However, research has produced scarce evidence
regarding the impact that an individual’s ethical
position and professional commitment might have
on the decision to manage earnings. Accordingly,
the present study examines the impact of an individual’s
ethical ideology and level of professional
commitment on the earnings management decision.
We also investigate whether the presence of a personal
benefit might affect an individual’s ethical
orientation or one’s level of professional commitment
within the context of an opportunity to
manage earnings.