations and Society, Elsevier, vol. 96(C).
    9. Ikseon Suh & John T. Sweeney & Kristina Linke & Joseph M. Wall, 2020. "Boiling the Frog Slowly: The Immersion of C-Suite Financial Executives into Fraud," Journal of Business Ethics, Springer, vol. 162(3), pages 645-673, March.
    10. Tabea Franziska Hirth-Goebel & Barbara E. Weißenberger, 2019. "Management accountants and ethical dilemmas: How to promote ethical intention?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 287-322, October.

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