Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management

Heinz, Philip; Patel, Chris; Hellmann, Andreas

doi:10.1016/j.adiac.2013.09.002

Cited by 21 publications

(20 citation statements)

References 123 publications

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“…The literature has also looked at different aspects of socialization, such as knowing and learning (e.g., "know the rules, regulations and values" versus "learning the rules, Ibero-American cultures). Prior research has hinted at the influence of national culture on professional judgement and ethical decision-making (Heinz et al, 2013). Hence, readers must exercise caution in generalizing the results of our study to other cultures and countries.…”

Section: -Conclusionmentioning

confidence: 89%

The effects of length of service and ethical ideologies on moral development and behavioral intentions

Malagueño

Pillalamarri

Rezende

et al. 2019

JAAR

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Purpose The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions among public sector tax auditors in Brazil. Design/methodology/approach The research data were collected via survey questionnaires from a sample of 625 auditors who work for the Brazilian tax authority. Participants voluntarily complete an online instrument which included three scenarios with context-specific moral dilemmas, questions about the specific scenarios and an ethics position questionnaire. Multinomial logistic and ordinary least squares regressions were used to analyze the data. Findings The findings reveal that public sector tax auditors with shorter length of service are more likely to be at higher stages of moral development; relativistic ideology among public sector auditors is positively associated with more lenient ethical behavioral intention; idealistic ideology among public sector auditors is positively associated with stricter ethical behavioral intention; public sector auditors classified as absolutists are stricter in their ethical behavioral intentions; and public sector auditors classified as absolutists with length of service between 5 and 15 years are more likely to be at higher stages of moral development when compared to public sector tax auditors with longer length of service. Originality/value To the best of the authors’ knowledge, the study is one of the first studies that attempt to understand the effects of length of service and ethical ideology on CMD and ethical behavioral intention among public sector auditors. Additionally, it examines these issues in the context of Latin America.

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Section: -Conclusionmentioning

confidence: 89%

The effects of length of service and ethical ideologies on moral development and behavioral intentions

Malagueño

Pillalamarri

Rezende

et al. 2019

JAAR

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“…Valuable insights and greater understanding of internal auditors' judgments on whistle‐blowing can be achieved by examining the influence of construal of self, which distinguishes between interdependent and independent construal of self (Bass, Barnett, & Brown, ; Feltz & Cokely, ; Heinz et al, ). The primary goal of interdependents is to maintain harmony within hierarchy, and these individuals are likely to consider relational and contextual factors in their ethical judgments, rather than follow their individual wishes or personal attributes.…”

Section: Introductionmentioning

confidence: 99%

“…The objective of this paper is to examine whether internal auditors' personal values measured by construal of self systematically influence their acceptance and likelihood of engaging in whistle‐blowing. Largely as a result of globalization, national culture has been recognized as an important variable that influences auditors' judgment and decision making (Heinz, Patel, & Hellmann, ; Nolder & Riley, ; Patel, ). Prior research, such as Alleyne, Haniffa, and Hudaib (), Jubb (), and Wilson, McNellis, and Latham (), has been conducted predominantly in Anglo‐American countries, and there have been calls in the literature to examine auditors' judgment in other cultural settings (Nelson & Tan, ; Nolder & Riley, ).…”

Section: Introductionmentioning

confidence: 99%

The influence of construal of self on internal auditors' judgments on whistle‐blowing: Evidence from China

2018

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Our paper contributes to the audit literature by examining whether internal auditors' personal values measured by construal of self systematically influence their acceptance and likelihood of engaging in whistle‐blowing. China provides a particularly appropriate national context for our study because evidence shows that the traditional internal control systems have largely failed to achieve their objective of preventing wrongdoings. Internal auditors have been selected as subjects because of the importance placed on them by regulators and enterprises in designing and implementing whistle‐blowing systems. Construal of self has been selected for examination because it captures complex moral, cognitive processes experienced by individuals at both cultural and personality levels. This study develops and finds support for the hypotheses that, compared with independents, interdependent internal auditors are less accepting and less likely to engage in whistle‐blowing. The results also show the presence of “holier‐than‐thou” perception bias among internal auditors. The findings may benefit local and multinational enterprises, regulators, and researchers who are interested in designing and developing more compatible whistle‐blowing policies and procedures.

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“…Di bidang audit, peneliti memfokuskan penelitian tentang efek gender pada kualitas audit (Sari, 2014;Agustianto, 2013;Salsabila, 2011;Wulan dan Yuniarto, 2015). Penelitian sebelumnya telah banyak berfokus pada penelitian menggunakan pendekatan kuantitatif yang meneliti pengaruh gender dalam berbagai keputusan akuntansi yang dihasilkan (Dzulasri, 2018;Heinz et al, 2013;Ballantine & Mccourt, 2011). Sedangkan penelitian sebelumnya yang berfokus dengan menggunakan pendekatan kualitatif dilakukan oleh Kuasirikun (2011), Husna (2017), Pauli (2016), Myzed (2017), Kamla (2012), dan Kryiacou (2016).…”

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Analisis Representasi Gender Dalam Laporan Tahunan Perusahaan BUMN Sektor Jasa Di Indonesia Tahun 2016-2018

Larasari¹,

Dwita²

2020

JEA

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This study aims to provide an analysis and understanding of gender representation in the annual report of BUMN service sector companies in Indonesia. The object of this research is PT Adhi Karya Tbk, PT Garuda Indonesia Tbk, PT Gas Negara Tbk, PT Pembangunan Perumahan Tbk, PT Telekomunikasi Indonesia Tbk. This study uses a qualitative descriptive approach with secondary data types obtained from the Annual Report of Service Sector BUMN Companies in Indonesia. Data collection was carried out by using documentation techniques by collecting human photos in the company's annual report. The analytical method used is content analysis. The research steps are: 1) identifying photos of people in the annual report, 2) grouping photos according to employees or non employees, only men, only women, or men and women together, 3) description of the number of photos according to group, 4) interpret the research results contained in the annual report. The results show that the description of gender in the annual report of the BUMN Service Sector Company does not support equality between men and women. Employee photos in the annual report are dominated by men compared to women. Through the analysis of gender photos described in the annual report, it was found that male gender dominated in terms of roles, places, clothes and body language. However, in the analysis of relative positions, men and women are shown standing or sitting the same

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Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management

Cited by 21 publications

References 123 publications

The effects of length of service and ethical ideologies on moral development and behavioral intentions

The effects of length of service and ethical ideologies on moral development and behavioral intentions

The influence of construal of self on internal auditors' judgments on whistle‐blowing: Evidence from China

Analisis Representasi Gender Dalam Laporan Tahunan Perusahaan BUMN Sektor Jasa Di Indonesia Tahun 2016-2018

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