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How ethical is earnings management? Evidence from an emerging economy

Title	How ethical is earnings management? Evidence from an emerging economy
Author	Tuereguen, Nida
Publication Date:	2024-06
Publication Place	- Taylor & Francis
Subject	Ethics, In-depth interview, Experiential learning theory, Role theory, Agency theory, Earnings management
Type	Periodical
Language	English
Digital	Yes
Manuscript	No
Library:	Özyeğin University
Library Asset ID	1744-9480
Record ID	ead94a2e-5426-4eea-8029-9140653033b2
Library Location	Hotel Management
Date	2024-06
Sample Text	Building upon Role Theory, Agency Theory, and Experiential Learning Theory, this study explores the ethical viewpoints of earnings management (EM) across various professional roles within the accounting and finance profession in Turkey. Employing survey methodology and in-depth interviews, data were collected from educators, students, accountants, and auditors to provide insights into the ethics of EM, enhancing understanding and informing more ethically grounded practices within accounting and finance. This study identifies not only traditional opportunistic and informative forms of EM but also unveils strategic and deceptive dimensions, reflecting diverse ethical interpretations across professional roles. It posits that perceptions of EM's ethicality differ among stakeholder groups, influenced by professional roles and experience. Findings reveal that students have more lenient views due to limited experience, whereas auditors and accountants exhibit stricter stances, shaped by practical exposure. Educators influence these perceptions, highlighting the need for enhanced ethical guidance in education and practice.
DOI	10.1080/17449480.2024.2365378

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Özyeğin University

How ethical is earnings management? Evidence from an emerging economy

Author Tuereguen, Nida

Publication Date 2024-06

Publication Place - Taylor & Francis

Subject Ethics, In-depth interview, Experiential learning theory, Role theory, Agency theory, Earnings management

Type Periodical

Language English

Digital Yes

Manuscript No

Library Özyeğin University

Library Asset ID 1744-9480

Record ID ead94a2e-5426-4eea-8029-9140653033b2

Library Location Hotel Management

Date 2024-06

Sample Text Building upon Role Theory, Agency Theory, and Experiential Learning Theory, this study explores the ethical viewpoints of earnings management (EM) across various professional roles within the accounting and finance profession in Turkey. Employing survey methodology and in-depth interviews, data were collected from educators, students, accountants, and auditors to provide insights into the ethics of EM, enhancing understanding and informing more ethically grounded practices within accounting and finance. This study identifies not only traditional opportunistic and informative forms of EM but also unveils strategic and deceptive dimensions, reflecting diverse ethical interpretations across professional roles. It posits that perceptions of EM's ethicality differ among stakeholder groups, influenced by professional roles and experience. Findings reveal that students have more lenient views due to limited experience, whereas auditors and accountants exhibit stricter stances, shaped by practical exposure. Educators influence these perceptions, highlighting the need for enhanced ethical guidance in education and practice.

DOI 10.1080/17449480.2024.2365378