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:: Volume 7, Issue 14 (3-2023) ::
aapc 2023, 7(14): 289-325 Back to browse issues page
Investigating the Individual's Intention Physiological Factors in Different Earning Management Methods: Applying The Theory of Planned Behavior
Mohammad Ali Aghaei 1, Javad Rezazadeh2 , Maryam Esmaeilinasab3 , Seyed Amir Hosein Mirhadi4
1- Associate Professor of Accounting, Faculty of Economics and Management University of Tarbiat Modares University, Tehran, Iran (Corresponding Author) , aghaeim@modares.ac.ir
2- Associate Professor of Accounting, Faculty of Economics and Management University ofTarbiat Modares University, Tehran, Iran (j.rezazadeh@modares.ac.ir)
3- Associate Professor of Psychology, Department of Psychology University of Tarbiat Modares, Tehran, Iran (esmaeilinasab@modares.ac.ir)
4- Ph.D. Student in Accounting, Faculty of Economics and Management University of Tarbiat Modares University, Tehran, Iran ( amirhosein.mirhadi@modares.ac.ir)
Abstract:   (971 Views)
There are few studies about the role of the theory of planned behavior as an individual's important psychological behavior despite several investigations about earning management. This study aims to design, develop and examine the model of earning management intentions by applying the theory of planned behavior based on psychological characteristics to empirically represent the effect of attitudes, subject norms, perceived behavioral controls, and moral obligation on different methods of earning management intentions. We use three different scenarios including real earning management, choosing accounting methods, and manipulating accruals and the standard theory of planned behavior questionnaires. The examination of this study is based on 278 questionnaires answered by MBA students in 2022 and 2011 through convenience sampling. To test hypotheses, we use Kruskal Wallis (H Test) and structural equation.  The results show that there is a significant difference between individuals' attitudes, subject norms, perceived controls, and moral obligations in different earning management methods. Besides, we find that the individual earning management intentions model applying the theory of planned behavior in each of the three earning management methods is significant, and attitudes, subject norms, perceived controls, and moral obligations have significant effects on their intentions to engage in earning management behavior. The results of applying the theory of planned behavior for forecasting individuals' engagement in earning management could be used in setting educational programs, standard setting, and empowering internal control mechanisms in firms.
Keywords: Unethical Reporting, Earning Management Behavioral Model, Theory of Planned Behavior, Different Earning Management Methods
Full-Text [PDF 854 kb]   (298 Downloads)    
Type of Study: Research | Subject: Special
Received: 2022/08/26 | Accepted: 2023/01/11 | Published: 2023/08/20
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Aghaei M A, Rezazadeh J, Esmaeilinasab M, Mirhadi S A H. Investigating the Individual's Intention Physiological Factors in Different Earning Management Methods: Applying The Theory of Planned Behavior. aapc 2023; 7 (14) :289-325
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Volume 7, Issue 14 (3-2023) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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