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/lp/inderscience-publishers/the-ethicalness-of-earnings-management-in-the-middle-east-a-survey-of-snOmYsdI3z
- Publisher
- Inderscience Publishers
- Copyright
- Copyright © Inderscience Enterprises Ltd. All rights reserved
- ISSN
- 1740-8008
- eISSN
- 1740-8016
- Publisher site
- See Article on Publisher Site
Abstract
This study compares the attitudes of managers with those of external auditors towards common practices and issues of earnings management in Jordan, a Middle Eastern country. A questionnaire survey partially based on the Bruns and Merchant (1989a) investigation of the morality of earnings management was used. Responses were received from 52 general and financial managers and 28 auditing firms. Mann-Whitney U tests showed that the external auditors significantly viewed earnings management practices to be less ethical than the managers did. No significant differences attributable to gender were found. Male and female managers and auditors had similar attitudes towards earnings management.
Journal
International Journal of Accounting, Auditing and Performance Evaluation – Inderscience Publishers
Published: Jan 1, 2005