Not all levels of earnings management are fraudulent. The Stice and Stice continuum of earnings management identifies five levels of managing earnings, beginning with savvy transaction timing (which is prudent, ethical, and in conformity with GAAP) and ending with 'fraud' (2006). The current study examines four situations of earnings management which correspond to the last four levels of the Stice and Stice (2006) continuum of earnings management. This study explores the effects of three emotions (relief, satisfaction, and regret) on the moral judgments and whistleblowing intentions of 220 professional accountants on these different cases of possible earnings management. We find that relief, satisfaction, and regret affect moral judgment, but that they do not affect whistleblowing intentions.
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机译：并非所有级别的收益管理都是欺诈性的。 Stice和Stice收益管理的连续性确定了收益管理的五个级别，从精明的交易时机（审慎，合乎道德且符合GAAP的交易）开始，以“欺诈”（2006年）结束。当前的研究检查了四种盈余管理情况，它们对应于Stice and Stice（2006）盈余管理连续体的最后四个级别。本研究探讨了三种情绪（救济，满意和后悔）对220名专业会计师的道德判断和举报意图对这些可能的收益管理案例的影响。我们发现救济，满意和后悔会影响道德判断，但不会影响举报意图。
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