Journal of Business Ethics

, Volume 40, Issue 1, pp 33–45

Determinants of Earnings Management Ethics Among Accountants

Authors

  • Rafik Z. Elias
    • School of BusinessCameron University
Article

DOI: 10.1023/A:1019956821253

Cite this article as:
Elias, R.Z. Journal of Business Ethics (2002) 40: 33. doi:10.1023/A:1019956821253
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Abstract

Earnings management behavior is a concern of standard-setters, regulators and the accounting profession. This study examines the ethics of this practice using a national sample of 763 accounting practitioners, faculty and students. Possible determinants of the ethics of this practice such as perceived role of ethics and social responsibility, and personal moral philosophies (i.e. idealism and relativism) are explored. Results indicate a positive relationship between social responsibility, focus on long-term gains, idealism, and the ethical perception of earnings management and negative relationship between focus on short-term gains, relativism and the ethical perception of this practice. Implications for the accounting profession as it deals with the issue of earnings management are discussed.

accounting ethicsearnings managementethics determinants
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© Kluwer Academic Publishers 2002