Bibliographic record
Abstract
The study examines the relationship between ethical values (idealism, relativism) and personality traits (Machiavellianism, locus of control) on decision-making of individuals and their perception on earnings management practices. Based on a survey of advanced auditing students in Canada, the study finds statistically significant empirical evidence that individuals with high idealism judge earnings management more harshly than individuals who exhibit low idealism. In addition, we demonstrate that situationists (high idealism and high relativism) consider earnings management as more unethical. The study also provides statistically significant empirical evidence that people judge accounting manipulation as more unethical than operating manipulation. The results are even more profound when earnings management decisions are inconsistent with GAAP. We find no empirical evidence with respect to Machiavellianism and locus of control in decision-making on earnings management practices. The implication of our findings is that ethical perceptions are dominant in decision-making on earnings management instead of personal characteristics.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".