Workplace context and earnings management perceptions: Insights from Polish professional accountants

Michał Comporek

doi:10.71159/icemit2501C

Authors

Michał Comporek University of Lodz, Faculty of Economics and Sociology, Poland

DOI:

https://doi.org/10.71159/icemit2501C

Keywords:

earnings management, ethical perceptions, accounting professionals, workplace differences

Abstract

This study investigates how accounting professionals’ workplace influences their ethical perceptions of earnings management practices. Using a sample of 100 participants from five workplace categories - accounting offices, private companies, public companies, audit firms, and self-employed accountants - we assessed responses to 13 scenarios based on the Bruns and Merchant (1989) questionnaire. Results from ANOVA and repeated measures ANOVA revealed that workplace significantly affected overall ethical perceptions, accrual-based earnings management, and single-year earnings management, whereas real earnings management and multi-year earnings management showed no significant differences. Post-hoc tests indicated that auditors adopt the strictest ethical stance, while self-employed practitioners are the most permissive. These findings extend previous research by examining a broader set of professional groups and confirm that workplace-related differences persist at the scenario level. The results have practical implications for regulatory bodies and professional associations in designing targeted ethics training and policies to improve transparency and quality in financial reporting.

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