Determinants of Earnings Management Ethics Among Accountants

By Rafik Z. Elias. 2002

241 citations recorded by the source corpus.

Subfields: Accounting, Information Systems and Management, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/46afae8b0b1eeb79417546ac43c9b6c67a0aab2f

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Geoffrey P. Martin
2. Luis R. Gómez-Mejía
3. Joanna T. Campbell
4. A. Greenfield
5. Benson Wier
6. Carolyn Strand Norman
7. Thomas M. Zellweger
8. Alfredo De Massis

In Information Systems and Management

1. A. Greenfield
2. Luis R. Gómez-Mejía
3. Benson Wier
4. Joanna T. Campbell
5. Carolyn Strand Norman
6. K. Maas

In Strategy and Management

1. Geoffrey P. Martin
2. Luis R. Gómez-Mejía
3. Benson Wier
4. Joanna T. Campbell
5. K. Maas

Citations in the corpus

• The Impact of CEO Narcissism on Earnings Management (2018, unknown): “…financial reporting policy and the innate characteristics of individual CEOs: optimism and managerial risk-aversion (Graham et al., 2013); overconfidence (Schrand and Zechman, 2012); gender (Huang and Kisgen, 2013; Srinidhi et al., 2011); ethics (Elias, 2002); and masculinity (Jia et al., 2014).”
• Executive Compensation and Corporate Fraud in China (2014, unknown): “Future research could follow such works as Kaplan (2001), Elias (2002), Almer, Gramling, and Kaplan (2008) by utilizing a survey method to collect detailed information on ethical judgment of board members and management teams, which could help advance our understandings on motivations of these key o”
• The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior (2008, background): “These individuals also tend to judge decisions more leniently, and as a group, tend to judge earnings management actions as more ethical than do the idealists (Elias, 2002).”
• Family Control, Socioemotional Wealth and Earnings Management in Publicly Traded Firms (2014, background): “…not privy to the use of discretion in the accounting process to inflate reported earnings.1 In a study of perceptions of the ethics of earnings management, Elias (2002) found that higher levels of earnings management are likely to be perceived as unethical by certified practicing accountants.”
• The effects of accounting students' ethical reasoning and personal factors on their ethical sensitivity (2006, unknown): “Briefly, ethical development studies attempt to explore the underlying ethical reasoning processes of accountants and auditors in practice (Armstrong, 1984, 1987; Ponemon, 1988, 1990, 1992; Shaub, 1989, 1994; Lampe and Finn, 1992; Ponemon and Gabhart, 1993; Tsui, 1994; Sweeney, 1995; Jeffrey and Wea”