The ethicalness of earnings management in the Middle East: a survey of managers and auditors in Jordanian companies
by Talal Al-Hayale, George Lan
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 2, No. 4, 2005

Abstract: This study compares the attitudes of managers with those of external auditors towards common practices and issues of earnings management in Jordan, a Middle Eastern country. A questionnaire survey partially based on the Bruns and Merchant (1989a) investigation of the morality of earnings management was used. Responses were received from 52 general and financial managers and 28 auditing firms. Mann-Whitney U tests showed that the external auditors significantly viewed earnings management practices to be less ethical than the managers did. No significant differences attributable to gender were found. Male and female managers and auditors had similar attitudes towards earnings management.

Online publication date: Tue, 02-May-2006

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com