TY  - CHAP
AB  - Abstract Prior research suggests that evaluating employee reactions can help understand the human costs of unethical behavior. However, there is limited research exploring emotional reactions to unethical behavior and no studies that explore emotional reactions when financial statement fraud occurs. In an attempt to fill a gap in the literature, the purpose of this study is to explore whether practicing accountants feel certain negative emotions when asked by a member of management to manipulate earnings. We find that practicing accountants feel emotions of anger, disappointment, and regret when asked by a member of management to complete an action that results in financial statement fraud. The implications of these findings are discussed.
VL  - 20
SN  - 978-1-78560-973-2, 978-1-78560-974-9/1574-0765
DO  - 10.1108/S1574-076520160000020005
UR  - https://doi.org/10.1108/S1574-076520160000020005
AU  - Shawver Tara J.
AU  - Clements Lynn H.
PY  - 2016
Y1  - 2016/01/01
TI  - Emotional Reactions to Financial Statement Fraud
T2  - Research on Professional Responsibility and Ethics in Accounting
T3  - Research on Professional Responsibility and Ethics in Accounting
PB  - Emerald Group Publishing Limited
SP  - 115
EP  - 132
Y2  - 2024/04/25
ER  -