期刊名称：International Business & Economics Research Journal
印刷版ISSN：1535-0754
电子版ISSN：2157-9393
出版年度：2003
卷号：2
期号：8
语种：English
出版社：The Clute Institute for Academic Research
摘要：The accounting profession believes the reliability of financial reporting is affected by an organizations internal control, the foundation of which relates to the tone at the top of an organization. Despite attempts by organizations to create ethical environments, financial accountants are sometimes confronted with ethical dilemmas that may affect financial reporting decisions. An experiment that consisted of six different financial reporting scenarios was used to examine the influence of the tone at the top on financial reporting decisions. Subjects were assigned to three different organizational categories in terms of tone at the top a tone that fosters ethical behavior, a tone that does not foster ethical behavior, and a neutral tone. The results support the position that tone at the top does relate to financial reporting decisions.
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