Keywords
MANIPULATION OF FINANCIAL INFORMATION
CULTURE
ETHICS
How to Cite
Abstract
MANIPULATING REPORTED EARNINGS IS A TEMPTATION FACED BY ACCOUNTANTS AND FINANCIAL PROFESSIONALS AROUND THE WORLD. MANIPULATING, OR "MANAGING," ONE'S ACCOUNTING EARNINGS TAKES A VARIETY OF FORMS AND INCLUDES NOT ONLY THE AVOIDANCE OF PRESCRIBED ACCOUNTING RULES BUT ALSO THE PRACTICE OF SELECTIVELY CHOOSING ACCOUNTING ESTIMATES OR TIMING OPERATING DECISIONS TO MOVE REPORTED EARNINGS TOWARD A DESIRED GOAL. PRIOR RESEARCH REVEALS WIDE DISAGREEMENT REGARDING THE PERCEIVED ETHICAL ACCEPTABILITY OF THIS PRACTICE. THIS STUDY INVESTIGATES WHETHER NATIONAL ORIGIN INFL UENCES PERCEPTIONS OF EARNINGS MANAGEMENT. PARTICIPANTS FROM THE UNITED STATES AND MEXICO EVALUATED THIRTEEN VIGNETTES DESCRIBING VARIOUS EARNINGS MANAGEMENT PRACTICES (MERCHANT AND ROCKNESS 1994). ANALYSES OF THE RESPONSES INDICATE CONSIDERABLE VARIATION BETWEEN STUDENTS FROM THESE TWO COUNTRIES, INDICATING CULTURE DOES SIGNIFICANTLY IMPACT HOW INDIVIDUALS PERCEIVE OPPORTUNITIES TO MANAGE REPORTED FINANCIAL INFORMATION.© 2018, Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Contaduría y Administración. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.
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