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Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants’ Propensity to Manage Earnings
16 references·8 citing·36 second hop
Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants’ Propensity to Manage Earnings (2008)Design and Validation of a Novel New Inst…Journal of Business Ethics (2017)Journal of Business EthicsThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The theory of planned behavior (1991)The theory of planned behaviorEthical Decision Making by Individuals in Organizations: An Issue-Contingent Model (1991)Ethical Decision Making by In…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…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryJudgment under uncertainty: Causality and attribution (1982)Judgment under uncertainty: C…Judgment under Uncertainty (1982)Judgment under UncertaintyUnderstanding Attitudes and Predicting Social Behavior (1980)Understanding Attitudes and P…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Scree Test For The Number Of Factors (1966)The Scree Test For The Number…The Application of Electronic Computers to Factor Analysis (1960)The Application of Electronic…Moral Intensity: It Is What Is, But What Is It? A Critical Review of the Literature (2024)Moral Intensity: It Is What I…Why do people with similar levels of internal control differ in their likelihood to commit fraud? Analysis of the moderating effect of perceived opportunity to commit fraud (2022)Why do people with similar le…The Software Piracy Decision-Making Process of Chinese Computer Users (2013)The Software Piracy Decision-…Prototypical Dimensions of Business Opportunity in Early Stages of the Entrepreneurial Process (2013)Prototypical Dimensions of Bu…Customer orientation, social consensus and insurance salespeople's tolerance of customer insurance frauds (2013)Customer orientation, social …IRCS: Valuing Ethics at the Expense of Inventory (2012)IRCS: Valuing Ethics at the E…Subjective probability assessments of the incidence of unethical behavior: the importance of scenario-respondent fit (2011)Subjective probability assess…The Role of Individual Variables, Organizational Variables, and Moral Intensity Dimensions in Accountants’ Ethical Decision Making: A Study of Management Accounting in Libya (2010)The Role of Individual Variab…Coefficient Alpha and the Internal Structure of Tests (1951)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Self-efficacy: Toward a unifying theory of behavioral change. (1977)A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies (2000)User Acceptance of Information Technology: Toward A Unified View1 (2003)Consumer Acceptance and Use of Information Technology: Extending the Unified Theory of Acceptance and Use of Technology1 (2012)The psychology of interpersonal relations. (1958)Generalized expectancies for internal versus external control of reinforcement. (1966)Ethical leadership: A social learning perspective for construct development and testing (2005)Ethical leadership: A review and future directions (2006)Principles alone cannot guarantee ethical AI (2019)A Rationale and Test for the Number of Factors in Factor Analysis (1965)The Eating Attitudes Test: psychometric features and clinical correlates (1982)Evaluating the use of exploratory factor analysis in psychological research. (1999)Best Practices for Developing and Validating Scales for Health, Social, and Behavioral Research: A Primer (2018)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Earnings Management During Import Relief Investigations (1991)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)From Intentions to Actions: A Theory of Planned Behavior (1985)User Acceptance of Computer Technology: A Comparison of Two Theoretical Models (1989)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)A Second Generation Little Jiffy (1970)Those Who Understand: Knowledge Growth in Teaching (1986)Perception of Risk (1987)The weirdest people in the world? 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this work references cited by second hop

References

  • 1991The theory of planned behavior90,729 cited
  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1980Understanding Attitudes and Predicting Social Behavior25,805 cited
  • 1966The Scree Test For The Number Of Factors13,549 cited
  • 1960The Application of Electronic Computers to Factor Analysis12,390 cited
  • 1982Judgment under Uncertainty8,238 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1982Judgment under uncertainty: Causality and attribution4,616 cited
  • 1991Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model4,134 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1986Ethical Decision Making in Organizations: A Person-Situation Interactionist Model3,414 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1986A General Theory of Marketing Ethics2,607 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2017Journal of Business Ethics1,946 cited
  • Cited by

    • 2013Customer orientation, social consensus and insurance salespeople's tolerance of customer insurance frauds26 cited
    • 2013The Software Piracy Decision-Making Process of Chinese Computer Users26 cited
    • 2011Subjective probability assessments of the incidence of unethical behavior: the importance of scenario-respondent fit17 cited
    • 2010The Role of Individual Variables, Organizational Variables, and Moral Intensity Dimensions in Accountants’ Ethical Decision Making: A Study of Management Accounting in Libya16 cited
    • 2012IRCS: Valuing Ethics at the Expense of Inventory12 cited
    • 2013Prototypical Dimensions of Business Opportunity in Early Stages of the Entrepreneurial Process10 cited
    • 2024Moral Intensity: It Is What Is, But What Is It? A Critical Review of the Literature8 cited
    • 2022Why do people with similar levels of internal control differ in their likelihood to commit fraud? Analysis of the moderating effect of perceived opportunity to commit fraud8 cited