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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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