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The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior

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Cited by:

  1. Deepak, 2016. "Antecedent Value of Professional Commitment and Job Involvement in Determining Job Satisfaction," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 41(2), pages 154-164, May.
  2. Joohee Park & Chune Young Chung, 2016. "CEO Overconfidence, Leadership Ethics, and Institutional Investors," Sustainability, MDPI, vol. 9(1), pages 1-28, December.
  3. Krista Fiolleau & Steven E. Kaplan, 2017. "Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students," Journal of Business Ethics, Springer, vol. 142(2), pages 259-276, May.
  4. 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.
  5. Cathy Beaudoin & Anna Cianci & George Tsakumis, 2015. "The Impact of CFOs’ Incentives and Earnings Management Ethics on their Financial Reporting Decisions: The Mediating Role of Moral Disengagement," Journal of Business Ethics, Springer, vol. 128(3), pages 505-518, May.
  6. Chun-hsi Chen & Rui Kao, 2012. "Work Values and Service-Oriented Organizational Citizenship Behaviors: The Mediation of Psychological Contract and Professional Commitment: A Case of Students in Taiwan Police College," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 107(1), pages 149-169, May.
  7. Mukaddes Sakalli Demirok, 2018. "Career satisfaction and professional commitment of special education teachers," Quality & Quantity: International Journal of Methodology, Springer, vol. 52(2), pages 1187-1199, December.
  8. Camacho-Miñano, María-del-Mar & Campa, Domenico, 2014. "Integrity of financial information as a determinant of the outcome of a bankruptcy procedure," International Review of Law and Economics, Elsevier, vol. 37(C), pages 76-85.
  9. Jeivi Brenda Andolo & David A. A. Pesudo, 2021. "The Effects of Competence and Motivation on Audit Quality with Ethical Orientation as a Moderating Variable," International Journal of Science and Business, IJSAB International, vol. 5(4), pages 59-79.
  10. Mehdi Nekhili & Fahim Javed & Haithem Nagati, 2022. "Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management," Journal of Business Ethics, Springer, vol. 177(2), pages 233-260, May.
  11. Gu, Junjian, 2022. "Do at home as Romans do? CEO overseas experience and financial misconduct risk of emerging market firms," Research in International Business and Finance, Elsevier, vol. 60(C).
  12. Karen Green & Benson Wier, 2015. "Influence of Ethical Position and Information Asymmetry on Transfer Price Negotiations," Accounting and Finance Research, Sciedu Press, vol. 4(1), pages 1-30, February.
  13. Alina Beattrice Vladu & Oriol Amat & Dan Dacian Cuzdriorean, 2014. "Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators," Economics Working Papers 1434, Department of Economics and Business, Universitat Pompeu Fabra.
  14. Melati Ayu Lestari & Sutrisno T & Aulia Fuad Rahman, 2020. "Auditors’ professional commitment, time budget pressure, independence, and audit quality: The Audit Board of the Republic of Indonesia Experience," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(6), pages 263-273, October.
  15. Choi, Ahrum & Jia, Jingyi & Song, Byron Y. & Zhou, Gaoguang, 2024. "Cultural tightness and financial reporting behavior around the world," Journal of Business Research, Elsevier, vol. 178(C).
  16. 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.
  17. Xingqiang Du & Wei Jian & Shaojuan Lai & Yingjie Du & Hongmei Pei, 2015. "Does Religion Mitigate Earnings Management? Evidence from China," Journal of Business Ethics, Springer, vol. 131(3), pages 699-749, October.
  18. Jana Craft, 2013. "A Review of the Empirical Ethical Decision-Making Literature: 2004–2011," Journal of Business Ethics, Springer, vol. 117(2), pages 221-259, October.
  19. Damiano Montani & Francesco Perrini & Daniele Gervasio & Andrea Pulcini, 2020. "The “Quantitative Discretion Index”: A New Business Ethics Tool to Prevent Opportunistic Earnings Management Practices," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 10(1), pages 1-96, July.
  20. Mohd Hafizuddin Shah Ismail & Hilwani Hariri* & Razinah Hassan, 2018. "Factors Influencing Ethical Decision-Making of Professional Accountants in Malaysia," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 894-903:5.
  21. Anis Triki & Gail Lynn Cook & Darlene Bay, 2017. "Machiavellianism, Moral Orientation, Social Desirability Response Bias, and Anti-intellectualism: A Profile of Canadian Accountants," Journal of Business Ethics, Springer, vol. 144(3), pages 623-635, September.
  22. Lorenzo Lucianetti & Valentina Battista, 2015. "La manipolazione dei valori di bilancio: pressione del management e tratti personali nell?attivit? del controller," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 101-132.
  23. William Shafer, 2015. "Ethical Climate, Social Responsibility, and Earnings Management," Journal of Business Ethics, Springer, vol. 126(1), pages 43-60, January.
  24. Luca Casali, Gian & Perano, Mirko, 2021. "Forty years of research on factors influencing ethical decision making: Establishing a future research agenda," Journal of Business Research, Elsevier, vol. 132(C), pages 614-630.
  25. Hsiang-Yu Ma & Jui-Chung Kao & Rui-Hsin Kao & Cheng-Chung Cho, 2020. "How to Shape the Employees’ Sustainable Work Attitude: The Moderating Effect of Supervisor Attitudes," Sustainability, MDPI, vol. 12(20), pages 1-27, October.
  26. Murat Ocak & Bekir Emre Kurtulmuş & Emrah Arıoğlu, 2024. "Do Individual Auditors from More Religious Hometowns Enhance Audit Quality? Evidence from an Islamic Country," Journal of Business Ethics, Springer, vol. 190(2), pages 439-481, March.
  27. 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.
  28. Huei-Mei Liang & Rui-Hsin Kao & Chung-Cheng Tu & Chang-Chiang Chin & Wu-Chung Chung, 2014. "The Influence of Education and Training on Work Attitudes and the Moderating Effect of Supervisor Attitudes: Examining Chinese Employees," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 119(2), pages 853-875, November.
  29. Ling L. Harris & Scott B. Jackson & Joel Owens & Nicholas Seybert, 2022. "Recruiting Dark Personalities for Earnings Management," Journal of Business Ethics, Springer, vol. 178(1), pages 193-218, June.
  30. 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.
  31. Mădălina Sperlea (Popescu Bordeni), 2022. "The Genesis of Economic and Financial Criminality," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 440-449, Decembrie.
  32. Razana Juhaida Johari & Zuraidah Mohd Sanusi & Arumega Zarefar, 2019. "Auditor¡¯s Ethical Judgments: The Influence of Moral Intensity, Ethical Orientation and Client Importance," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(3), pages 77-87, May.
  33. repec:arp:tjssrr:2019:p:27-36 is not listed on IDEAS
  34. Yichu Huang & Lei Chen & Frank Hong Liu, 2024. "Bank intervention and firms’ earnings management: evidence from debt covenant violations," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 237-264, July.
  35. Dr. Mohammad Hossein & Vadiei Nowghabi & Saleh Anbarani, 2012. "Survey Effect Of Gender And Field Of Study On Students' Judegment Of The Morality Of Earnings Management," Far East Journal of Marketing and Management, Far East Research Centre, vol. 2(2), pages 12-26, April.
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