Why Do Individuals Want to Do Unethical Behavior: Earning Management Context?
Helga Nuri Honesty, Fiola Finomia Honesty, Dovi Septiari
Helga Nuri Honesty
Available Online 25 August 2020.
- https://doi.org/10.2991/assehr.k.200824.025How to use a DOI?
- Earning management, loss framing, insentive, negative consequence
- This study examines the effects of loss framing, incentive and negative social consequent on earning management engagement. We conduct between-subject experiment with 82 students as participants. The independent variables are receiving loss framing, incentive and negative social consequences and the dependent variable is earning management engagement. The results show that the participants who received incentive and negative social consequences manipulations tend to be engages in earning management behavior than who didn’t received such manipulations. But we can’t have evidence that loss framing effect on earning management. This study gives implications for knowledge that the loss framing, incentive and negative social consequences are the important factors that affect individual earning management behavior. In practical, this study also contributes to regulatory setting.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Helga Nuri Honesty AU - Fiola Finomia Honesty AU - Dovi Septiari PY - 2020 DA - 2020/08/25 TI - Why Do Individuals Want to Do Unethical Behavior: Earning Management Context? BT - 1st Progress in Social Science, Humanities and Education Research Symposium (PSSHERS 2019) PB - Atlantis Press SP - 98 EP - 101 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.200824.025 DO - https://doi.org/10.2991/assehr.k.200824.025 ID - Honesty2020 ER -