TITLE

The Ethics of Earnings Management: Perceptions after Sarbanes-Oxley

AUTHOR(S)
Grasso, Lawrence P.; Tilley, Patricia A.; White, Richard A.
PUB. DATE
November 2009
SOURCE
Management Accounting Quarterly;Autumn2009, Vol. 11 Issue 1, p45
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
A SURVEY COMPARES ACCOUNTING STUDENTS' AND PROFESSIONALS' PERCEPTIONS OF THE ETHICS OF EARNINGS MANAGEMENT FROM BEFORE AND AFTER THE ACCOUNTING SCANDALS THAT LED TO PASSAGE OF THE SARBANES-OXLEY ACT OF 2002 (SOX). THE RESULTS SUGGEST THAT PROFESSIONALS AND STUDENTS IN THE ERA FOLLOWING THE PASSAGE OF SOX FIND EARNINGS MANAGEMENT MORE QUESTIONABLE AND LESS ETHICAL THAN THEIR PRE-SOX COUNTERPARTS. OVERALL, THE HIGH-PROFILE ACCOUNTING SCANDALS APPEAR TO HAVE HAD A BIGGER EFFECT THAN SOX ON THE PERCEIVED ETHICS OF EARNINGS MANAGEMENT.
ACCESSION #
47732368

 

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics