The Role of Intent on Accounting Students’ Ethical Attitudes Towards Earnings Management

Lan, George; Gowing, Maureen; Al-Hayale, Talal

doi:10.1007/s10805-015-9242-6

Cited by 4 publications

(10 citation statements)

References 31 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The indicators used for the variable of accounting students' perception regarding creative accounting are a reduction in net income and an increase in net income (case A), as well as personal interests and the interests of the closest person (case B). Research indicators on this variable are adapted from Lan et al (2015). The religiosity variable adapts the research indicators from Robbins et al (1966) which consists of the ritualistic dimension, the ideological dimension, the intellectual dimension, the experiential dimension, and the consequential dimension.…”

Section: Indicatorsmentioning

confidence: 99%

See 1 more Smart Citation

The Effect of Religiosity and Ethical Orientation on Perceptions of Undergraduate Accounting Students on Creative Accounting

Jaya

Sukirno

2020

jda

View full text Add to dashboard Cite

The purpose of this research is to determine the effect of religiosity and ethical orientation on the perception of creative accounting. The sampling technique used was purposive sampling technique. Students who participated as respondents were as many as 107 students from Universitas Negeri Yogyakarta and 249 students from Universitas Islam Indonesia who were then grouped based on criteria. The criteria used are already or are currently taking intermediate financial accounting 1 and intermediate financial accounting 2 courses, auditing courses, and business ethics courses. Based on the predetermined criteria, a sample of 202 students was obtained consisting of 98 Universitas Negeri Yogayakarta students and 104 Universitas Islam Indonesia students. The students involved in this study were given a questionnaire to fill in and the data obtained were analyzed using multiple regression methods. The results of this study indicate that there is an effect of religiosity on students’ ethical perceptions in creative accounting. The students with high religiosity will have perceptions that are more ethical on creative accounting. The results of the analysis also show that ethical orientation has an effect on creative accounting. This means that the higher the ethical orientation of students, the more ethical their perceptions of creative accounting are.

show abstract

Section: Indicatorsmentioning

confidence: 99%

“…The research instrument grid can be seen in Table 4. (Lan et al, 2015;Greenfield et al, 2008;Robbins et al, 1966).…”

Section: Indicatorsmentioning

confidence: 99%

The Effect of Religiosity and Ethical Orientation on Perceptions of Undergraduate Accounting Students on Creative Accounting

Jaya

Sukirno

2020

jda

View full text Add to dashboard Cite

show abstract

“…The grids are in the following It is a process of understanding an accounting students about the process of transforming financial statements by using alternative choices in accordance with Accounting Standards with the aim of manipulating financial statements as expected. This variable is measured using four indicators that are: 1) Reduction in net income, 2) Increase in net income, 3) Personal interests and 4) Interests of the closest people (George Lan et al, 2015).…”

Section: Data Measurement Techniques and Instrumentsmentioning

confidence: 99%

Factors Affecting Accounting Students’ Perception About Creative Accounting Study on Accounting Students in Economic of Faculty Universitas Negeri Malang

Juliardi¹,

Bavana²,

Firdaus³

2020

Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)

View full text Add to dashboard Cite

There are many cases of creative accounting both abroad and in Indonesia which involved wellknown Public Accountants because they provide opinions not based on the actual circumstances of the financial statements. Therefore, it is very important to understand the factors behind the practice of creative accounting and also to understand the factors that motivate a person to engage in creative accounting practices. There is still difference opinion between pros and cons among nowadays accountant on creative accounting There have been a lot of studies on the motives and techniques of creative accounting practices, but research that discusses the influence of ethical orientation on creative accounting practices is still rarely.. This study aims to determine the influence of the variable level of accounting knowledge, ethical orientation, gender, and Machiavellianism on the dependent variable which in this study is the ethical perceptions of Accounting students regarding creative accounting. This study uses a quantitative research approach and collects data using case questions and questionnaire instruments Mutiple Regression used to analyze the data. The results of the study showed that the level of knowledge, ethical orientation, idealism, and gender have no influence on ethical perceptions, while the ethical orientation of relativism and Machiavellian has no effect.

show abstract

“…The management's interest includes how to meet the analysts' annual earnings forecasts and its impact on the future performance of the firm as well as to use ethical decision-making to assist students' treatment of the difference between the two types of EM. Lan et al (2015), aimed at examining whether egoistic intent as a feature of EM has an influence on the assessment of the level of moral acceptability to EM. The results showed statistically significant differences in ethical acceptability that evaluations attributed to intent.…”

Section: Rq: Does the Effective Focus On Values Ethics And Attitudementioning

confidence: 99%

“…The ethicality of earnings' management (EM) has been discussed for a long time (Lan et al, 2015). Nearly fourteen years ago, Titard et al (2004) indicated there was a growing awareness of ethics learning in many professional accounting curricula.…”

Section: Introductionmentioning

confidence: 99%

Values, ethics, and attitudes (IES 4) and earnings management from the viewpoint of the financial accountants at Amman Stock Exchange

Frijat¹,

Albawwat²

2019

JAMIS

View full text Add to dashboard Cite

Research Question: Does the effective focus on values, ethics, and attitudes will lead financial accountants to the real management of earnings? Motivation: The authors indicated that the market needs to develop a strategic plan for ethical learning by a committee of financial and academic experts to the formulation of the basic principles in ethics and attitudes to be adopted in profit management. Idea: The objective is to discuss the importance of Professional Ethics, focusing on international education standard IES 4, and its relationship with Earnings Management, a Jordanian study. Data: The study had one group of participants that consisted of financial accountants they work with listed the companies on the Amman stock exchange (ASE) and were randomly selected. Tools: The questionnaire was analyzed using descriptive statistics, ANOVA and correlation analysis. Findings: The results of the study, indicated that the rules of accounting ethics in accordance IES4 have a significant and positive impact on earnings management (EM), whether in which in the applying the ethical behaviour, excellence pursuit, professional manner and social responsibility. Contribution: This research paper is a value-addition to the literature of professional ethics education, at the findings of this paper are expected to be of high importance about ethics value for financial accountants in the emerging economies on how to comply with IES4, to help them on leads to real management of profits.

show abstract

The Role of Intent on Accounting Students’ Ethical Attitudes Towards Earnings Management

Cited by 4 publications

References 31 publications

The Effect of Religiosity and Ethical Orientation on Perceptions of Undergraduate Accounting Students on Creative Accounting

The Effect of Religiosity and Ethical Orientation on Perceptions of Undergraduate Accounting Students on Creative Accounting

Factors Affecting Accounting Students’ Perception About Creative Accounting Study on Accounting Students in Economic of Faculty Universitas Negeri Malang

Values, ethics, and attitudes (IES 4) and earnings management from the viewpoint of the financial accountants at Amman Stock Exchange

Contact Info

Product

Resources

About