| Title |
Impact of perceived role of ethics and social responsibility on ethical evaluation of earnings management / |
| Authors |
Striupaitytė, Milda ; Bachtijeva, Diana |
| ISBN |
9786178293123 |
| Full Text |
|
| Is Part of |
WayScience: Future of work: technological, generational and social shifts: proceedings of the 2nd international scientific and practical internet conference, May 11-12, 2023, Dnipro, Ukraine.. Dnipro : FOP “Marenichenko V.V.”, 2023. p. 33-35.. ISSN 2664-4819. ISBN 9786178293123 |
| Keywords [eng] |
earnings management ; ethics ; social responsibility |
| Abstract [eng] |
The application of earnings management in accounting has raised concerns among researchers. Although there is no consensus in the literature as to whether the application of earnings management in companies is ethical. This paper suggests that the ethical assessment of earnings management may depend on personal perceptions of ethics and social responsibility. The paper presents the results of a study carried out in Lithuania on the impact of personal perceptions of business ethics and social responsibility on the ethical evaluation of earnings management by accountants in accounting service firms. The results of the study show that the ethical evaluation of earnings management is directly influenced by the evaluator's personal perception of ethics and social responsibility. The study suggests that in order to reduce the use of earnings management and improve the quality of accounting, it is important to promote ethics and social responsibility among accountants. |
| Published |
Dnipro : FOP “Marenichenko V.V.”, 2023 |
| Type |
Conference paper |
| Language |
English |
| Publication date |
2023 |
