The Impact of Accounting Knowledge and Unethical Decision on Earnings Management

DOI

10.2991/aebmr.k.200305.055How to use a DOI?

Keywords

earnings management, accounting knowledge, unethical decision

Abstract

Previous study have attempted the chairmen on board and senior manager implemented the earnings management based on their professional knowledge and educational background of accounting. Motivated by this findings, this study aimed to examine the effects of accounting knowledge on unethical decision in earnings management. Research conducted using experimental method with accounting and management students as participant. The results give conclusive evidence to state that accounting students exhibit the higher degree to manage the earnings than management students. Accounting students were exercised earnings management using different accounting choice. This findings highlight accounting knowledge and accounting choice are important factors of unethical issues of earnings management.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Helga Nuri Honesty
AU  - Fiola Finomia Honesty
AU  - Dovi Septiari
PY  - 2020
DA  - 2020/03/10
TI  - The Impact of Accounting Knowledge and Unethical Decision on Earnings Management
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 94
EP  - 97
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.055
DO  - 10.2991/aebmr.k.200305.055
ID  - Honesty2020
ER  -