The ethicalness of earnings management in the Middle East: a survey of managers and auditors in Jordanian companies

Talal Al-Hayale and George Lan

International Journal of Accounting, Auditing and Performance Evaluation, 2005, vol. 2, issue 4, 399-413

Abstract: This study compares the attitudes of managers with those of external auditors towards common practices and issues of earnings management in Jordan, a Middle Eastern country. A questionnaire survey partially based on the Bruns and Merchant (1989a) investigation of the morality of earnings management was used. Responses were received from 52 general and financial managers and 28 auditing firms. Mann-Whitney U tests showed that the external auditors significantly viewed earnings management practices to be less ethical than the managers did. No significant differences attributable to gender were found. Male and female managers and auditors had similar attitudes towards earnings management.

Keywords: auditors; earnings management; Jordan; managers; ethics; auditing. (search for similar items in EconPapers)
Date: 2005
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.inderscience.com/link.php?id=9593 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:2:y:2005:i:4:p:399-413

Access Statistics for this article

More articles in International Journal of Accounting, Auditing and Performance Evaluation from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().