How ethical is earnings management? Evidence from an emerging economy

Name: How ethical is earnings management? Evidence from an emerging economy
Author: Tuereguen, Nida

İsim	How ethical is earnings management? Evidence from an emerging economy
Yazar	Tuereguen, Nida
Basım Tarihi:	2024-06
Basım Yeri	- Taylor & Francis
Konu	Ethics, In-depth interview, Experiential learning theory, Role theory, Agency theory, Earnings management
Tür	Süreli Yayın
Dil	İngilizce
Dijital	Evet
Yazma	Hayır
Kütüphane:	Özyeğin Üniversitesi
Demirbaş Numarası	1744-9480
Kayıt Numarası	ead94a2e-5426-4eea-8029-9140653033b2
Lokasyon	Hotel Management
Tarih	2024-06
Örnek Metin	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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How ethical is earnings management? Evidence from an emerging economy

Yazar Tuereguen, Nida

Basım Tarihi 2024-06

Basım Yeri - Taylor & Francis

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

Tür Süreli Yayın

Dil İngilizce

Dijital Evet

Yazma Hayır

Kütüphane Özyeğin Üniversitesi

Demirbaş Numarası 1744-9480

Kayıt Numarası ead94a2e-5426-4eea-8029-9140653033b2

Lokasyon Hotel Management

Tarih 2024-06

Örnek Metin 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