Weitere Artikel dieser Ausgabe durch Wischen aufrufen
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.
Bitte loggen Sie sich ein, um Zugang zu diesem Inhalt zu erhalten
Sie möchten Zugang zu diesem Inhalt erhalten? Dann informieren Sie sich jetzt über unsere Produkte:
Ahmed, M. M., Chung, K. Y., & Eichenseher, J. W. (2003). Business students’ perceptions of ethics and moral judgment: A cross-cultural study. Journal of Business Ethics, 43, 89–102. CrossRef
Anderson, J. C., & Gerbing, D. W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological Bulletin, 103, 411–423. CrossRef
Axinn, C. N., Blair, J. E., Heorhiadi, A., & Thach, S. V. (2004). Comparing ethical ideologies across cultures. Journal of Business Ethics, 54, 103–119. CrossRef
Berger, P. L., & Luckmann, T. (1966). The social construction of reality. New York: Doubleday.
Bollen, K. A. (1989). Structural equations with latent variables. New York: Wiley. CrossRef
Bruns, W. J., & Merchant, K. A. (1990). The dangerous morality of managing earnings. Management Accounting, 72, 22–25.
Byrne, B. (2001). Structural equation modeling with AMOS—Basic concepts, applications, and programming. Mahwah, NJ: Lawrence Erlbaum Associates.
Churchill, G. A. (1979). A paradigm for developing better measures of marketing constructs. Journal of Marketing Research, 16, 64–73. CrossRef
Cullen, J. B., Parboteeah, K. P., & Victor, B. (2003). The effects of ethical climates on organizational commitment: A two-study analysis. Journal of Business Ethics, 46, 127–141. CrossRef
Cullen, J. B., Victor, B., & Bronson, J. W. (1993). The ethical climate questionnaire: An assessment of its development and validity. Psychological Reports, 73, 667–674. CrossRef
Dawley, D., Houghton, J. D., & Bucklew, N. S. (2010). Perceived organizational support and turnover intention: The mediating effects of personal sacrifice and job fit. The Journal of Social Psychology, 150, 238–257. CrossRef
Elias, R. Z. (2002). Determinants of earnings management ethics among accountants. Journal of Business Ethics, 40, 33–45. CrossRef
Elias, R. Z. (2004). The impact of corporate ethical values on perceptions of earnings management. Managerial Auditing Journal, 19, 84–98. CrossRef
Fischer, M., & Rosenzweig, K. (1995). Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics, 14, 433–444. CrossRef
Fishbein, M., & Ajzen, I. (1975). Belief, attitude, intention, and behavior: An introduction to theory and research. Reading, MA: Addison-Wesley.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18, 39–50. CrossRef
Friedman, M. (1962). Capitalism and freedom. Chicago: University of Chicago Press.
Furr, R. (2011). Scale construction and psychometrics for social and personality psychology. Thousand Oaks, CA: Sage.
García-Meca, E., & Sánchez-Ballesta, J. P. (2009). Corporate governance and earnings management: A meta-analysis. Corporate Governance: An International Review, 17, 594–610. CrossRef
Greenfield, A. C., Norman, C. S., & Wier, B. (2008). The effect of ethical orientation and professional commitment on earnings management behavior. Journal of Business Ethics, 83, 419–434. CrossRef
Groves, K. S., & LaRocca, M. A. (2011). An empirical study of leader ethical values, transformational and transactional leadership, and follower attitudes toward corporate social responsibility. Journal of Business Ethics, 103, 511–528. CrossRef
Henderson, B. C., & Kaplan, S. E. (2005). An examination of the role of ethics in tax compliance decisions. Journal of the American Taxation Association, 27, 39–72. CrossRef
Houghton, J. D., & Jinkerson, D. L. (2007). Constructive thought strategies and job satisfaction: A preliminary examination. Journal of Business and Psychology, 22, 43–53. CrossRef
Hu, L., & Bentler, P. M. (1998). Fit indices in covariance structure modeling: Sensitivity to underparameterized model misspecification. Psychological Methods, 3, 424–453. CrossRef
Hu, L., & Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural Equation Modeling, 6, 1–55. CrossRef
Hunt, S. D., & Vitell, S. (1986). A general theory of marketing ethics. Journal of Macromarketing, 6, 5–16. CrossRef
Hunt, S. D., & Vitell, S. (1991). The general theory of marketing ethics: A retrospective and revision. In N. C. Smith & J. A. Guelch (Eds.), Ethics in marketing (pp. 775–784). Irwin: Homewood, IL.
