What question did this study set out to answer?

This study aims to understand why some accountants underreport their chargeable hours and which factors influence this behavior.

The Influence of Situational, Ethical, and Expectancy Theory Variables on Accountants' Underreporting Behavior.

View Full Paper

Ask AI

Bookmark

Authors

Survey data reveal how situational and ethical variables affect underreporting in accountants, suggesting new behavioral models.

This study aims to understand why some accountants underreport their chargeable hours and which factors influence this behavior.
Survey data collected from accountants across 18 offices in three national public accounting firms.
Responses were divided into testing and cross-validation samples to develop and verify a behavioral model.
Examined situational variables like budget feasibility and supervisor requests regarding underreporting.
A significant number of accountants admitted to underreporting their hours.
An expanded behavioral model effectively explains underreporting behavior, with perception of budget feasibility negatively correlated with underreported time.
Motivational forces were significant for individuals who did not disapprove of underreporting.

Lightner et al. (1982) studied this question.

View Full Paper

Ask AI

Bookmark