{"id":{"repo_id":"edithcowan","oai_identifier":"oai:ro.ecu.edu.au:theses-1364"},"canonical_url":"https://search.dev.ndltd.org/etd/edithcowan/oai:ro.ecu.edu.au:theses-1364","repository":{"repo_id":"edithcowan","name":"Edith Cowan University","base_url":"https://ro.ecu.edu.au/do/oai/"},"display":{"title":"An empirical examination of ethical decision making by corporate accountants in Taiwan","abstract":"The recent accounting scandals, characterised by the Enron affair, have not been confined to the U.S.A., but have been a worldwide phenomenon, embracing Taiwan. Most of them have involved dysfunctional behaviour incorporating earnings management. The factors which encourage earnings management decisions and the subsequent outcomes provide the motivation for this study. The study examines accountants’ earnings management behaviour in quoted firms in Taiwan, and addresses a primary issue: what are the factors which affect accountants’ ethical decision making in an earnings management context? The following subsidiary research questions were examined. (1) Does a firm’s ethical work climate affect earnings management decision making? (2) Do individual characteristics affect earnings management decision making? (3) Does moral intensity of ethical issue affect earnings management decision making?","abstract_html":"The recent accounting scandals, characterised by the Enron affair, have not been confined to the U.S.A., but have been a worldwide phenomenon, embracing Taiwan. Most of them have involved dysfunctional behaviour incorporating earnings management. The factors which encourage earnings management decisions and the subsequent outcomes provide the motivation for this study. The study examines accountants’ earnings management behaviour in quoted firms in Taiwan, and addresses a primary issue: what are the factors which affect accountants’ ethical decision making in an earnings management context? The following subsidiary research questions were examined. (1) Does a firm’s ethical work climate affect earnings management decision making? (2) Do individual characteristics affect earnings management decision making? (3) Does moral intensity of ethical issue affect earnings management decision making?","abstract_has_math":false,"creators":["Lin, Eng-Lung"],"institution":"Edith Cowan University, Research Online, Perth, Western Australia","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2010,"date_issued":"2010-01-01T08:00:00Z","date_published":"2010-01-01T08:00:00Z","updated_at":"2026-07-27T19:23:07Z","subjects":["Corporations","Accounting","Moral and ethical aspects","Taiwan"],"languages":[],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://ro.ecu.edu.au/theses/364","outbound_label":"Repository record","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Lin, Eng-Lung"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2010-01-01T08:00:00Z"]},{"key":"dc:publisher","label":"Institution","values":["Edith Cowan University, Research Online, Perth, Western Australia"]},{"key":"dc:type","label":"Dc Type","values":["ecu_thesis"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Corporations","Accounting","Moral and ethical aspects","Taiwan"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["https://ro.ecu.edu.au/theses/364","https://ro.ecu.edu.au/context/theses/article/1364/viewcontent/An_20empirical_20examination_20of_20ethical_20decision_20making_20by_20corporate_20accountants_20in_20Taiwan.pdf"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["The recent accounting scandals, characterised by the Enron affair, have not been confined to the U.S.A., but have been a worldwide phenomenon, embracing Taiwan. Most of them have involved dysfunctional behaviour incorporating earnings management. The factors which encourage earnings management decisions and the subsequent outcomes provide the motivation for this study. The study examines accountants’ earnings management behaviour in quoted firms in Taiwan, and addresses a primary issue: what are the factors which affect accountants’ ethical decision making in an earnings management context? The following subsidiary research questions were examined. (1) Does a firm’s ethical work climate affect earnings management decision making? (2) Do individual characteristics affect earnings management decision making? (3) Does moral intensity of ethical issue affect earnings management decision making?"]},{"key":"dc:format","label":"Dc Format","values":["application/pdf"]},{"key":"dc:source","label":"Dc Source","values":["Theses: Doctorates and Masters"]},{"key":"dc:title","label":"Title","values":["An empirical examination of ethical decision making by corporate accountants in Taiwan"]}]}],"canonical_facts":{"dc:creator":["Lin, Eng-Lung"],"dc:date":["2010-01-01T08:00:00Z"],"dc:description":["The recent accounting scandals, characterised by the Enron affair, have not been confined to the U.S.A., but have been a worldwide phenomenon, embracing Taiwan. Most of them have involved dysfunctional behaviour incorporating earnings management. The factors which encourage earnings management decisions and the subsequent outcomes provide the motivation for this study. The study examines accountants’ earnings management behaviour in quoted firms in Taiwan, and addresses a primary issue: what are the factors which affect accountants’ ethical decision making in an earnings management context? The following subsidiary research questions were examined. (1) Does a firm’s ethical work climate affect earnings management decision making? (2) Do individual characteristics affect earnings management decision making? (3) Does moral intensity of ethical issue affect earnings management decision making?"],"dc:format":["application/pdf"],"dc:identifier":["https://ro.ecu.edu.au/theses/364","https://ro.ecu.edu.au/context/theses/article/1364/viewcontent/An_20empirical_20examination_20of_20ethical_20decision_20making_20by_20corporate_20accountants_20in_20Taiwan.pdf"],"dc:publisher":["Edith Cowan University, Research Online, Perth, Western Australia"],"dc:source":["Theses: Doctorates and Masters"],"dc:subject":["Corporations","Accounting","Moral and ethical aspects","Taiwan"],"dc:title":["An empirical examination of ethical decision making by corporate accountants in Taiwan"],"dc:type":["ecu_thesis"]},"updated_at":"2026-07-27T19:23:07Z"}