Journal of Yaşar University
Yazarlar: MURAT ÖZCAN GÖKHAN ÖZER
Konular:-
DOI:10.19168/jyu.83744
Anahtar Kelimeler:Earnings management,Manipulation,Ethical Judgments Differences
Özet: The objective of this study is to investigate whether ethical judgments towards earnings management practices differ significantly among accounting and finance academic staff, dependent and independent accountants and auditors. In order to accomplish this objective, questionnaires that include earning management scenarios are applied to 615 participants consist of 111 accounting academic staff, 210 dependent accountants, and 247 independent accountants registered in TURMOB and 47 auditors. As a result of factor analysis, two new types of earnings manipulations with high reliability and validity are added to earnings manipulation literature, and in this way, new classification of earnings management is developed. The results of one-way analysis of variance (ANOVA), Duncan and Scheffe Test and descriptive statistics reveal that ethical judgments of academic staff, dependent and independent accountants and auditors differ among groups.