Does A Tone At The Top That Fosters Ethical Decisions Impact Financial Reporting Decisions: An Experimental Analysis

Jill M. D’Aquila · David F. Bean

19 citations0/0 files storedInternational Business & Economics Research Journal (IBER)

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Ethics in Business and Education Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

The accounting profession believes the reliability of financial reporting is affected by an organizations internal control, the foundation of which relates to the tone at the top of an organization. Despite attempts by organizations to create ethical environments, financial accountants are sometimes confronted with ethical dilemmas that may affect financial reporting decisions.An experiment that consisted of six different financial reporting scenarios was used to examine the influence of the tone at the top on financial reporting decisions. Subjects were assigned to three different organizational categories in terms of tone at the top a tone that fosters ethical behavior, a tone that does not foster ethical behavior, and a neutral tone. The results support the position that tone at the top does relate to financial reporting decisions.

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References

1985A Contingency Framework for Understanding Ethical Decision Making in Marketing 1989Corporations, Culture, and Commitment: Motivation and Social Control in Organizations 1998Ethics, the heart of leadership 1994Toward an understanding of ethical climate: Its relationship to ethical behavior and supervisory influence 1999Fraudulent Financial Reporting: 1987-1997 An Analysis of U.S. Public Companies 1990An integrative model for understanding and managing ethical behavior in business organizations 2018Association of Certified Fraud Examiners (ACFE)2007Strategic planning as if ethics mattered

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