[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
About the Journal
Aims& Scopes
Editorial Board ::
Articles archive::
All Issues
Current Issue
Publication Ethics::
For Authors::
Guide for Authors
Submission Form
Peer Review Process::
Reviewers Section
Registration::
Registration Form
Site Facilities::
Site map
Search contents
FAQ
Top 10 contents
Inform to friends
Contact us::
Contact Information
Contact us
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: 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:   (1477 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]   (544 Downloads)    
Type of Study: Research | Subject: Special
Received: 2022/08/26 | Accepted: 2023/01/11 | Published: 2023/08/20
References
1. Abdolmohammadi, M. J , and C. R. Baker. 2008. Moral reasoning and questionable behavior. The CPA Journal, 78 (11) : 58-60.
2. Adhikara, M. A. , N. D. Maslichah , and M. Basyir . 2022. Taxpayer Compliance Determinants: Perspective of Theory of Planned Behavior and Theory of Attribution. International Journal of Business and Applied Social Science, 8 (1) : 395-407.
3. Ajzen , I. 1988. Attitudes, Personality, and Behavior, Dorsey Press, Chicago
4. Ajzen , I. 1991. The theory of planned behavior. Organizational behavior and human decision processes, 50 (2) : 179-211.
5. Ajzen, I., and M. Fishbein. 1975. A Bayesian analysis of attribution processes. Psychological bulletin, 82 (2) : 261.
6. Ajzen, I., and M. Fishbein. 1980. Understanding Attitudes and Predicting Social Behavior, Prentice-Hall, Upper Saddle River, NJ.
7. Alleyne, P. , D. Weekes-Marshall, S. Estwick, and R. Chaderton. 2014. Factors influencing ethical intentions among future accounting professionals in the Caribbean. Journal of Academic Ethics, 12 (2): 129-144.
8. Armitage, C. J. , and J. Christian. 2003. From attitudes to behaviour: Basic and applied research on the theory of planned behaviour. Current psychology, 22 (3): 187-195.
9. Beck, L. , and I. Ajzen. 1991. Predicting dishonest actions using the theory of planned behavior. Journal of research in personality, 25 (3) : 285-301.
10. Belski, W. H. , J. D. Beams, , and J. A Brozovsky. 2008. Ethical Judgments in Accounting: An Examination on the Ethics of Managed Earnings. Journal of Global Business Issues, 2 (2) : 59-68.
11. Buchan, H.F. 2005. Ethical decision making in the public accounting profession: an extension of ajzen’s theory of planned behavior , Journal of Business Ethics, 61 (2) : 165-181.
12. Burrell, G. , and G. Morgan. 2017. Sociological paradigms and organisational analysis: Elements of the sociology of corporate life. Routledge.
13. Carpenter, D.T. and L.J Reimers. 2005. Unethical and fraudulent financial reporting: applying the theory of planned behavior , Journal of Business Ethics, 60 (2) : 115-129.
14. Cohen, D. A. , Dey, A. , and T. Z Lys. 2008. Real and accrual‐based earnings management in the pre‐and post‐Sarbanes‐Oxley periods. The accounting review, 83 (3): 757-787.
15. Cronan, P.T. , K.J. Mullins, and E.D Douglas. 2018. Further understanding factors that explain freshman business students’ academic integrity intention and behavior: plagiarism and sharing homework , Journal of Business Ethics, 147 (1) : 197-220
16. Ethics Resource Center. 2014. National Business Ethics Survey, Ethics Resource Center Arlington, VA.
17. Farag, M. S. , and R. Z Elias. 2012. The impact of accounting students’ professional skepticism on their ethical perception of earnings management. In Research on professional responsibility and ethics in accounting. Emerald Group Publishing Limited, 16 (1) : 185-200.
18. Farag, M.S. and Elias, R.Z. (2012), "The Impact of Accounting Students’ Professional Skepticism on their Ethical Perception of Earnings Management", Jeffrey, C. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Emerald Group Publishing Limited, Bingley, 16 . 185-200.
19. Fiolleau, K. and S. E Kaplan. 2017. Recognizing ethical issues: an examination of practicing industry accountants and accounting students , Journal of Business Ethics, 142 (2) : 259-276.
