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Effects of Materiality, Risk, and Ethical Perceptions on Fraudulent Reporting by Financial Executives
16 references·14 citing·38 second hop
Effects of Materiality, Risk, and Ethical Perceptions on Fraudulent Reporting by Financial Executives (2002)Effects of Materiality, Risk, and Ethical…The Impact of Moral Intensity on Decision Making in a Business Context (2000)The Impact of Moral Intensity…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Does Mandated Audit Communication Reduce Opportunistic Corrections to Manage Earnings to Forecasts? (2000)Does Mandated Audit Communica…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Issue-Contingent Effects on Ethical Decision Making: A Cross-Cultural Comparison (1998)Issue-Contingent Effects on E…Moral intensity and ethical decision-making of marketing professionals (1996)Moral intensity and ethical d…The role of moral intensity in moral judgments: An empirical investigation (1995)The role of moral intensity i…Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management (1995)Attitudes of students and acc…The ethics of managing earnings: An empirical investigation (1994)The ethics of managing earnin…Software piracy: Is it related to level of moral judgment? (1994)Software piracy: Is it relate…Testing an Expected Utility Model of Corporate Deterrence (1991)Testing an Expected Utility M…Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model (1991)Ethical Decision Making by In…The Dangerous Morality of Managing Earnings (1990)The Dangerous Morality of Man…Ethical Decision Making in Organizations: A Person-Situation Interactionist Model (1986)Ethical Decision Making in Or…A General Theory of Marketing Ethics (1986)A General Theory of Marketing…A Contingency Framework for Understanding Ethical Decision Making in Marketing (1985)A Contingency Framework for U…Moral Intensity: It Is What Is, But What Is It? A Critical Review of the Literature (2024)Moral Intensity: It Is What I…The materiality of identified misstatements by auditors and earnings management (2023)The materiality of identified…The impact of anonymous, two-way, computer-mediated communication on perceived whistleblower credibility (2020)The impact of anonymous, two-…Manajemen Risiko: Deteksi Dini Upaya Pencegahan Fraud (2020)Manajemen Risiko: Deteksi Din…Dealing with Ethical Dilemmas: A Look at Financial Reporting by Firms Facing Product Harm Crises (2019)Dealing with Ethical Dilemmas…Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators (2016)Truthfulness in Accounting: H…Managers’ Unethical Fraudulent Financial Reporting: The Effect of Control Strength and Control Framing (2014)Managers’ Unethical Fraudulen…The Influence of Unrelated and Related Diversification on Fraudulent Reporting (2013)The Influence of Unrelated an…Dilemmas, Conspiracies, and Sophie’s Choice: Vignette Themes and Ethical Judgments (2013)Dilemmas, Conspiracies, and S…The ethical orientation and professional commitment: An empirical examination on Turkish accountants (2011)The ethical orientation and p…Subjective probability assessments of the incidence of unethical behavior: the importance of scenario-respondent fit (2011)Subjective probability assess…A Meta-Analysis Of Empirical Materiality Studies (2011)A Meta-Analysis Of Empirical …Using the Analytical Hierarchy Process (AHP) to Construct a Measure of the Magnitude of Consequences Component of Moral Intensity (2009)Using the Analytical Hierarch…The joint influence of client attributes and cognitive moral development on students’ ethical judgments (2007)The joint influence of client…Organizational Stress: Studies in Role Conflict and Ambiguity. 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References

  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1991Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model4,134 cited
  • 1986Ethical Decision Making in Organizations: A Person-Situation Interactionist Model3,414 cited
  • 1986A General Theory of Marketing Ethics2,607 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 1985A Contingency Framework for Understanding Ethical Decision Making in Marketing1,859 cited
  • 1996Moral intensity and ethical decision-making of marketing professionals437 cited
  • 1994The ethics of managing earnings: An empirical investigation303 cited
  • 1990The Dangerous Morality of Managing Earnings289 cited
  • 1991Testing an Expected Utility Model of Corporate Deterrence278 cited
  • 1995The role of moral intensity in moral judgments: An empirical investigation261 cited
  • 1995Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management233 cited
  • 2000The Impact of Moral Intensity on Decision Making in a Business Context178 cited
  • 1998Issue-Contingent Effects on Ethical Decision Making: A Cross-Cultural Comparison166 cited

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  • 2000Does Mandated Audit Communication Reduce Opportunistic Corrections to Manage Earnings to Forecasts?166 cited
  • 1994Software piracy: Is it related to level of moral judgment?148 cited
  • Cited by

    • 2016Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators73 cited
    • 2014Managers’ Unethical Fraudulent Financial Reporting: The Effect of Control Strength and Control Framing46 cited
    • 2013Dilemmas, Conspiracies, and Sophie’s Choice: Vignette Themes and Ethical Judgments38 cited
    • 2009Using the Analytical Hierarchy Process (AHP) to Construct a Measure of the Magnitude of Consequences Component of Moral Intensity37 cited
    • 2019Dealing with Ethical Dilemmas: A Look at Financial Reporting by Firms Facing Product Harm Crises31 cited
    • 2020Manajemen Risiko: Deteksi Dini Upaya Pencegahan Fraud31 cited
    • 2013The Influence of Unrelated and Related Diversification on Fraudulent Reporting27 cited
    • 2011The ethical orientation and professional commitment: An empirical examination on Turkish accountants22 cited
    • 2011A Meta-Analysis Of Empirical Materiality Studies20 cited
    • 2023The materiality of identified misstatements by auditors and earnings management18 cited
    • 2007The joint influence of client attributes and cognitive moral development on students’ ethical judgments17 cited
    • 2011Subjective probability assessments of the incidence of unethical behavior: the importance of scenario-respondent fit17 cited
    • 2020The impact of anonymous, two-way, computer-mediated communication on perceived whistleblower credibility14 cited
    • 2024Moral Intensity: It Is What Is, But What Is It? A Critical Review of the Literature8 cited