ETHICAL ISSUES IN THE CONTEXT OF EARNINGS MANAGEMENT

ETHICAL ISSUES IN THE CONTEXT OF EARNINGS MANAGEMENT

Library of Congress Cataloging-in-Publication Data

CONTENTS

LIST OF FIGURES

LIST OF TABLES

LIST OF ABBREVIATIONS

ABSTRACT

ACKNOWLEDGMENTS

Chapter 1: ETHICAL ISSUES AND EARNINGS MANAGEMENT: OVERVIEW

INTRODUCTION

1.2. ETHICAL ISSUES AND EARNINGS MANAGEMENT: BACKGROUND

1.3. AIM AND OBJECTIVES

1.4. RESEARCH METHODOLOGY

1.5. CONTRIBUTIONS

Chapter 2: SOME THEORETICAL AND METHODOLOGICAL SUGGESTIONS FOR STUDIES EXAMINING JUDGMENTS OF ACCOUNTANTS AND EARNINGS MANAGEMENT

2.1. INTRODUCTION

2.2. KOHLBERG’S STAGE THEORY OF ETHICAL DEVELOPMENT, THE DEFINING ISSUES TEST AND THE FOUR-COMPONENT MODEL

2.3. THEORETICAL AND METHODOLOGICAL LIMITATIONS OF PRIOR STUDIES

2.4. RECOMMENDATIONS TO ENHANCE RESEARCH ON PROFESSIONAL ACCOUNTANTS’ JUDGMENTS AND EARNINGS MANAGEMENT

2.5. CONCLUSION

Chapter 3: INFLUENCE OF PERSONALITY VARIABLES ON GERMAN PROFESSIONAL ACCOUNTANTS’ JUDGMENTS ON EARNINGS MANAGEMENT

3.1. INTRODUCTION

3.2. BACKGROUND

3.3. THEORY DEVELOPMENT AND HYPOTHESES FORMULATION

3.4. RESEARCH METHOD

3.5. RESULTS

3.6. CONCLUSION, IMPLICATIONS, AND LIMITATIONS

Chapter 4: “HOLIER-THAN-THOU” PERCEPTION BIAS AMONG PROFESSIONAL ACCOUNTANTS AND ACCOUNTING STUDENTS IN GERMANY

4.1. INTRODUCTION

4.2. SOCIAL DESIRABILITY RESPONSE BIAS AND“HOLIER-THAN-THOU” PERCEPTION BIAS

4.3. THEORY DEVELOPMENT AND HYPOTHESES FORMULATION

4.4. RESEARCH METHOD

4.5. RESULTS

4.6. CONCLUSION, IMPLICATIONS, AND LIMITATIONS

Chapter 5: ACCOUNTANTS’ JUDGMENTS ON WHISTLEBLOWING IN THE CONTEXT OF EARNINGS MANAGEMENT: SOME EVIDENCE FROM GERMANY

5.1. INTRODUCTION

5.2. BACKGROUND

5.3. THEORY DEVELOPMENT AND HYPOTHESES FORMULATION

5.4. RESEARCH METHOD

5.5. RESULTS

5.6. CONCLUSION, IMPLICATIONS, AND LIMITATIONS

Chapter 6: CONCLUSION

6.1. SUMMARY

6.2. IMPLICATIONS

6.3. LIMITATIONS AND SUGGESTIONS FOR FUTURE RESEARCH

REFERENCES

AUTHORS’ CONTACT INFORMATION

INDEX