NGHIÊN CỨU CÁC NHÂN TỐ TÁC ĐỘNG ĐẾN THÁI ĐỘ CỦA NHÂN VIÊN KẾ TOÁN ĐỐI VỚI HÀNH VI VI PHẠM QUẢN TRỊ LỢI NHUẬN

Abstract

Earnings management is a violation of professional ethics because it changes the actual financial information of the company and can influence the decisions of users of financial information. With a sample size of 197 accountants, we applied multi-variables regressions to test the research model. The research results show that the ethical pressure from the organization positively significantly influences accountants’ beliefs about organizational ethics. At the same time, accountants’ beliefs about organizational ethics fully mediate the relationship between ethical pressure from the organization and accountants’ attitudes toward earnings management. This study has practical implications for improving professional ethics for accountants.