Religious Social Norms and Corporate Financial Reporting

By Scott D. Dyreng, William J. Mayew, Christopher D. Williams. 2012

516 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/b7467a7b1228fb0fb97aabb5a153e75b162dfb73

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Citations in the corpus

Where do firms manage earnings? (2012, unknown): “For example, Erickson et al. (2004) find that firms engaging in fraudulent accounting incur actual tax costs when inflating their accounting earnings.”
Employee Quality and Financial Reporting Outcomes (2017, unknown): “We also control for the level of religious adherence (RELIGION), as prior research links religiosity to financial reporting (Dyreng, Mayew, and Williams 2012; McGuire et al. 2012) and the intensity of press 12 We use a Python script to identify city-state combinations as a proper noun (or multiple…”
Religiosity and Earnings Management: International Evidence from the Banking Industry (2014, unknown): “…only recently have researchers begun examining its effects at the firm level and, in particular, its effects on financial reporting.1 For example, Dyreng et al. (2012) find that firms located in more religious areas in the U.S. have higher accruals quality, and are less likely to…”
Does Religion Matter to Owner-Manager Agency Costs? Evidence from China (2012, background): “…business ethics (Weaver and Agle 2002; Conroy and Emerson 2004; Longenecker et al. 2004), equity pricing (El Ghoul et al. 2012), ﬁnancial reporting (Dyreng et al. 2009; McGuire et al. 2012), earnings management (Callen et al. 2011), economic growth across countries (Barro and McCleary 2003),…”
Religiosity and Tax Avoidance (2013, background): “Consistent with the notion that a religion-based social identity and sense of belonging affects individual behavior, recent empirical research in accounting and finance suggests that local religious beliefs impact a wide range of corporate decisions, including financial reporting irregularities and ”
Does Religion Mitigate Tunneling? Evidence from Chinese Buddhism (2014, background): “Moreover, a small but growing stream of studies (Kennedy and Lawton 1998; Dyreng et al. 2012; Grullon et al. 2010; McGuire et al. 2012) underlines the influence of religion, as a set of social norms, on business behavior, i.e., agency conflicts, accounting risks, lawsuits, restatements, and accrual…”
Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks (2016, background): “In this sense, social norms constitute the main driving forces or motivational mechanisms for market participants (Dyreng et al., 2012). the principles of Adl (justice), Qist (balance), and Ihsaan (perfection) (Beekun and Badawi, 2005).”
The Impact of Religion on Financial Reporting Irregularities (2012, unknown): “counties (Hilary and Hui 2009; Dyreng et al. 2010; Grullon et al. 2010).”
Do culture and religion mitigate earnings management? Evidence from a cross-country analysis (2011, unknown): “In a more comprehensive analysis using the same database, Dyreng et al (2010) fi nd similar results.”
Do Islamic Banks Employ Less Earnings Management (2013, unknown): “Dyreng et al. (2010) and McGuire et al.”
The moderating effect of religiosity on ethical behavioural intentions: An application of the extended theory of planned behaviour to Pakistani bank employees (2017, background): “Our results strengthen the evidence provided by studies of the positive effect of religiosity on the promotion of corporate ethics (such as the one by Gundolf and Filser, 2013), especially in the financial services sector (e.g. Dyreng et al., 2012).”