Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility

IF 3.6 2区 管理学 Q1 BUSINESS, FINANCE
Nicholas C. Hunt , Mary B. Curtis , Jessica M. Rixom
{"title":"Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility","authors":"Nicholas C. Hunt ,&nbsp;Mary B. Curtis ,&nbsp;Jessica M. Rixom","doi":"10.1016/j.aos.2022.101349","DOIUrl":null,"url":null,"abstract":"<div><p>Prior research finds that financial priming (thinking about money) results in leniency toward unethical activities. This research suggests that accountants, because of frequent financial priming, may be prone to overlooking unethical acts. Construal level theory research further suggests that psychologically distant events (also common in accounting) may exacerbate financial priming's effects. Across three experiments, we explore the interactive effect of financial priming, psychological distance, and financial reporting responsibility on recognition of financial misreporting as an ethical issue. Consistent with past research, we find that financially (versus neutrally) primed businesspeople without prior financial reporting responsibility are less likely to recognize psychologically distant financial misreporting as an ethical issue. Importantly, however, we find that financially (versus neutrally) primed accountants and other business professionals with financial reporting responsibility consider psychologically distant financial misreporting to be more unethical. Preliminary process evidence suggests that, when exposed to psychologically distant financial misreporting, financially (versus neutrally) primed businesspeople with financial reporting responsibility focus more on protecting those who rely on accurate financial reports than on protecting the company committing the financial misreporting.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":null,"pages":null},"PeriodicalIF":3.6000,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Organizations and Society","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0361368222000162","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 3

Abstract

Prior research finds that financial priming (thinking about money) results in leniency toward unethical activities. This research suggests that accountants, because of frequent financial priming, may be prone to overlooking unethical acts. Construal level theory research further suggests that psychologically distant events (also common in accounting) may exacerbate financial priming's effects. Across three experiments, we explore the interactive effect of financial priming, psychological distance, and financial reporting responsibility on recognition of financial misreporting as an ethical issue. Consistent with past research, we find that financially (versus neutrally) primed businesspeople without prior financial reporting responsibility are less likely to recognize psychologically distant financial misreporting as an ethical issue. Importantly, however, we find that financially (versus neutrally) primed accountants and other business professionals with financial reporting responsibility consider psychologically distant financial misreporting to be more unethical. Preliminary process evidence suggests that, when exposed to psychologically distant financial misreporting, financially (versus neutrally) primed businesspeople with financial reporting responsibility focus more on protecting those who rely on accurate financial reports than on protecting the company committing the financial misreporting.

财务启动、心理距离和承认财务误报是一个道德问题:财务报告责任的作用
先前的研究发现,金融启动(想到钱)会导致对不道德行为的宽容。这项研究表明,由于频繁的财务启动,会计师可能倾向于忽视不道德的行为。解释水平理论研究进一步表明,心理上遥远的事件(在会计中也很常见)可能会加剧金融启动效应。在三个实验中,我们探讨了财务启动、心理距离和财务报告责任对将财务误报识别为道德问题的交互作用。与过去的研究一致,我们发现,没有事先财务报告责任的财务(相对于中性)启动的商人不太可能将心理上遥远的财务误报视为道德问题。然而,重要的是,我们发现财务(相对于中性)启动的会计师和其他具有财务报告责任的商业专业人士认为心理上疏远的财务误报更不道德。初步过程证据表明,当暴露于心理上遥远的财务误报时,具有财务报告责任的财务(相对于中性)启动的商人更关注于保护那些依赖准确财务报告的人,而不是保护犯下财务误报的公司。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
CiteScore
7.80
自引率
6.40%
发文量
38
期刊介绍: Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and the changing social and political environment of the enterprise.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信