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  1. The Labyrinth of Corruption in the Construction Industry: A System Dynamics Model Based on 40 Years of Research.Seyed Ashkan Zarghami - 2024 - Journal of Business Ethics 195 (2):335-352.
    The academic literature has viewed drivers of corruption in isolation and, consequently, failed to examine their synergistic effect. Such an isolated view provides incomplete information, leads to a misleading conclusion, and causes great difficulty in curbing corruption. This paper conducts a systematic literature review to identify the drivers of corruption in the construction industry. Subsequently, it develops a system dynamics (SD) model by conceptualizing corruption as a complex system of interacting drivers. Building on stakeholder and open systems theories, the proposed (...)
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  • How Do Tax Agents Respond to Anti-corruption Intensity?Chen Ma, Maoyong Cheng & Gerald J. Lobo - 2023 - Journal of Business Ethics 190 (1):137-164.
    We examine whether anti-corruption intensity strengthens tax enforcement effectiveness in China. Using hand-collected anti-corruption data and aggregate tax enforcement data, which include the probability of tax audits and tax deficiencies, for a sample of 11,687 firm-year observations from 2012 to 2017, we find that anti-corruption intensity increases the deterrence role and the enforcement role of tax audits. We also identify the fear effect as a possible channel through which anti-corruption intensity affects tax enforcement effectiveness. Overall, the results indicate that anti-corruption (...)
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