TY  - CHAP
AB  - We examine the influence of two treatments on students’ perceptions of earnings management. We find that student reading assignments on earnings management and professionalism topics followed by individual testing do not alter student-reported beliefs. However, when the same students process and report their beliefs about earnings management practices in a group setting, the results are different from their initially reported individual beliefs. These statistically significant results suggest that a group dynamic that involves students in the learning process, may be effective in influencing the ethical judgments and perceptions of our future business professionals.
VL  - 10
SN  - 978-1-84855-882-3, 978-1-84855-883-0/1085-4622
DO  - 10.1108/S1085-4622(2009)0000010008
UR  - https://doi.org/10.1108/S1085-4622(2009)0000010008
AU  - Guffey Daryl M.
AU  - McIntyre D. David
AU  - McMillan Jeffrey J.
ED  - Bill N. Schwartz
ED  - Anthony H. Catanach
PY  - 2009
Y1  - 2009/01/01
TI  - Students’ ethical and professional perceptions of earnings management
T2  - Advances in Accounting Education
T3  - Advances in Accounting Education
PB  - Emerald Group Publishing Limited
SP  - 119
EP  - 129
Y2  - 2024/04/24
ER  -