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首页> 外文期刊>Journal of Business Ethics >Ethical Climate, Social Responsibility, and Earnings Management
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Ethical Climate, Social Responsibility, and Earnings Management

机译：道德氛围，社会责任和收入管理

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摘要

This study proposes and tests a model of the relations among corporate accountants' perceptions of the ethical climate in their organization, the perceived importance of corporate ethics and social responsibility, and earnings management decisions. Based on a field survey of professional accountants employed by private industry in Hong Kong, we found that perceptions of the organizational ethical climate were significantly associated with belief in the importance of corporate ethics and responsibility. Belief in the importance of ethics and social responsibility was also significantly associated with accountants' ethical judgments and behavioral intentions regarding accounting and operating earnings manipulation. These findings suggest that perceptions of ethical climate, usually presumed to reflect the "tone at the top" in the organization, lead accounting professionals to rationalize earnings management decisions by adjusting their attitudes toward the importance of corporate ethics and social responsibility. This is the first study to document a relationship between organizational ethical climate and professional accountants' support for corporate ethics and social responsibility, and also the first study to document that industry accountants' views toward corporate ethics and social responsibility are associated with their willingness to manipulate earnings. The findings have important implications, suggesting that organizational efforts to enhance the ethical climate and emphasize the importance of corporate ethics and social responsibility could reduce the prevalence of earnings manipulation.
机译：这项研究提出并测试了一个模型，该模型是公司会计对组织中道德氛围的理解，公司道德和社会责任感的重要性以及盈余管理决策之间的关系。根据对香港私营企业聘用的专业会计师进行的实地调查，我们发现，对组织道德氛围的认识与对公司道德和责任感的重视程度显着相关。相信道德和社会责任的重要性也与会计师在会计和经营收益操纵方面的道德判断和行为意图密切相关。这些发现表明，通常被认为反映了组织“高层”的道德风气的观念，导致会计专业人士通过调整对公司道德和社会责任的重要性的态度来合理化盈余管理决策。这是第一个记录组织道德氛围与专业会计师对公司道德和社会责任的支持之间的关系的研究，也是第一个记录行业会计师对公司道德和社会责任的看法与他们操纵意愿相关的研究。收益。这些发现具有重要意义，表明组织为增强道德氛围而进行的努力以及强调公司道德和社会责任的重要性可以减少收入操纵的普遍性。

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