skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Behavioral Intention of Earnings Management: The Explanation of Agency Problem, Moral Development and Theory of Planned Behavior

Tai Da Guan Li Lun Cong, 2016-06, Vol.26 (2), p.107 [Peer Reviewed Journal]

ISSN: 1018-1601 ;EISSN: 2410-2490 ;DOI: 10.6226/NTUMR.2016.FEB.R.12028

Full text available

Citations Cited by
  • Title:
    Behavioral Intention of Earnings Management: The Explanation of Agency Problem, Moral Development and Theory of Planned Behavior
  • Author: Sin-Hui, Yen ; Yu-Shan, Chang ; Mei-Chi, Wu ; 顏信輝 ; 張瑀珊 ; 吳美奇
  • Subjects: Accountants ; Agency theory ; Earnings management ; Organizational behavior
  • Is Part Of: Tai Da Guan Li Lun Cong, 2016-06, Vol.26 (2), p.107
  • Description: Based on Ajzen (1985) Theory of Planned Behavior (TPB) and the concept of agency theory as well as moral development, this study proposes a behavioral intention model consisting of agency situation, moral development, and the three dimensions of TPB, including attitude toward the behavior, subjective norm, and perceived behavioral control. This study decomposes the above three factors into multi-dimensions in examining accountants’ behaviors with regard to earnings management, moral development, and agency problem conditions to provide a comprehensive understanding of the behavioral intentions of earnings management. The main results of this study indicate that the “attitude” dimension is the only significant variable of TPB that explains the earnings management intention of accounting practitioners. Further analysis also suggests that the accounting practitioners’ “attitude” could be more effectively influenced through inculcation of the concept of “altruism”. In addition, the behavioral intention of accounting practitioners engaged in earnings management is significantly affected by agency situation and moral development. We find significant interaction between the two variables.
  • Publisher: Taiwan: National Taiwan University Press, NTU College of Management
  • Language: English
  • Identifier: ISSN: 1018-1601
    EISSN: 2410-2490
    DOI: 10.6226/NTUMR.2016.FEB.R.12028
  • Source: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait