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  1. Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management.Tânia Menezes Montenegro & Lúcia Lima Rodrigues - 2020 - Journal of Academic Ethics 18 (3):301-332.
    We revisit religiosity, gender, age, ethics education and experience as drivers of ethicality, while expanding prior research from Anglo-Saxon and Asiatic/Euro-Asiatic countries to a Latin European country, Portugal. We apply the Merchant instrument of attitudes towards earnings management, in a sample of Portuguese accounting students and alumni. We find no significant evidence of a positive association between religiosity and accountants’ judgments on earnings management. However, gender, age, education and experience are significant predictors of accountants’ judgments. The results are unchanged when (...)
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  • Trans-cultural/religious constants vs. cross-cultural/ religious differences in psychological aspects of religion.Vassilis Saroglou - 2003 - Archive for the Psychology of Religion 25 (1):71-87.
    Are there trans-religious, trans-cultural constants in psychological aspects of religion across different religions and cultures? An excessively culturalistic approach may overlook this possibility, putting an emphasis on the uniqueness of the religious phenomenon studied as emerging from a complex of multiple contextual factors. This article reviews empirical studies in psychology of religion in the 1990s that mainly include participants from different Christian denominations, but also from other religions: Muslims, Jews and Hindus. It appeared, at first, that several cross-cultural/religious differences can (...)
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