KAR YÖNETİMİ UYGULAMALARI KARŞISINDA ÖĞRETİM ELEMANLARI, MESLEK MENSUPLARI VE DENETÇİLER ARASINDAKİ ETİK YARGI FARKLILIKLARI

Öz

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.

Anahtar Kelimeler

• Earnings management, manipulation, Ethical Judgments Differences

KAR YÖNETİMİ UYGULAMALARI KARŞISINDA ÖĞRETİM ELEMANLARI, MESLEK MENSUPLARI VE DENETÇİLER ARASINDAKİ ETİK YARGI FARKLILIKLARI

Öz

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.

Anahtar Kelimeler

• Kar yönetimi, manipulasyon, etik yargı farklılıkları.

Kaynakça

1. Agarwal, S., Chomsisengphet,S., Liu, C. ve S. G. Rhee., (2002), “Earnings Management During Distinct Phases of Capital Demand: Evidence from Japanese Banks”, Office of Federal Housing Enterprise Oversight or of FleetBoston Financial, (October), First Draft.
2. Alpkan, L., G., Özer ve S.Aren (2002), “Ethics of Manipulations in Accounting Decisions“, The Economics & International Business Research Conference, Miami, Florida, (December) s. 17-21.
3. American Accounting Association, Committee on the Future Structure Content, and Scope of Accounting Education (The Bedford Committee), (1986), “Future Accounting Education: Preparing for the Expanding Profession”, İssues in Accounting Education, Spring, s. 168-195.
4. Barton, J. (2001), “ Does the Use of Financial Derivatives Affect Earnings Management Decisions?”, The Accounting Review, (January): s.1-26.
5. Belski, W.H. ve J.A. Brozovsky., (2002), “Ethical judgments in accounting: an examination on the ethics of managed earnings” Critical Perspectives on Accounting Conference, 1-20.
6. Black, E. S., F. Keith ve T.S. Manly, (1998), “Earnings Management Using Asset Sales: An International Study of Countries Allowing Concurrent”, Journal of Business, Finance and Economics, 25, s.1287.
7. Bonner, S., Z. V. Palmrose ve S. M. Young (1998), “Fraud type and auditor litigation: An analysis of SEC Accounting and Auditing Enforcement Releases”, The Accounting Review, 73, (October), s.5035
8. Bowen R., L. DuCharme ve D. Shores., (1995), “Stakeholders’ implicit claims and accounting method choice”, Journal of Accounting and Economics, 20 (December), s.255-296.

