The Impact of Psychological Traits on Judgments Related to Ethics

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Agarwalla, Sobhesh Kumar; Desai, Naman; Tripathy, Arindam;

This paper examines how two contradictory psychological traits, self-deception (SD) and professional skepticism (PS), affect managers and auditors assessments of the ethicality of various earnings management choices. Whereas, self-deception allows individuals to reduce ... View more
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