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회계담당자의 윤리관 및 전문분야몰입이 이익조정 인식에 미치는 영향

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Alternative Title
A Study on the Impact of Ethical Perspective and Professional Commitment of Accountants on the Perception of Earnings Management
Abstract
Managers routinely make accounting choices that affect earnings within the guidelines of GAAP. But accounting choices made in compliance with the GAAP are not necessarily ethical decisions at all the times. Nevertheless, it is unethical if the accounting choices are intended to mislead or defraud investors. This study is motivated by potential losses from which investors could suffer because of the questionable accounting practice by the invested company. It is further motivated by the literature, ""The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior" (A. C. Greenfield Jr. 2005).
The study aims to identify and analyze the relationships among professional commitment, ethical orientation, and earnings management. The preceding literature is mostly focused on managers, in order to study their behavior of earnings management. In contrast, this research focuses on accountants and their perception of earnings management behavior.
As a study aiming to understand how the perception of earnings management is formed, the study first examines whether the ethical perspective of an accountant influences the perception of earnings management. Secondly, the study examines whether professional commitment influences the perception of earnings management.
A sample population of 285 accountants was selected from DART (Data Analysis, Retrieval and Transfer System, http://dart.fss.or.kr/). To accomplish the purpose, the study adopts an empirical survey method for research. The concepts of earnings management, ethical perspective is established by reviewing literature through textbooks, dissertations, and periodicals. The survey questions are developed based on literature reviews and circulated for response by sending the questionnaires via postal service or facsimile, mainly to the listed companies (subject to external auditing). Statistical analysis is conducted using SPSS 16.0 for frequency analysis, factor analysis, regression analysis, and t-test.
The results of the research are consistent with the preceding studies by Shaub, Finn and Munter(1993), Douglas and Wier(2000), Elias(2000), Greenfield Jr.(2005), which indicates that there is a significant relationship between an individual's ethical orientation and ethical decisions. First, it reveals that when the idealistic ethical orientation is higher, the perception of earnings management becomes lower and less likely to manipulate earnings. But when the relativistic ethical orientation is higher, the perception of earnings management is higher and more likely to manipulate earnings. Secondly, it shows that when the professional commitment is higher, the perception of earnings management is lower; and when the professional commitment is lower, the perception of earnings management is higher. This indicates that an individual with a higher level of professional commitment is less likely to engage in earnings management practices while a lower level of professional commitment is more likely to engage in earnings management practices.
The results of the study should provide a better understanding of the importance of ethical attitude in the perception of earnings management. The results should also contribute to heightening the need of and providing insight for ethical education in accounting.
Author(s)
문영배
Issued Date
2010
Awarded Date
2010. 8
Type
Dissertation
URI
http://dcoll.jejunu.ac.kr/jsp/common/DcLoOrgPer.jsp?sItemId=000000005167
Alternative Author(s)
Moon, Young Bae
Affiliation
제주대학교 일반대학원
Department
대학원 회계학과
Advisor
이상봉
Table Of Contents
제1장 서 론 1
제1절 연구배경 1
제2절 연구목적과 범위 3
제3절 연구방법 및 구성 5

제2장 이론적 배경 및 선행연구 7
제1절 이익조정 7
1. 이익조정의 개념 및 방법 7
2. 이익조정의 목적 10
3. 이익조정에 대한 선행연구 14
제2절 전문분야몰입 19
1. 전문분야몰입의 개념 19
2. 전문분야몰입에 대한 선행연구 22
제3절 윤리관과 이익조정 24
1. 윤리관의 개념 및 유형 24
2. 윤리관과 이익조정에 대한 선행연구........................................27

제3장 연구설계 30
제1절 연구모형 30
제2절 가설설정 32
1. 회계담당자의 윤리관과 이익조정 인식 32
2. 전문분야몰입과 이익조정 인식 34
제3절 연구방법 35
1. 설문지 설계 및 자료처리내용 35
2. 변수의 조작적 정의 37
3. 자료수집 및 분석방법 39

제4장 실증분석 41
제1절 예비분석 41
1. 표본의 인구통계적 특성 및 기술통계 41
2. 신뢰성 및 타당성 분석 43
3. 상관관계분석 45
제2절 분석결과 및 논의 47
1. 가설검증 47
2. 표본의 특성에 따른 차이분석 51

제5장 결론 55

참고문헌 58
설문지 67
Degree
Doctor
Publisher
제주대학교 일반대학원
Citation
문영배. (2010). 회계담당자의 윤리관 및 전문분야몰입이 이익조정 인식에 미치는 영향
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General Graduate School > Accounting
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