9. Bruns, W.J. ve K.,Merchant., (1990), “The Dangerous Morality of Managing Earnings”, Management Accounting (USA), (August), s. 22-25.
10. Chan, S.F., B.M. Chavis, ve R.G. Elmendorf, (1997), “Earnings Management of Chemical Firm in Response to Political Cost From Environmental Legislation”, Journal of Accounting, Auditing & Finance, Vol:25, Issue: 5-6, s.701-720.
11. Clikeman, P. M. ve S.L. Henning, (2000), “The Socialization of Undergraduate Accounting Students”, Issues in Accounting Education, Vol. 15, No.1, (February), s. 1-17.
12. Clikeman, P.M., M.,Geiger ve B.T. O’Connel., (2001), “Student Perceptions of Earnings Management: The Effects Of National Origin and Gender”, Teaching Business Ethics, 5,4, s.389.
13. Dechow, P., R. Sloan ve A. Sweeney, (1996), “Causes and Consequences of Earnings manipulation: An Analysis of Firms subject to enforcement actions by the SEC”, Contemporary Accounting Research, 13, s.1-26.
14. Dechow, P.M. ve R.G.Sloan (1991), “Executive Incentives and Horizon Problem: An Empirical Investigation”, Journal of Accounting and Economics, Vol:14 Issue:1, s. 51-89.
15. DeFond ML ve C.W. Park (1997), “Smoothing Income in Anticipation of Future Earnings”, Journal of Accounting and Economics, Vol. 23, No.2, s.115-139.
16. Dopuch, N. ve D.F.Drake., (1966), “The effect to alternative accounting rules for non-subsidiary investments”, Journal of Empericial Research in Accounting, Selected Studies 4, s.192-219.
17. Elias, R. Z., (2002), “Determinants of Earnings Management Ethics Among Accountants”, Journal of Business Ethics, 40, s. 33-45.
18. Elias, R.F., (2004), “The impact of corporate ethical values on perception of earnings management”, Manegerial Auditing Journal, Vol.19, No.1, s.84-98.
19. Fischer, M. ve K. Rosenberg., (1995), “Attitudes of Students and Accounting Practitioners Concerning The Ethical Acceptability of Earnings Management”, Journal of Business Ethics, s.433-444.
20. Fox, J., “Learn to play the earnings game”, Fortune, (March 31, 1997), s.76-80.
21. Fudenberg, K. ve J.Tirole., (1995), “A Theory of income and Dividend Smoothing Based on Incumbency Rents“, Journal of Political Economy, Vol:103, s. 75-93.
22. Gaver J. J., K.M. Gaver, ve J.R. Austin, (1995),“Additional Evidence on Bonus Plans and Income Management”, Journal of Accounting and Economics, 19, s.3-28.
23. Guidry F., A.J. Leone ve S.Rock., (1999), “Earnings-Based Bonus Plans and Earnings Management by Business-Unit Managers”, Journal of Accounting and Economics, Vol:26, s.113-142.
24. Gunny, K., (2005), "What are the Consequences of Real Earnings Management?",Working Paper, University of Colorado.
25. Gürsoy, D., E., Gavcar (2003), “International Leisure Travelers Involvement Profile” Annuals of Tourism Research, Vol. 30, No.4, s.906-926.
26. Hagerman, R., ve M. Zmijewski., (1979), “Some economic determinants of accounting policy choice”, Journal of Accounting & Economics 1 (August), s.141-161.
27. Hair J. F.; Anderson R. E.; Tatham, R. L. ve Black W. C., (1998), Multivariate Data Analysis, 5.ed., Upper Saddle River, Prentice Hall, New Jersey.
28. Hall, S.C., ve W.W. Stammerjohan., (1997), “Damage Awards and Earnings Management in the Oil Industry”, The Accounting Rewiev, Vol:27 Issue:1, s.47-65.
29. Han, J.C.Y. ve S.W., Wang., (1998), “Political Cost and Earnings Management of Oil Industry”, The Accounting Review, Vol:73, Issue:1, s.103-117.
30. Hayale, T., ve G. Lan., (2005), “Auditing and Performance Evaluation”, International Journal of Accounting, Vol. 2, Iss. 4, s.399-413.
31. Healy, P., (1985), “The Effect of Bonus Schemes on Accounting Decisions”, Journal of Accounting and Economics, s.785-107.
32. Healy, P.M., ve J.M. Wahlen, (1999), “A review of the earnings management liretature and its implications for standard setting”, Accounting Horizons 13(4), s. 365-368.
33. Holthausen, R., (1981), “Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: the case of depreciation switch-back”, Journal of Accounting & Economics, 3 (March), s.73-109.
34. Holthausen, R.W., D.F. Larcker, ve R.G. Sloan., (1995), “Annual Bonus Schemes and The Manipulation of Earnings”, Journal of Accounting and Economics, 19, s.729-747.
35. Hunton, James E., Libby, Robert ve Mazza, Cheri R., (2004), Financial Reporting Transparency and Earnings Management, (October 28), Working Paper.
36. Kaplan, Steven E. (2001a), “Further evidence on the ethics of managing earnings: an examination of the ethically related judgments of shareholders and non-shareholders”, Journal of Accounting and Public Policy, 20, s.27-44.
