Are There Gender Differences When Professional Accountants Evaluate Moral Intensity for Earnings Management?
| LEADER | caa a22 4500 | ||
|---|---|---|---|
| 001 | 605483655 | ||
| 003 | CHVBK | ||
| 005 | 20210128100432.0 | ||
| 007 | cr unu---uuuuu | ||
| 008 | 210128e20151001xx s 000 0 eng | ||
| 024 | 7 | 0 | |a 10.1007/s10551-014-2293-6 |2 doi |
| 035 | |a (NATIONALLICENCE)springer-10.1007/s10551-014-2293-6 | ||
| 245 | 0 | 0 | |a Are There Gender Differences When Professional Accountants Evaluate Moral Intensity for Earnings Management? |h [Elektronische Daten] |c [Tara Shawver, Lynn Clements] |
| 520 | 3 | |a Gender differences in ethical evaluations may vary across types of behaviors. This controlled experiment explores gender differences in ethical evaluations, moral judgment, moral intentions, and moral intensity evaluations by surveying a group of professional accountants to elicit their views on a common earnings management technique. We find that there are no significant differences between male and female professional accountants when they make an ethical evaluation involving earnings management by shipping product early to meet a quarterly bonus. Both male and female professional accountants made a similar moral judgment that this action should not be completed and indicated similar moral intentions to report this type of behavior. Further, we find that male and female professional accountants made similar moral intensity evaluations when product is shipped early to meet a quarterly bonus. | |
| 540 | |a Springer Science+Business Media Dordrecht, 2014 | ||
| 690 | 7 | |a Accounting ethics |2 nationallicence | |
| 690 | 7 | |a Ethical evaluations |2 nationallicence | |
| 690 | 7 | |a Moral judgment |2 nationallicence | |
| 690 | 7 | |a Moral intensity |2 nationallicence | |
| 690 | 7 | |a Gender |2 nationallicence | |
| 700 | 1 | |a Shawver |D Tara |u McGowan School of Business, King's College, 133 North River Street, 18711, Wilkes-Barre, PA, USA |4 aut | |
| 700 | 1 | |a Clements |D Lynn |u Florida Southern College, 111 Lake Hollingsworth Drive, 33801, Lakeland, FL, USA |4 aut | |
| 773 | 0 | |t Journal of Business Ethics |d Springer Netherlands |g 131/3(2015-10-01), 557-566 |x 0167-4544 |q 131:3<557 |1 2015 |2 131 |o 10551 | |
| 856 | 4 | 0 | |u https://doi.org/10.1007/s10551-014-2293-6 |q text/html |z Onlinezugriff via DOI |
| 898 | |a BK010053 |b XK010053 |c XK010000 | ||
| 900 | 7 | |a Metadata rights reserved |b Springer special CC-BY-NC licence |2 nationallicence | |
| 908 | |D 1 |a research-article |2 jats | ||
| 949 | |B NATIONALLICENCE |F NATIONALLICENCE |b NL-springer | ||
| 950 | |B NATIONALLICENCE |P 856 |E 40 |u https://doi.org/10.1007/s10551-014-2293-6 |q text/html |z Onlinezugriff via DOI | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Shawver |D Tara |u McGowan School of Business, King's College, 133 North River Street, 18711, Wilkes-Barre, PA, USA |4 aut | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Clements |D Lynn |u Florida Southern College, 111 Lake Hollingsworth Drive, 33801, Lakeland, FL, USA |4 aut | ||
| 950 | |B NATIONALLICENCE |P 773 |E 0- |t Journal of Business Ethics |d Springer Netherlands |g 131/3(2015-10-01), 557-566 |x 0167-4544 |q 131:3<557 |1 2015 |2 131 |o 10551 | ||