Hunt, S. D., Wood, V. R., & Chonko, L. B. (1989). Corporate ethical values and organizational commitment in marketing. Journal of Marketing, 53, 79–90. CrossRef
Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33, 375–400. CrossRef
Kline, R. B. (1998). Principles and practice of structural equation modeling. New York: Guilford.
Lämsä, A.-M., Vehkaperä, M., Puttonen, T., & Pesonen, H.-L. (2008). Effect of business education on women and men students’ attitudes on corporate responsibility in society. Journal of Business Ethics, 82, 45–58. CrossRef
Martin, K. D., & Cullen, J. B. (2006). Continuities and extensions of ethical climate theory: A meta-analytic review. Journal of Business Ethics, 69, 175–194. CrossRef
Merchant, K. A. (1989). Rewarding results: Motivating profit center managers. Boston, MA: Harvard Business School Press.
Merchant, K. A., & Rockness, J. (1994). The ethics of managing earnings: An empirical investigation. Journal of Accounting and Public Policy, 13, 79–94. CrossRef
Parboteeah, K. P., Cullen, J. B., Victor, B., & Sakano, T. (2005). National culture and ethical climates: A comparison of U.S. and Japanese accounting firms. Management International Review, 45, 459–481.
Petty, R. E., Wegener, D. T., & Fabrigar, L. R. (1997). Attitudes and attitude change. Annual Review of Psychology, 48, 609–647. CrossRef
Rosenzweig, K., & Fischer, M. (1994). Is managing earnings ethically acceptable? Management Accounting, 75, 31–34.
Shafer, W. E. (2008). Ethical climate in Chinese CPA firms. Accounting, Organizations and Society, 33, 825–835. CrossRef
Shafer, W. E. (2009). Ethical climate, organizational-professional conflict and organizational commitment: A study of Chinese auditors. Accounting, Auditing and Accountability Journal, 22, 1087–1110. CrossRef
Shafer, W. E., Poon, M. C. C., & Tjosvold, D. (2013a). An investigation of ethical climate in a Singaporean accounting firm. Accounting, Auditing and Accountability Journal, 26, 312–343. CrossRef
Shafer, W. E., Poon, M. C. C., & Tjosvold, D. (2013b). Ethical climate, goal interdependence, and commitment among Asian auditors. Managerial Auditing Journal, 28, 217–244. CrossRef
Shafer, W. E., & Simmons, R. S. (2008). Social responsibility, Machiavellianism and tax avoidance: A study of Hong Kong Tax professionals. Accounting, Auditing and Accountability Journal, 21, 695–720. CrossRef
Shafer, W. E., & Wang, Z. (2011). Effects of ethical context and Machiavellianism on attitudes toward earnings management in China. Managerial Auditing Journal, 26, 372–392. CrossRef
Singhapakdi, A., Karande, K., Rao, C. P., & Vitell, S. J. (2001). How important are ethics and social responsibility? A multinational study of marketing professionals. European Journal of Marketing, 35, 133–153. CrossRef
Singhapakdi, A., Vitell, S. J., Rallapalli, K. C., & Kraft, K. L. (1996). The perceived role of ethics and social responsibility: A scale development. Journal of Business Ethics, 15, 1131–1140. CrossRef
Smith, D., & Langfield-Smith, K. (2004). Structural equation modeling in management accounting research: Critical analysis and opportunities. Journal of Accounting Literature, 23, 49–86.
Treviño, L. K., Butterfield, K. D., & McCabe, D. L. (1998). The ethical context in organizations: Influence on employee attitudes and behaviors. Business Ethics Quarterly, 8, 447–476. CrossRef
Victor, B., & Cullen, J. B. (1987). A theory and measure of ethical climate in organizations. Research in Corporate Social Performance and Policy, 9, 51–71.
Victor, B., & Cullen, J. B. (1988). The organizational bases of ethical work climates. Administrative Science Quarterly, 33, 101–125. CrossRef
Waldman, D., de Luque, M. S., Washburn, N., & House, R. (2006). Cultural and leadership predictors of corporate social responsibility values of top management: A GLOBE study of 15 countries. Journal of International Business, 37, 823–837. CrossRef
Xie, B., Davidson, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance, 9, 295–316. CrossRef
- Ethical Climate, Social Responsibility, and Earnings Management
William E. Shafer
- Springer Netherlands
Neuer Inhalt/© Stellmach, Neuer Inhalt/© BBL, Neuer Inhalt/© Maturus, Pluta Logo/© Pluta, Neuer Inhalt/© hww, So bewältigen Sie Stress im Fernstudium/© granata68 | stock.adobe.com | AdobeStock