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Earnings management as an ethical issue in view of Kohlberg’s theory of moral reasoning

Journal of financial crime, 2023-02, Vol.30 (2), p.522-535 [Peer Reviewed Journal]

Abdulfatah Ali Belgasem-Hussain and Yousof Ibrahim Hussaien. ;Abdulfatah Ali Belgasem-Hussain and Yousof Ibrahim Hussaien. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1359-0790 ;EISSN: 1359-0790 ;EISSN: 1758-7239 ;DOI: 10.1108/JFC-11-2019-0138

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  • Title:
    Earnings management as an ethical issue in view of Kohlberg’s theory of moral reasoning
  • Author: Belgasem-Hussain, Abdulfatah Ali ; Hussaien, Yousof Ibrahim
  • Subjects: Accountability ; Accounting policies ; Annual reports ; Boards of directors ; Corporate governance ; Earnings management ; Ethics ; Financial reporting ; Fraud ; Hypotheses ; Management decisions ; Stockholders
  • Is Part Of: Journal of financial crime, 2023-02, Vol.30 (2), p.522-535
  • Description: Purpose The purpose of this paper is to shed light on and introduce the ethics of earnings management (EM) to researchers and students in the academic community in light of Kohlberg’s theory. Design/methodology/approach The paper contextualises and analyses the relevant literature to provide insights around the key concepts of the issue of ethics of EM. Therefore, theoretical approach has been adopted by reviewing the literature using a descriptive method. The study suggests relevance of the theory of moral development and reasoning by Kohlberg (1969) as an approach in the process of exploring the background and the reasons behind ethics of managers regarding EM. This theory helps to explain how individuals demonstrate and justify a sense of right or wrong. Thus, the paper is a literature review concluded with a proposed conceptual framework. Findings The paper provides conceptual insights about the ethics of EM, and it proposes a link between manager’s ethics regarding the phenomenon of EM and the framework of moral reasoning theory by Kohlberg (1969). Originality/value The importance and implications of Kohlberg’s theory, in terms of EM, resides within the fact that the theory is concerned with questions about how one ought to act – being as it acknowledges the well-known ethical theories. The work of Kohlberg can be classified as a descriptive analysis to the extent that it attempts to describe individuals’ moral development. This integration of normative and descriptive ethics, in turn, enables the theory to be used to explore managers’ moral reasoning in a more helpful way.
  • Publisher: London: Emerald Publishing Limited
  • Language: English
  • Identifier: ISSN: 1359-0790
    EISSN: 1359-0790
    EISSN: 1758-7239
    DOI: 10.1108/JFC-11-2019-0138
  • Source: ProQuest Central
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