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Reporting Concerns About Earnings Quality: An Examination of Corporate Managers

Journal of business ethics, 2021-07, Vol.171 (3), p.435-457 [Peer Reviewed Journal]

Springer Nature B.V. 2020 ;Springer Nature B.V. 2020. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-020-04436-1

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Title:
Reporting Concerns About Earnings Quality: An Examination of Corporate Managers
Author: Brazel, Joseph F. ; Lucianetti, Lorenzo ; Schaefer, Tammie J.
Subjects: Accounting ; Auditors ; Business and Management ; Business Ethics ; Consolidated financial statements ; Earnings ; Earnings management ; Education ; Employees ; Ethics ; Experiments ; Financial reporting ; Financial statements ; Flags ; Fraud ; Management ; Original Paper ; Philosophy ; Quality of Life Research ; Whistleblowing
Is Part Of: Journal of business ethics, 2021-07, Vol.171 (3), p.435-457
Description: Using an experiment with corporate financial managers (e.g., CFOs, controllers), we find that when red flags are present in the financial statements under their review, managers identify those red flags and, in turn, have greater concerns over earnings quality. In addition, when pressure to meet a financial target is high, managers are more concerned about earnings quality when red flags are present. We also document that when red flags are present, managers are more likely to report both internally to their CEO and, if their concerns are not resolved internally, externally to their auditor. Pressure to meet a financial target increases the likelihood managers report internally, but decreases their likelihood of reporting externally when red flags are present. Additional analyses document reporting differences between CFOs and controllers, and examine the important roles that short-term personal costs, job tenure, and a non-accounting background play in the ethical dilemma managers face when deciding whether to report externally.
Publisher: Dordrecht: Springer Netherlands
Language: English
Identifier: ISSN: 0167-4544
EISSN: 1573-0697
DOI: 10.1007/s10551-020-04436-1
Source: ProQuest One Psychology
ProQuest Central

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Reporting Concerns About Earnings Quality: An Examination of Corporate Managers

Springer Nature B.V. 2020 ;Springer Nature B.V. 2020. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-020-04436-1

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