倫理取向和專業(yè)承諾對盈余管理的影響【外文翻譯】

1、外文翻譯原文TheEffectofEthicalientationProfessionalCommitmentonEarningsManagementBehaviMaterialSource:JournalofBusinessEthicsAuth:A.C.GreenfieldJr.CarolynStrNmanBensonWierIntroductionEarningsmanagementoccurswhenmanagerschooser

2、eptingmethodsestimatesthatdonotaccuratelyreflecttheirfirms’underlyingeconomics(HealyWahlen1999).Rosenfield(2000)claimsthatGAAPpermitsearningsmanagementintwoways.FirstGAAPallowsbusinessestoreptincomethathasnotyetbeenearne

3、dsecondGAAPallowsstabilityofincomerepting(incomesmoothing).Examplesofthesetypesofaccountingpracticesare:(1)shiftingdebttooffsheholdingcompaniestoinflateincome(ENRON)(2)recdingrevenuesearlierthanallowed(AlliedCarpet)(3)re

4、cdingthesaleofproductsasrevenuepritoactualshipment(Sunbeam).Howevernotallcompaniesengageinaggressiveearningsmanagementbehavisatleastnottotheextentofthewidelyreptedcasesnotedabove.Theobviousquestionis:Whydosomemanagerscho

5、osetoparticipateinegregiousearningsmanagementbehavisothersdonotThepurposeofthisstudyistwofold.Thefirstobjectiveistoexaminetheimpactofanindividual’sethicalideologylevelofprofessionalcommitmentontheearningsmanagementdecisi

6、on.Thesecondobjectiveistoobservewhetherthepresenceofapersonalbenefitaffectsanindividual’sethicalientationprofessionalcommitmentwithinthecontextofanopptunitytomanageearnings.Usingasampleof375undergraduatebusinessmajsourre

7、sultssuggestasignificantrelationshipbetweenanindividual’sethicalientationdecisionmaking.Furtherparticipantswithhigherlevelsofprofessionalcommitmentseemtobelesslikelytoengageinearningsmanagementbehavilesslikelytobehaveopp

8、tunistically.Theseresultshavethepotentialtoaddtoourunderstingofcertainbehavisinentrylevelpersonnelshouldbeofinteresttomanagersotherhthosewhotendtobemerelativisticconsiderthecircumstancesfirstratherthanthepotentialharmade

9、cisionmightcause.Theseindividualsalsotendtojudgedecisionsmelenientlyasagrouptendtojudgeearningsmanagementactionsasmeethicalthandotheidealists(Elias2002).Bartetal.(1998)Davisetal.(2001)usedtheEPQinbusinesscontextstheresul

10、tsfromeachstudyweregenerallyconsistentwithpriresearchinotherdisciplinessupptingthenotionthattheEPQisrelevantinbusinesssettings.StudiesusingtheEPQhelpexplainavarietyofdecisionsthatindividualsmakeinganizations.FexampleShau

11、betal.(1993)foundthatauditswhoweremerelativisticwerelesslikelytorecognizeethicalissuesinanauditingscenariothanwerethosewhoweremeidealistic.DouglasWier(2000)provideevidencethatanindividual’sethicalpositiongivenopptunityot

12、herincentiveshelpstoexplainbudgetaryslackcreationbehavi.Douglasetal.’s(2001)resultssuggestthatethicalientationishighly(modestly)crelatedtoethicaljudgmentsinintense(low)malconditionsfCPAs.DouglasWier(2005)RedfernCrawfd(20

13、04)validatedthecrossculturalefficacyoftheEPQusingChinesemanagers.Basedonthisdiscussionwetestthefollowinghypothesisillustratethispredictedrelationshipinourresearchmodelfthisstudy1.Therewillbeapositive(negative)relationshi

14、pbetweenrelativism(idealism)earningsmanagementbehaviAsdiscussedearliermanagersmightuseearningsmanagementtechniquestoincreasetheircompensation(Healy1985)topreservetheiremploymentstatus(DeFondPark1997).Bothofthesepurposesr

15、esultinpersonalbenefittothemanager.Whatisuncertainiswhetheranindividual’sethicalpositionaffectsthedecisiontomanageearningstoachievepersonalbenefit.Individualswitharelativisticethicalpositionwouldtendtoviewthesedecisionsa

16、sacceptable(malethical)basedonthespecificcircumstances.2.TherewillbeanegativerelationshipbetweenpersonalbenefitethicalpositionProfessionalcommitmentistheacknowledgmentof(trustin)thevaluesobjectivesofaprofessionawillingne

17、sstoexercisesubstantialefftonbehalfoftheprofessionanexplicitgoaltomaintainmembershipintheprofession(Pteretal.1974).Ingeneralsocietyexpectsprofessionalstobemecommittedtotheirprofessionthantotheirpersonalgain.Shareholderex