摘要：AbstractHistorically, there have been numerous fraud cases in which firms, which were experiencing financial difficulties or having problems in the management of their earnings, were caught cheating in the preparation of their financial reports. Thus, the motivation of this action must be identified in order to solve this problem. This study adapts the theory of reasoned action (Ajzen and Fishbein, 1980) to detect the behaviour of earnings management in the financial statement. The purpose of this study is to identify the motivation of earnings management in Malaysia. This paper used a set of questionnaires that were distributed to the auditors to gather data regarding the motivation of earnings management. The results show that the primary motive for auditors to be involved in earnings management is derived from the pressure of affiliated parties. The second motive is altruistic and is followed by speculative motivation.
