Matches in SemOpenAlex for { <https://semopenalex.org/work/W2215672941> ?p ?o ?g. }
Showing items 1 to 88 of
88
with 100 items per page.
- W2215672941 abstract "Two elements of corporate governance — the strength of ethical executive leadership and the internal audit function (IAF hereafter) — provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that ethical leadership and the IAF interact to determine the likelihood that accountants book the entry. Specifically, accountants are less likely to book a questionable journal entry when there is a weak ethical leader and a strong IAF compared to all other conditions. In addition, we find that accountants question the appropriateness and ethicalness of the request to book an undocumented journal entry more in the weak ethical leader and strong IAF condition than in the other conditions. These results suggest that the IAF has a different impact on financial reporting decisions depending on the ethicalness of executive leadership and that a strong IAF may cause accountants to question the appropriateness and ethicalness of an undocumented journal entry when combined with weak ethical leadership. We also find that the interactive effect of ethical leadership and the IAF on an accountant’s decision is fully mediated by his/her perception of the moral intensity of the issue. Thus, accountants, who perceive greater moral intensity associated with booking the entry, are less willing to do so." @default.
- W2215672941 created "2016-06-24" @default.
- W2215672941 creator A5002945822 @default.
- W2215672941 creator A5014963201 @default.
- W2215672941 creator A5076229623 @default.
- W2215672941 date "2011-01-01" @default.
- W2215672941 modified "2023-09-23" @default.
- W2215672941 title "The Impact of Ethical Leadership and the Internal Audit Function on Financial Reporting Decisions" @default.
- W2215672941 cites W1500092744 @default.
- W2215672941 cites W1519266462 @default.
- W2215672941 cites W1550621568 @default.
- W2215672941 cites W1587877048 @default.
- W2215672941 cites W173170617 @default.
- W2215672941 cites W1955703020 @default.
- W2215672941 cites W1971440513 @default.
- W2215672941 cites W1979883472 @default.
- W2215672941 cites W1981977857 @default.
- W2215672941 cites W1998574397 @default.
- W2215672941 cites W1998841530 @default.
- W2215672941 cites W2007614638 @default.
- W2215672941 cites W2012400550 @default.
- W2215672941 cites W2016443749 @default.
- W2215672941 cites W2024723970 @default.
- W2215672941 cites W2024794037 @default.
- W2215672941 cites W2067708941 @default.
- W2215672941 cites W2071559616 @default.
- W2215672941 cites W2078485575 @default.
- W2215672941 cites W2079897256 @default.
- W2215672941 cites W2080543064 @default.
- W2215672941 cites W2083647746 @default.
- W2215672941 cites W2087763006 @default.
- W2215672941 cites W2090650059 @default.
- W2215672941 cites W2097871213 @default.
- W2215672941 cites W2102381925 @default.
- W2215672941 cites W2109465111 @default.
- W2215672941 cites W2124077410 @default.
- W2215672941 cites W2128668279 @default.
- W2215672941 cites W2883341338 @default.
- W2215672941 cites W3023181463 @default.
- W2215672941 cites W3121406319 @default.
- W2215672941 cites W3122651236 @default.
- W2215672941 cites W3123132946 @default.
- W2215672941 cites W3123142049 @default.
- W2215672941 cites W3123605669 @default.
- W2215672941 cites W3124839119 @default.
- W2215672941 cites W2898465124 @default.
- W2215672941 cites W3121864166 @default.
- W2215672941 doi "https://doi.org/10.2139/ssrn.1756284" @default.
- W2215672941 hasPublicationYear "2011" @default.
- W2215672941 type Work @default.
- W2215672941 sameAs 2215672941 @default.
- W2215672941 citedByCount "1" @default.
- W2215672941 countsByYear W22156729412015 @default.
- W2215672941 crossrefType "journal-article" @default.
- W2215672941 hasAuthorship W2215672941A5002945822 @default.
- W2215672941 hasAuthorship W2215672941A5014963201 @default.
- W2215672941 hasAuthorship W2215672941A5076229623 @default.
- W2215672941 hasConcept C121955636 @default.
- W2215672941 hasConcept C14036430 @default.
- W2215672941 hasConcept C144133560 @default.
- W2215672941 hasConcept C170856484 @default.
- W2215672941 hasConcept C199521495 @default.
- W2215672941 hasConcept C78458016 @default.
- W2215672941 hasConcept C86803240 @default.
- W2215672941 hasConceptScore W2215672941C121955636 @default.
- W2215672941 hasConceptScore W2215672941C14036430 @default.
- W2215672941 hasConceptScore W2215672941C144133560 @default.
- W2215672941 hasConceptScore W2215672941C170856484 @default.
- W2215672941 hasConceptScore W2215672941C199521495 @default.
- W2215672941 hasConceptScore W2215672941C78458016 @default.
- W2215672941 hasConceptScore W2215672941C86803240 @default.
- W2215672941 hasLocation W22156729411 @default.
- W2215672941 hasOpenAccess W2215672941 @default.
- W2215672941 hasPrimaryLocation W22156729411 @default.
- W2215672941 hasRelatedWork W2392050030 @default.
- W2215672941 hasRelatedWork W2562095567 @default.
- W2215672941 hasRelatedWork W2737322567 @default.
- W2215672941 hasRelatedWork W2765736703 @default.
- W2215672941 hasRelatedWork W2954689298 @default.
- W2215672941 hasRelatedWork W2985194302 @default.
- W2215672941 hasRelatedWork W306070083 @default.
- W2215672941 hasRelatedWork W3182926319 @default.
- W2215672941 hasRelatedWork W3208085112 @default.
- W2215672941 hasRelatedWork W4312179059 @default.
- W2215672941 isParatext "false" @default.
- W2215672941 isRetracted "false" @default.
- W2215672941 magId "2215672941" @default.
- W2215672941 workType "article" @default.