Kar yönetimi uygulamaları karşısında öğretim elemanları, meslek mensupları ve denetçiler arasındaki etik yargı farklılıkları

Bu çalışmanın hedefi, muhasebe finansman öğretim elemanı, bağımlı ve bağımsız muhasebeci ile denetçilerin kar yönetimi uygulamalarına yönelik etik yargılarının önemli oranda farklılaşıp farklılaşmadığını araştırmaktır. Bu araştırmayı gerçekleştirmek için 111 muhasebe finansman öğretim elemanı, 210 bağımlı muhasebeci, TÜRMOB’a kayıtlı 247 bağımsız muhasebeci ve 47 denetçi unvanına sahip toplam 615 kişilik bir denek grubuna kar yönetimi senaryolarını içeren bir anket uygulanmıştır. Elde edilen veri kullanılarak yapılan faktör analizi sonucunda; literatürdeki kar manipülasyon türlerine güvenirlilik ve geçerlilikleri yüksek iki yeni kar manipülasyonu türü eklenerek, yeni bir manipülasyon sınıflandırması geliştirilmiştir. Tek yönlü varyans (Anova) analizi, duncan ve Scheffe testi ile tanımlayıcı istatistikler gibi analizlerinden elde edilen bulgular; öğretim elemanları, bağımlı muhasebeciler, bağımsız muhasebeciler ve denetçilerin etik yargılarının gruplar arasında farklılaştığını ortaya koymaktadır

Differences in ethical judgments towards earnings management practices among academic staff, members of profession and auditors

The objective of this study is to investigate whether ethical judgments towards earnings management practices differ significantly among accounting and finance academic staff, dependent and independent accountants and auditors. In order to accomplish this objective, questionnaires that include earning management scenarios are applied to 615 participants consist of 111 accounting academic staff, 210 dependent accountants, and 247 independent accountants registered in TURMOB and 47 auditors. As a result of factor analysis, two new types of earnings manipulations with high reliability and validity are added to earnings manipulation literature, and in this way, new classification of earnings management is developed. The results of one-way analysis of variance (ANOVA), Duncan and Scheffe Test and descriptive statistics reveal that ethical judgments of academic staff, dependent and independent accountants and auditors differ among groups.

Kaynakça

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Kaynak Göster