Explore the Impact of Workplace Spirituality on Motivations for Earnings Management-An Empirical Analysis

Abstract

Abstract: The present paper investigates the influences on motivations for earnings management from the perspectives of workplace spirituality. The empirical findings advocate that workplace spirituality is a new insight of individuals in the direction of their lives and selves under the influence of the workplace. Such influence promotes the individuals on the acknowledgement of self-group relationships, and the actions of individuals. Therefore, spiritual awareness shows a mediating effect between organizational spirituality and earnings management. Moreover, the mediating effect is greater than the direct effect of organizational spirituality on the motivations of earnings management. In addition, this paper proves that there are no significant variances in the awareness of workplace spirituality among people who have different religious beliefs. Though, a solitary confidence on the awaking and realization of the individual ethics may not be sufficient to amend current chaotic situations regarding earnings management. In fact, earnings management, in essence, is highly applicable to the opportunistic behaviors of management. Index Terms- Earnings management, workplace spirituality, motivations for earnings management S I.

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