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  • 1
    Online Resource
    Online Resource
    Effects of Materiality, Risk, and Ethical Perceptions on Fraudulent Reporting by Financial Executives (2002)
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    UID:
    (DE-627)1785617818
    ISSN: 1573-0697
    Content: This paper examines fraudulent financial reporting within the context of Jones' (1991) ethical decision making model. It was hypothesized that quantitative materiality would influence judgments of the ethical acceptability of fraud, and that both materiality and financial risk would affect the likelihood of committing fraud. The results, based on a study of CPAs employed as senior executives, provide partial support for the hypotheses. Contrary to expectations, quantitative materiality did not influence ethical judgments. ANCOVA results based on participants' estimates of the likelihood that a "typical CPA" would manipulate reported results indicated that both materiality and risk significantly influenced the likelihood of fraud, but that the perceived morality of the action did not. In contrast, results based on participants' self-reported behavior indicated that materiality and the perceived morality of the action would influence the likelihood of fraud, but that financial risk would not. Regardless of the measure used for the likelihood of fraud, the results indicate that financial executives continue to be influenced by quantitative materiality when misstatements are clearly material on qualitative grounds.
    In: Journal of business ethics, Dordrecht [u.a.] : Springer Science + Business Media B.V, 1982, 38(2002), 3, Seite 241-260, 1573-0697
    In: volume:38
    In: year:2002
    In: number:3
    In: pages:241-260
    Language: English
    DOI: 10.1023/A:1016049022458
    URL: Volltext  (lizenzpflichtig)
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  • 2
    Article
    Article
    Ethical climate, social responsibility, and earnings management (2015)
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    UID:
    (DE-627)817964851
    Format: graph. Darst.
    ISSN: 0167-4544
    In: Journal of business ethics, Dordrecht : Springer, 1982, 126(2015), 1 vom: Jan., Seite 43-60, 0167-4544
    In: volume:126
    In: year:2015
    In: number:1
    In: month:01
    In: pages:43-60
    Language: English
    Keywords: Kongressbeitrag ; Aufsatz in Zeitschrift
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  • 3
    Article
    Article
    Ethical climate in Chinese CPA firms (2008)
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    UID:
    (DE-627)588510890
    ISSN: 0361-3682
    In: Accounting, organizations and society, Amsterdam : Elsevier, 1976, 33(2008), 7/8 vom: Okt./Nov., Seite 825-835, 0361-3682
    In: volume:33
    In: year:2008
    In: number:7/8
    In: month:10/11
    In: pages:825-835
    Language: English
    Keywords: Aufsatz in Zeitschrift
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  • 4
    Article
    Article
    Ethical climate, organizational-professional conflict and organizational commitment : a study of Chinese auditors (2009)
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    UID:
    (DE-627)690149565
    Format: graph. Darst.
    ISSN: 0951-3574
    In: Accounting, auditing & accountability journal, Bingley : Emerald Group Publishing Limited, 1989, 22(2009), 7, Seite 1087-1110, 0951-3574
    In: volume:22
    In: year:2009
    In: number:7
    In: pages:1087-1110
    Language: English
    Keywords: Aufsatz in Zeitschrift
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  • 5
    Online Resource
    Online Resource
    Ethical Pressure, Organizational-Professional Conflict, and Related Work Outcomes among Management Accountants (2002)
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    UID:
    (DE-627)1785617826
    ISSN: 1573-0697
    Content: This study examines the effects of ethical pressure on management accountants' perceptions of organizational-professional conflict, and related work outcomes. It was hypothesized that organizational pressure to engage in unethical behavior would increase perceived organizational-professional conflict, and that this perceived conflict would reduce organizational commitment and job satisfaction, and increase the likelihood of employee turnover. A survey was mailed to a random sample of Certified Management Accountants to assess perceptions of the relevant variables. The results of a structural equations model indicated that, as hypothesized, ethical pressure was associated with higher levels of perceived organizational-professional conflict. Also as hypothesized, higher levels of conflict were associated with lower levels of organizational commitment and job satisfaction. Finally, lower levels of commitment and satisfaction were associated with higher turnover intentions.
    In: Journal of business ethics, Dordrecht [u.a.] : Springer Science + Business Media B.V, 1982, 38(2002), 3, Seite 261-273, 1573-0697
    In: volume:38
    In: year:2002
    In: number:3
    In: pages:261-273
    Language: English
    DOI: 10.1023/A:1015876809254
    URL: Volltext  (lizenzpflichtig)
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  • 6
    Online Resource
    Online Resource
    Social Paradigms and Attitudes Toward Environmental Accountability (2006)
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    UID:
    (DE-627)1785625489
    ISSN: 1573-0697
    Content: This paper argues that commitment to the Dominant Social Paradigm (DSP) in Western societies, which includes support for such ideologies as free enterprise, private property rights, economic individualism, and unlimited economic growth, poses a threat to progress in imposing greater standards of corporate environmental accountability. It is hypothesized that commitment to the DSP will be negatively correlated with support for the New Ecological Paradigm (NEP) and support for corporate environmental accountability, and that belief in the NEP will be positively correlated with support for corporate environmental accountability. The findings, based on a survey of MBA students, are generally consistent with the hypotheses.
