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• W2912379393 abstract "Recently, studies show that financial reporting fraud is increasing in Malaysia andaccountants are involved in the fraud. Financial reporting fraud is an unacceptablebehavior and it needs to be combated. Ethics is an important component in theaccounting profession. However, the ethics of accountants are still questionable due tothe increase of ethical failure in financial reporting. The ethical failures have provedthat accountants failed to act ethically in disclosing information’s in their financialstatement. The reasons for accountant’s ethical failures are inappropriate ethicaljudgment, pressure from top management, lack of peers support, poor attitude, andhaving opportunities to involve in unethical conducts. Accountants are responsible toprotect the public interest and public have the expectation that accountants need to actwith integrity. However, the financial reporting fraud has caused public distrust of theaccountants. This is because accountants have breached their responsibility inproviding truthful financial information to the public. Hence, it is important to increasethe ethics of accountants towards financial reporting. The objective of the research is toexamine the influence of attitude, subjective norm, perceived behavioral control, andethical judgment, towards ethical intention of accountants in their financial reporting.The second objective of the research is to investigate the influence of ethical intentiontowards the ethical behavior of accountants in their financial reporting. The thirdobjective is to determine the whether ethical intention mediate the relationship betweenattitude, subjective norm, perceived behavioral control, ethical judgment and ethicalbehavior in financial reporting.Theory of Planned behavior (TPB) is used as an underlying theory in this research.Questionnaires were used to gather data from a sample of 133 Malaysian accountants,which indicates 53% of response rate. Using multiple regression analysis, the statisticaltechnique, data were analyzed and the research hypotheses were tested. The overallfindings of this research have shown that there is a positive relationship betweenattitude, perceived behavioral control, ethical judgment, and ethical intention ofaccountants in their financial reporting. However, the proposed direct influence ofsubjective norm was not supported. The ethical intentions positively influenceaccountant’s ethical behavior. The ethical intention fully mediates the relationship between attitude and perceived behavioral control. Besides, ethical intention partiallymediates the ethical judgment and did not mediate the subjective norm. The findings ofthis research would be useful to increase accountant’s ethical decision making towardsfinancial reporting.Results of the research present practical implications to accounting regulators andMinistry of Education to maximize the ethical decision making of the accountants bytapping the factors into their training programs, conferences, and ethics education. Thisresearch also contributes to the body of knowledge on factors influencing accountant’sethical intention and their ethical behavior on financial reporting in the area of businessethics." @default.
• W2912379393 created "2019-02-21" @default.
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• W2912379393 date "2016-05-01" @default.
• W2912379393 modified "2023-09-26" @default.
• W2912379393 title "Factors influencing ethics of accountants in financial reporting" @default.
• W2912379393 hasPublicationYear "2016" @default.
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