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Ethically Related Judgments by Observers of Earnings Management

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References

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1989Rewarding results : motivating profit center managers229 cited
1992A Multidimensional Analysis of Selected Ethical Issues in Accounting.173 cited
1990Toward an Agenda for Business Ethics Research150 cited

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1998Consideration of Moral Intensity in Ethicality Judgements: Its Relationship with Whistle-blowing and Need-for-Cognition131 cited

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2008An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior118 cited
2021Corporate Social Responsibility and Earnings Management: Moderating Impact of Economic Cycles and Financial Performance97 cited
2017Integrated reporting: Is it the last piece of the accounting disclosure puzzle?96 cited
2018Corruption and earnings management in developed and emerging countries94 cited
2004The impact of corporate ethical values on perceptions of earnings management93 cited
2014Does Industry Regulation Matter? New Evidence on Audit Committees and Earnings Management90 cited
2023Unveiling the Connection among ESG, Earnings Management, and Financial Distress: Insights from an Emerging Market89 cited
2014The Impact of CFOs’ Incentives and Earnings Management Ethics on their Financial Reporting Decisions: The Mediating Role of Moral Disengagement82 cited
2016Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators73 cited
2012Audit and Earnings Management in Spanish SMEs71 cited
2022Does corporate social responsibility mitigate earnings management?65 cited
2017MBA CEOs, Short-Term Management and Performance64 cited
2011Effects of ethical context and Machiavellianism on attitudes toward earnings management in China60 cited
2007Ethical Management, Corporate Governance, and Abnormal Accruals59 cited