Does Ethical Context Affect The Ethically Related Judgement By The Observers of Earnings Management?

Kesaulya, Feby Astrid and Putri, Weny and Khairunnisa, Khairunnisa (2019) Does Ethical Context Affect The Ethically Related Judgement By The Observers of Earnings Management? Journal of Accounting and Strategic Finance, 2 (2). pp. 107-116. ISSN 2614-6649

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Abstract

The aim of this research is to empirically prove that there will be a difference in ethically related judgement by the observer of earnings management, especially when they work in the company which has higher ethical context or value and they know the moral agent personally. This research used experiment to collect data by giving each respondents different treatments and scenarios. The result of this research proves that there is no different ethically related judgement from each observers in each scenarios.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Journal Publications > Accounting Study Program
Depositing User: Feby Astrid Kesaulya
Date Deposited: 04 Nov 2019 09:46
Last Modified: 04 Nov 2019 09:46
URI: http://eprints.ukmc.ac.id/id/eprint/3115

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