    In: Journal of business ethics, Dordrecht [u.a.] : Springer Science + Business Media B.V, 1982, 65(2006), 2, Seite 121, 1573-0697
    In: volume:65
    In: year:2006
    In: number:2
    In: pages:121
    Language: English
    DOI: 10.1007/s10551-005-4606-2
    URL: Volltext  (lizenzpflichtig)
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  • 7
    Online Resource
    Online Resource
    Ethical Climate, Social Responsibility, and Earnings Management (2015)
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    UID:
    (DE-627)178565277X
    ISSN: 1573-0697
    Content: This study proposes and tests a model of the relations among corporate accountants’ perceptions of the ethical climate in their organization, the perceived importance of corporate ethics and social responsibility, and earnings management decisions. Based on a field survey of professional accountants employed by private industry in Hong Kong, we found that perceptions of the organizational ethical climate were significantly associated with belief in the importance of corporate ethics and responsibility. Belief in the importance of ethics and social responsibility was also significantly associated with accountants’ ethical judgments and behavioral intentions regarding accounting and operating earnings manipulation. These findings suggest that perceptions of ethical climate, usually presumed to reflect the “tone at the top” in the organization, lead accounting professionals to rationalize earnings management decisions by adjusting their attitudes toward the importance of corporate ethics and social responsibility. This is the first study to document a relationship between organizational ethical climate and professional accountants’ support for corporate ethics and social responsibility, and also the first study to document that industry accountants’ views toward corporate ethics and social responsibility are associated with their willingness to manipulate earnings. The findings have important implications, suggesting that organizational efforts to enhance the ethical climate and emphasize the importance of corporate ethics and social responsibility could reduce the prevalence of earnings manipulation.
    In: Journal of business ethics, Dordrecht [u.a.] : Springer Science + Business Media B.V, 1982, 126(2015), 1, Seite 43-60, 1573-0697
    In: volume:126
    In: year:2015
    In: number:1
    In: pages:43-60
    Language: English
    DOI: 10.1007/s10551-013-1989-3
    URL: Volltext  (lizenzpflichtig)
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  • 8
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    Online Resource
    Qualitative Financial Statement Disclosures: Legal and Ethical Considerations (2004)
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    UID:
    (DE-627)1824198906
    ISSN: 2153-3326
    Content: There is a long-running debate among legal scholars regarding the propriety and enforceability of SEC attempts to mandate disclosures of antisocial or illegal corporate activities that do not materially impact a company’s financial statements. This debate was recently revived by the issuance of SEC Staff Accounting Bulletin 99, Materiality in Financial Statements (SEC 1999), which suggests that quantitatively immaterial information relating to unlawful transactions or regulatory non-compliance should be considered for disclosure. This issue has important implications for the accounting profession, although it has generally been ignored in the accounting literature. This paper reviews legal and ethical considerations raised by the issue of qualitative disclosures, and also presents the results of a preliminary empirical test of the impact of such disclosures on financial statement users’ judgments. The results of this study indicate that investors consider the nondisclosure of immaterial illegal acts to be unethical, and reject suggestions that such information lacks moral intensity. The results also suggest that immaterial illegal acts have a significant effect on investors’ perceptions of the quality of corporate management and the likelihood of investment in a company. This effect was more pronounced when the illegal act was combined with self-dealing on the part of corporate executives.
    In: Business ethics quarterly, Cambridge : Cambridge Univ. Press, 1991, 14(2004), 3, Seite 433-451, 2153-3326
    In: volume:14
    In: year:2004
    In: number:3
    In: pages:433-451
    Language: English
    DOI: 10.5840/beq200414328
    URL: Volltext  (lizenzpflichtig)
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  • 9
    Article
    Article
    Social paradigms in China and the West (2010)
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    UID:
    (DE-627)615001564
    ISBN: 9780415459358
    In: Corporate social responsibility in Asia, London [u.a.] : Routledge, 2010, (2010), Seite 23-42, 9780415459358
    In: 0415459354
    In: year:2010
    In: pages:23-42
    Language: English
    Keywords: Aufsatz im Buch
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  • 10
    Online Resource
    Online Resource
    An Exploratory Study of Auditor Perceptions of Sanction Threats (2004)
    [S.l.] : SSRN
    Details
    UID:
    (DE-627)1834435293
    Format: 1 Online-Ressource
    Content: The ongoing debate regarding the desirability of extending certain provisions of the Sarbanes-Oxley Act to auditors of nonpublic companies creates a need for a better understanding of the effectiveness of existing sanctioning mechanisms in the accounting profession. To provide input on this issue, the current paper reports the results of an exploratory study of perceived sanction threats among CPA/auditors employed by small public accounting firms. A survey of AICPA members in public practice was conducted to assess the perceived threat of sanctions for auditor acquiescence in a client earnings manipulation scheme. The results indicate that, prior to the passage of the Sarbanes-Oxley law, CPAs perceived a relatively high threat from many types of professional sanctions, and that most sanction threats appeared to act as a deterrent to fraud. However, the perceived likelihood of criminal conviction and CPA license revocation were relatively low. The findings also indicate that the materiality of the financial statement manipulation had a significant effect on all of the sanction threats examined, and the level of assurance on the financial statements affected perceptions of certain types of sanctions
    Note: In: Research in Accounting Regulation, Vol. 17, 2004 , Volltext nicht verfügbar
    Language: English
    URL: lizenzpflichtig
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