37. Kaplan. S. E., (2001), “Ethically Related Judgments by Observers of Earnings Management”, Journal of Business Ethics, 32, s.285-298.
38. Keating, A.S., ve J. Zimmerman., (1999), “Depreciation Policy Changes: Tax, Earnings Management, and Investment Opportunity Incentives”, Journal of Accounting and Economics., Vol:28, Issue:3, s.359-389.
39. Konings, J., Labro E. ve F. Roodhooft., (1998), “Earnings Management and Trade Union Activity: Results for Belgium”, Research Report no. 9828, KULeuven.
40. Levitt, A., Jr. (1998), “The Numbers Game”, The CPA Journal, 68, s.14-19.
41. Loomis, C. J. (1999), “Lies, Damned Lies, and managed Earnings: The Crackdown is Here”, Fortune, (August 2), s. 75-92.
42. Makar, S.D., ve P.,Alam., (1998), “Earnings Management and Antitrust Investigations: Political Costs Over Business Cycles”, Journal of Business, Finance and Economics, Vol.25, İssue.5-6, s.701-720.
43. Malhotra, N. K. (1999), Marketing Research, 3.edition., Upper Saddle River, Prentice Hall, New Jersey.
44. McNichols, M. ve P.G., Wilson., (1988), “ Evidence of Earnings Management From the Provision for Bed Debts”, Journal of Accounting Research, Vol.26, İsu:1, s.1-31.
45. Merchant, K. A., ve J., Rockness. (1994), “The Ethics of Managing Earnings: An Empirical Investigation”, Journal of Accounting and Public Policy, s. 79-95.
46. Mohanram., P.S., (2003), “How to manage earnings management?”, Accounting World, The Institute of Chartered Financial Analysts of India, October.
47. Nelson, M. W., J. A. Elliott ve R. L. Tarpley., (2002), “Evidence from Auditors about managers’ and Auditors’, Earnings Management Decisions”, The Accounting Review, 77, Supplement, s.175-202.
48. Norris, F. ve K. Eichenward. (2002), “Fuzzy Rules of Accounting and Enron”, The New York Times, (January 30), C1.
49. Nunally, J. C., (1978), Psychometric Theory, McGraw-Hill, New York.
50. Özer, G., L. Alpkan ve S. Aren., (2003), “Kar Yönetimi Uygulamalarına İlişkin Etik Yargı Farklılıkları”, Öneri, Sayı: 20, Yıl: 10, Cilt: 5, (Haziran), s.97-107.
51. Özer, G., M. Özcan ve R. Yücel, “Kar Yönetimi Uygulamalarına İlişkin Etik Yargılar Arasındaki Farklılıklar: Öğretim Elemanları ve Öğrenciler Örneği”, Ülkümüz, Yıl: 3, Sayı: 6, Aralık 2006, s. 271-292. Pertoni, K.R., (1992), “Optimistic Reporting In The Property Causality Insurance Industry”, Journal of Accounting and Economics, Vol.15, Iss.4, s.485-508.
52. Pierce., A. ve Grace Collins, (2005), “Ethicalness of Earnings Management:An Irish Investigation”, 28th Annual Congress of the European Accounting Association, Göteborg , May 18–20.
53. Priest, S., (2002), “The Disconnect in Ethics Training”, Across the Board, Vol. 39, No. 5, s.51-52.
54. Santos, J. R. A., (1999), “ Cronbach’s Alpha : A Tool for Assessing the Reliability of Scales”, Journal of Extension, (April), Vol.37, No.2.
55. Schipper, K., (1989), “Commentary on Earnings Management”, Accounting Horizons, 3, s.91-102.
56. Schroeder, R. G. ve M. Clark., (1995), Accounting Theory Text And Readings 5th Edition, John Wiley & Sans Inc, Canada.
57. Sharma, S., (1996), Applied Multivariate Techniques, John Wiley&Sons Inc., s.685, New York.
58. Shrieves, R. E., ve D. Dahl., (2002), “Staying afloat in Japan: Discretionary accounting and the behavior of banks under financial duress, forthcoming”, Journal of Banking and Finance.
59. Skinner, D., (1993), “The investment opportunity set and accounting procedure choice: Preliminary evidence”, Journal of Accounting & Economics, 16 (October), s.407-445.
60. Stark, J. S., M. A. Lowther, B.M.K. Hagerty ve C. Orezyk, (1986), “a Conceptual Framework fort he Study of Preservice Professional Programs in Coleges and Universities”, Journal of Higher Education, 57, s. 231-258.
61. Stolowy, H. ve Breton, G., (2000), “A Review of Research on Accounts Manipulation”, Paper for the Annual Congress of European Accounting Association, 29-31 March 2000.
62. Subramanyam, K. R., (1996), “The Pricing of Discretionary Accruals”, Journal of Accounting and Economics, 22, (August-December), s. 249-281.
63. Sweeney, A., (1994), “Debt-Covenant violations and managers' accounting responses”, Journal of Accounting & Economics, 17(May), s.281-308.
64. Teoh, S.H., T.J.Wong ve G. Rao, (1998), “Are accurals during initial public offerings opportunity?”, Review of Accounting Studies, 3, s.175-208.
65. Yoon, Soon Suk, Miller, Gary ve Jiraporn, Pornsit, (2006), "Earnings Management Vehicles for Korean Firms", Journal of International Financial Management & Accounting, (Summer), Vol. 17, No. 2, s.85-109.