Date of Award
2010
Document Type
Thesis - ECU Access Only
Publisher
Edith Cowan University
Degree Name
Doctor of Philosophy (Accounting)
School
School of Accounting, Finance and Economics
Faculty
Faculty of Business and Law
First Supervisor
Professor Malcolm Smith
Second Supervisor
Dr Theo Christopher
Abstract
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?
Recommended Citation
Lin, E. (2010). An empirical examination of ethical decision making by corporate accountants in Taiwan. Edith Cowan University. Retrieved from https://ro.ecu.edu.au/theses/364