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1-2 of 2
Keywords: Social pressure
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Journal Articles
International Journal of Ethics and Systems 1–17.
Published: 09 December 2025
...Aryan Danil Mirza. BR; Supriyadi Supriyadi; Maria Paramastri Hayuning Adi; Angga Febrian Purpose The purpose of this paper is to examine the role of moral reasoning in mitigating social pressure on budgetary slack creation. Design/methodology/approach An experimental study with a 2 × 2...
Journal Articles
International Journal of Ethics and Systems (2024) 40 (2): 395–411.
Published: 09 February 2023
..., analysis of variance was used. Findings The results showed that increasing honesty-humility of financial managers decreases the impact of social pressure and risk appetite interaction on aggressive financial reporting. In addition, the results of further analysis showed that reducing the honesty...
