An empirical examination of ethical decision making by corporate accountants in Taiwan
Date of Award
Doctor of Philosophy (Accounting)
School of Accounting, Finance and Economics
Faculty of Business and Law
Prof. Malcolm Smith
Dr. Theo Christopher
The recent accounting scandals, characterised by the Enron affair, have not been confined to the U.S.A., but have been a worldwide phenomenon, embracing Taiwan. Most of them have involved dysfunctional behaviour incorporating earnings management. The factors which encourage earnings management decisions and the subsequent outcomes provide the motivation for this study. The study examines accountants’ earnings management behaviour in quoted firms in Taiwan, and addresses a primary issue: what are the factors which affect accountants’ ethical decision making in an earnings management context? The following subsidiary research questions were examined. (1) Does a firm’s ethical work climate affect earnings management decision making? (2) Do individual characteristics affect earnings management decision making? (3) Does moral intensity of ethical issue affect earnings management decision making?
Access to this thesis - the full text is restricted to current ECU staff and students only. Email request to firstname.lastname@example.org
Lin, E. (2010). An empirical examination of ethical decision making by corporate accountants in Taiwan. Retrieved from http://ro.ecu.edu.au/theses/364
Access to this thesis is restricted. Please see the Access Note below for access details.