Are There Gender Differences When Professional Accountants Evaluate Moral Intensity for Earnings Management?

Shawver, Tara J.; Clements, Lynn H.

doi:10.1007/s10551-014-2293-6

Cited by 21 publications

(16 citation statements)

References 46 publications

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“…The results indicated that both male or female accountants have the same view that earnings management should not be done, and both intend to report if they find evidence of earnings management. Thus the results of the Manafe (2015) and Shawver and Clements (2014) studies support the results of this study.…”

Section: The Relationship Between Gender and Students' Perceptions Ofsupporting

confidence: 88%

Student Perceptions of Fraud and Whistleblowing Based on Gender

Agustina

Pertiwi

Zutiasari

et al. 2019

jasf

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When giant companies are involved in fraud that has an extremely detrimental effect on the economy, the fraud cases become scandalous. The giant company's fraud case was revealed, mostly because of the information within the company that was revealed by the company's employees, which is called whistleblowing. The purpose of this study is to prove the differences in students' perceptions of fraud and whistleblowing behavior based on gender factors. Research is conducted on students of the Faculty of Economics of Universitas Hasyim Asy'ari Tebuireng Jombang, who are in the third semester or above so that they already understand fraud and whistleblowing. This type of research is quantitative research based on empirical studies. The research sample was selected by using the technique of probability sampling with the category of simple random sampling. The hypothesis testing using multiple research paradigms with one dummy variable and two dependent variables so that it uses two simple dummy regression tests. The decision on the results of hypothesis testing uses two R Square determination coefficients to explain the relationship of each variable. The results of this study prove that there is no gender effect on the students' perception of fraud and whistleblowing.

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Section: The Relationship Between Gender and Students' Perceptions Ofsupporting

confidence: 88%

Student Perceptions of Fraud and Whistleblowing Based on Gender

Agustina

Pertiwi

Zutiasari

et al. 2019

jasf

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“…Such helping behaviors benefit both the targets (coworkers) and the employees themselves, because they not only enhance coworkers' ability to meet their performance targets marked by the reduce-depleting leadership style of despotic leadership (Hobfoll and Shirom, 2000). Finally, consistent with social role theory (Eagly, 1987), this triggering effect of despotic leadership may be especially forceful among female employees, because of their typically more caring and nurturing nature (Eagly and Crowley, 1986;Shawver and Clements, 2015).…”

Section: Introductionmentioning

confidence: 66%

When is an Islamic work ethic more likely to spur helping behavior? The roles of despotic leadership and gender

Clercq

Haq

Raja

et al. 2018

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Purpose The purpose of this paper is to investigate how employees’ Islamic work ethic might enhance their propensity to help their coworkers on a voluntary basis, as well as how this relationship might be invigorated by despotic leadership. It also considers how the invigorating role of despotic leadership might depend on employees’ gender. Design/methodology/approach Survey data were collected from employees and their supervisors in Pakistani organizations. Findings Islamic work values relate positively to helping behaviors, and this relationship is stronger when employees experience despotic leadership, because their values motivate them to protect their colleagues against the hardships created by such leadership. This triggering role of despotic leadership is particularly strong among female employees. Practical implications For organizations, the results demonstrate that Islamic work values may be important for creating a culture that promotes collegiality, to a greater extent when employees believe that their leaders act as despots who exploit their followers for personal gain. Originality/value This study elaborates how employees’ Islamic work ethic influences the likelihood that they help their coworkers, particularly in work contexts marked by stress-inducing leadership.

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“…For the purpose of this study, a laboratory experiment was developed in order to test the research hypotheses above using students as participants. Despite the limits involved when using students as substitutes of managers, previous empirical studies assessing earnings management used this path (Greenfield et al, 2008;Shawver and Clements, 2014). The experiment was conducted in two steps.…”

Section: Methodsmentioning

confidence: 99%

Curbing Real Earnings Management Decisions: Experimental Evidence on Pressure Effect

Cuzdriorean¹

2019

JIBE

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Prior research documented that managers are using a variety of real earnings management practices to manage earnings. We examined in a laboratory experiment which involves 51 undergraduate and master students the impact of pressure effect on operational opportunism. Our results confirmed the effect of pressure (i.e. legal consequences, financial press scrutiny and auditor scrutiny) on real earnings management decisions, showing that participants who received pressure treatment were less inclined to opportunistic behavior when compared to those who did not received pressure information. Overall, we found that pressure effect is helpful in curbing real earnings management decisions. The paper contributes to the debate on curbing operational opportunism.

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Are There Gender Differences When Professional Accountants Evaluate Moral Intensity for Earnings Management?

Cited by 21 publications

References 46 publications

Student Perceptions of Fraud and Whistleblowing Based on Gender

Student Perceptions of Fraud and Whistleblowing Based on Gender

When is an Islamic work ethic more likely to spur helping behavior? The roles of despotic leadership and gender

Curbing Real Earnings Management Decisions: Experimental Evidence on Pressure Effect

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