We revisit religiosity, gender, age, ethics education and experience as drivers of ethicality, while expanding prior research from Anglo-Saxon and Asiatic/Euro-Asiatic countries to a Latin European country, Portugal. We apply the Merchant ( 1989 ) instrument of attitudes towards earnings management, in a sample of Portuguese accounting students and alumni. We find no significant evidence of a positive association between religiosity and accountants’ judgments on earnings management. However, gender, age, education (and accounting ethics education) and experience are significant predictors of accountants’ judgments. The results are unchanged when we control for the intent (selfish benefit) of earnings management. Females, older individuals and alumni judge accounting earnings management more harshly than males, younger individuals, and students (who have not yet completed an accounting ethics course). A higher level of accounting work experience induces accountants to judge accounting earnings management as a less ethically questionable practice. This finding is theoretically relevant because it underscores the necessity of taking people’s constraints in the workplace into consideration when studying ethical behavior in business contexts. The results are also practically relevant, as they highlight the importance of a systematic ethics education throughout the accountant’s life.

中文翻译：

---

葡萄牙会计专业学生对收入管理态度的决定因素

我们重新审视宗教，性别，年龄，道德教育和作为道德驱动因素的经验，同时将先前的研究从盎格鲁撒克逊人和亚洲/欧洲/亚洲国家扩展到拉丁美洲的葡萄牙。我们在葡萄牙会计系学生和校友的样本中运用了Merchant（1989）对收入管理态度的工具。我们没有发现明显的证据表明宗教信仰与会计师对盈余管理的判断之间存在正相关。但是，性别，年龄，教育程度（以及会计道德教育）和经验是会计师判断的重要预测指标。当我们控制盈余管理的意图（自私收益）时，结果不变。女性，老年人和校友对会计收入管理的判断要比男性，年轻人，和学生（尚未完成会计道德课程）。较高水平的会计工作经验会促使会计师将会计盈余管理判断为一种在道德上不那么可疑的做法。这一发现从理论上讲是有意义的，因为它强调了在研究商业环境中的道德行为时必须考虑到人们在工作场所的约束。结果也具有实际意义，因为它们突显了整个会计生涯中进行系统的道德教育的重要性。这一发现从理论上讲是有意义的，因为它强调了在研究商业环境中的道德行为时必须考虑到人们在工作场所的约束。结果也具有实际意义，因为它们突显了整个会计生涯中进行系统的道德教育的重要性。这一发现从理论上讲是有意义的，因为它强调了在研究商业环境中的道德行为时必须考虑到人们在工作场所的约束。结果也具有实际意义，因为它们突显了整个会计生涯中进行系统的道德教育的重要性。