Why Do Individuals Want to Do Unethical Behavior: Earning Management Context?

DOI

10.2991/assehr.k.200824.025How to use a DOI?

Keywords

Earning management, loss framing, insentive, negative consequence

Abstract

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.

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  - 2020/08/25
TI  - Why Do Individuals Want to Do Unethical Behavior: Earning Management Context?
BT  - Proceedings of the 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  - 10.2991/assehr.k.200824.025
ID  - Honesty2020
ER  -