caa a22 4500 605483655 CHVBK 20210128100432.0 cr unu---uuuuu 210128e20151001xx s 000 0 eng 10.1007/s10551-014-2293-6 doi (NATIONALLICENCE)springer-10.1007/s10551-014-2293-6 Are There Gender Differences When Professional Accountants Evaluate Moral Intensity for Earnings Management? [Elektronische Daten] [Tara Shawver, Lynn Clements] 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. Springer Science+Business Media Dordrecht, 2014 Accounting ethics nationallicence Ethical evaluations nationallicence Moral judgment nationallicence Moral intensity nationallicence Gender nationallicence Shawver Tara McGowan School of Business, King's College, 133 North River Street, 18711, Wilkes-Barre, PA, USA aut Clements Lynn Florida Southern College, 111 Lake Hollingsworth Drive, 33801, Lakeland, FL, USA aut Journal of Business Ethics Springer Netherlands 131/3(2015-10-01), 557-566 0167-4544 131:3<557 2015 131 10551 https://doi.org/10.1007/s10551-014-2293-6 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2293-6 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Shawver Tara McGowan School of Business, King's College, 133 North River Street, 18711, Wilkes-Barre, PA, USA aut NATIONALLICENCE 700 1- Clements Lynn Florida Southern College, 111 Lake Hollingsworth Drive, 33801, Lakeland, FL, USA aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 131/3(2015-10-01), 557-566 0167-4544 131:3<557 2015 131 10551