This study aims to investigate the role of self-construal in sharpening reputation judgment on earnings management cases. This study involves a personality variable that can provide sharper insights into individual assessments, namely self-construal. The study uses an experimental case with involved participants to judge the ethics of earnings management done by other managers (the target managers). Participants of this study consist of 109 master’s degree students majoring in accounting and management who acts as fellow managers. Participants provide ethical judgment and reputation judgment of the target managers. This study indicates that ethical judgment on earnings management behavior differs depending on the target managers’ self-construal. In addition, ethical judgment has a positive and significant effect on reputation judgment. The following analysis showed that ethical judgment mediates the effect of earnings management behavior that self-construal moderates on reputation judgment. Studies that highlight the impact of managers’ reputation engaging in earnings management are still limited. This study used a behavioral approach, especially involving self-construal, to scrutinize the behavior of individuals within the organization, which is previous studies have not yet involved that personality factor. This research’s results imply that a manager’s response to peer’s behavior is helpful to design an appropriate management control system for organizations. This study only used earnings management scenarios in order to increase earnings. Earnings management can be in the form of actions to increase or decrease earnings.

本研究旨在探讨自我建构在提高盈余管理案例声誉判断中的作用。这项研究涉及一个人格变量，它可以为个人评估提供更清晰的见解，即自我构念。该研究使用一个有参与者参与的实验案例来判断其他经理（目标经理）所做的盈余管理的道德规范。本研究的参与者包括 109 名会计和管理专业的硕士学位学生，他们担任管理人员。参与者提供目标管理人员的道德判断和声誉判断。本研究表明，对盈余管理行为的伦理判断因目标管理者的自我建构而异。此外，道德判断对声誉判断具有积极而显着的影响。以下分析表明，伦理判断在自我建构调节的盈余管理行为对声誉判断的影响中起中介作用。强调管理者在盈余管理中的声誉影响的研究仍然有限。本研究使用行为方法，特别是涉及自我构念的方法，来审视组织内个人的行为，而此前的研究尚未涉及该人格因素。本研究的结果表明，管理者对同伴行为的反应有助于为组织设计适当的管理控制系统。本研究仅使用盈余管理方案来增加收益。盈余管理可以采取增加或减少盈余的行动形式。