20. Fishbein, M. and I. Ajzen. 1975. Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research, Addison Wesley: Reading, MA.
21. Flannery, B.L. and D.R. May. 2000. Environmental ethical decision making in the US metal-finishing industry , Academy of Management Journal, 43 (4): 642-662.
22. Franceschetti, B. M. 2018. A critical realist perspective on earnings management , in Franceschetti, B. M. (Ed. ) , Financial Crises and Earnings Management Behavior, Springer, Cham : 75-102.
23. Gino, F. 2015. Understanding ordinary unethical behavior: why people who value morality act immorally , Current Opinion in Behavioral Sciences, 3 : 107-111.
24. Hair Jr, J. F. , Hult, G. T. M. , Ringle, C. M. , Sarstedt, M. , Danks, N. P. , & Ray, S. 2021. Partial least squares structural equation modeling (PLS-SEM) using R: A workbook, Germany, Springer.
25. Harris, L. L. , S. B. Jackson, J.Owens, and N. Seybert. 2021. Recruiting dark personalities for earnings management. Journal of Business Ethics, 178 (1) : 1-26.
26. Hays, J. B. 2013. An investigation of the motivation of management accountants to report fraudulent accounting activity: Applying the theory of planned behavior. Nova Southeastern University.
27. Henseler, J. , Ringle, C. M. , & Sinkovics, R. 2009. The use of partial least squares path modeling in international marketing. In New challenges to international marketing. Emerald Group Publishing Limited.
28. Henseler, J. , Sarstedt, M. 2013. Goodness-of-fit indices for partial least squares path modeling. Comput Stat 28, 565–580.
29. Houqe, M. N. , K. Ahmed and T. Van Zijl. 2017. Audit quality, earnings management, and cost of equity capital: evidence from India , International Journal of Auditing, 21 (2) , 177-189.
30. Jafarkarimi, H. , R. Saadatdoost, T.A. Sim, and M.J. Hee. 2016. Behavioral intention in social networking sites ethical dilemmas: an extended model based on theory of planned behavior , Computers in Human Behavior, 62 (1): 545-561.
31. Pincus, M. , S. Wu, and J. Hwang. 2021. Did Accrual Earnings Management Decline and Real Earnings Management Increase Post-SOX? A Re-examination and Replication. A Re-examination and Replication, Forthcoming at Journal of Financial Reporting , 147 : 58-102.
32. Riemenschneider, C.K. , L.K. Leonard, and T.S. Manly. 2011. Students’ ethical decision-making in an information technology context: a theory of planned behavior approach , Journal of Information Systems Education, 22 : 203-214.
33. Sayal, K. , and G. Singh. 2020. Investigating the role of theory of planned behavior and Machiavellianism in earnings management intentions. Accounting Research Journal. 33 (6) : 653-668.
34. Schwartz, M. S. 2016. Ethical decision-making theory: an integrated approach , Journal of Business Ethics, 139 (4) : 755-776.
35. Scott, W.R. 2019. Financial Accounting Theory (8th.) , Pearson Education Canada Inc.
36. Simpson, J. A. , E. S. C. Weiner, 1989. Oxford University Press. The Oxford English Dictionary. Oxford: Clarendon Press.
37. Tian, Q. , and D. K. Peterson. 2016. The effects of ethical pressure and power distance orientation on unethical pro‐organizational behavior: the case of earnings management. Business Ethics: A European Review, 25 (2): 159-171.
38. Watts, R. L. , and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. Accounting review: 112-134
39. Watts, R. L. , and J. L. Zimmerman. 1979. The demand for and supply of accounting theories: The market for excuses. Accounting review: 273-305.
40. Watts, R. L. , and J. L. Zimmerman. 1986. Positive accounting theory. Prentice-Hall, Englewood Cliffs.
41. Yoon, C. 2011. Theory of planned behavior and ethics theory in digital piracy: an integrated model , Journal of Business Ethics, 100 (3) : 405-417.
42.  
Add your comments about this article
Your username or Email:

CAPTCHA

XML   Persian Abstract   Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
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
URL: http://aapc.khu.ac.ir/article-1-1117-en.html
Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 7, Issue 14 (3-2023) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
Persian site map - English site map - Created in 0.08 seconds with 37 queries by YEKTAWEB 4666