Do the purpose and directional income impact of earnings management affect the ethical judgement and behavioural intentions of accounting students and auditors?

• Main Authors: Ng, Sheena Chay Ai, Huang, Jean Huiyun, Tan, Alan Chun Kiat
• Other Authors: Ng, Terence Bu Peow
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Management::Leadership
• Online Access: http://hdl.handle.net/10356/8325
• Institution: Nanyang Technological University

This paper investigates whether earnings management purpose and its directional income impact affect accounting student's and auditors' ethical judgement and behavioural intentions.