The Influence of Situational, Ethical, and Expectancy Theory Variables on Accountants' Underreporting Behavior.
研究会计师少报可收费工时行为的成因，发现预算可行性感知、主管要求及动机力量是主要影响因素，对理解会计职业伦理和审计管理有参考价值。
Abstract Some accountants may underreport their total chargeable hours. This paper examines the behavioral implications of underreporting behavior. Survey data were collected from accountants employed in 18 offices of three national public accounting firms. Responses were split into a testing sample and a cross-validation sample. The testing sample was used to establish a model of the underreporting behavior; the cross-validation sample verified the model. The results indicated that (1) a significant number of accountants do underreport their time and that (2) an expanded behavioral model best explains the underreporting behavior. The specific variables entering the model included an individual's perception of the feasibility of meeting budget and whether supervisors requested the individual to underreport time. Also, motivational force was significant for individuals who did not strongly disapprove of the underreporting behavior. There was a negative relationship between underreported time and an individual's perception of the feasibility of meeting budget. The other variables were also positively associated with the underreporting behavior.