Impact of Conflict of Interest on Accounting Policies Overview of Gender

DOI

10.2991/teams-19.2019.14How to use a DOI?

Keywords

Conflict of Interest; Accounting Policy; Gender

Abstract

This study aims to determine the impact of conflict of interest on accounting policies made by looking at gender factors. This type of research is a type of quantitative research by providing cases about conflicts of interest in accounting policies that are given and then further divided based on gender. Partisipan in this study is that students will be given a case based on gender division. The study design used a 2x2 factorial design. The data analysis that is used is by using two-way analysis (ANAVA) which aims to determine the differences in accounting policies given whether there is a conflict of interest or there is no conflict of interest by looking at gender factors. The results of this study indicate that (1) there is a difference in taking accounting policies between those who are given a conflict of interest who are not given a conflict of interest and (2) There are differences in taking accounting policies after a conflict of interest is given with those who are not given conflict of interest conditioning man and woman.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - I Putu Julianto
AU  - I Nyoman Putra Yasa
AU  - I Nyoman Suadnyana Pasek
AU  - Luh Putu Ekawati
PY  - 2019/11
DA  - 2019/11
TI  - Impact of Conflict of Interest on Accounting Policies Overview of Gender
BT  - Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
PB  - Atlantis Press
SP  - 74
EP  - 79
SN  - 2352-5428
UR  - https://doi.org/10.2991/teams-19.2019.14
DO  - 10.2991/teams-19.2019.14
ID  - Julianto2019/11
ER  -