Students' ethical and professional perceptions of earnings management

Advances in Accounting Education: Teaching and Curriculum Innovations

Volumn 10, Issue , 2009, Pages 119-129

  Guffey, Daryl M ^a   McIntyre, D David ^b   McMillan, Jeffrey J ^a  

^a CLEMSON UNIVERSITY   (United States)

^b MERCER UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84897585276     PISSN: 10854622     EISSN: None     Source Type: Book Series    
DOI: 10.1108/S1085-4622(2009)0000010008     Document Type: Article

References (12)

1. Beets, S. D. (1993). Using the role-playing technique in accounting ethics education. Accounting Educators' Journal, 5(Fall), 46-65.
2. Bruns, W. J., Jr., & Merchant, K. A. (1990). The dangerous morality of managing earnings. Management Accounting, 71(August), 22-25.
3. Clikeman, P. M., Geiger, M. A., & O'Connell, B. T. (2001). Students' perceptions of earnings management: The effects of national origin and gender. Teaching Business Ethics, 5(4), 389-410.
4. Geiger, M. A., & O'Connell, B. T. (1999). Accounting student ethical perceptions: An analysis of training and gender. Teaching Business Ethics, 2(3), 227-233.
5. Green, S., & Weber, J. (1997). Influencing ethical development: Exposing students to the AICPA code of conduct. Journal of Business Ethics, 16(8), 777-790.
6. Hiltebeitel, K., & Jones, S. (1991). Initial evidence on the impact of integrating ethics into accounting education. Issues in Accounting Education, 6(Fall), 262-275.
7. Levitt, A. J. (1998). The numbers game. Remarks delivered at the New York University Center for Law and Business, New York, September 28. Available at http://www.sec.gov/new/speech/speecharchive/1998/spch220.txt
8. Mautz, R. K. (1988). Public accounting: Which kind of professionalism? Accounting Horizons, 2(3), 121-125.
9. Merchant, K. A., & Rockness, J. (1994). The ethics of managing earnings: An empirical investigation. Journal of Accounting and Public Policy, 13, 79-94.
10. Mintz, S. M. (1995). Virtue ethics and accounting education. Issues in Accounting Education, 10(2), 247-267.
11. Ponemon, L. A. (1993). Can ethics be taught in accounting? Journal of Accounting Education, 11(2), 185-209.
12. Rosenzweig, K., & Fischer, M. (1994). Is managing earnings ethically acceptable? Management Accounting, 75(March), 31-34.