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Emotional Reactions to Financial Statement Fraud

Research on Professional Responsibility and Ethics in Accounting, 2016, Vol.20, p.115-132

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Title:
Emotional Reactions to Financial Statement Fraud
Author: Shawver, Tara J ; Clements, Lynn H
Subjects: Accounting & Finance ; Accounting/accountancy
Is Part Of: Research on Professional Responsibility and Ethics in Accounting, 2016, Vol.20, p.115-132
Description: Abstract Prior research suggests that evaluating employee reactions can help understand the human costs of unethical behavior. However, there is limited research exploring emotional reactions to unethical behavior and no studies that explore emotional reactions when financial statement fraud occurs. In an attempt to fill a gap in the literature, the purpose of this study is to explore whether practicing accountants feel certain negative emotions when asked by a member of management to manipulate earnings. We find that practicing accountants feel emotions of anger, disappointment, and regret when asked by a member of management to complete an action that results in financial statement fraud. The implications of these findings are discussed.
Publisher: Emerald Group Publishing Limited
Language: English
Identifier: ISSN: 1574-0765
ISBN: 1785609742
ISBN: 9781785609749
DOI: 10.1108/S1574-076520160000020005
Source: Ebook Central Academic Complete

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