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  1. A Multifocal and Integrative View of the Influencers of Ethical Attitudes Using Qualitative Configurational Analysis.Nicole A. Celestine, Catherine Leighton & Chris Perryer - 2020 - Journal of Business Ethics 162 (1):103-122.
    Ethical attitudes and behaviour are complex. This complexity extends to the influencers operating at different levels both outside and within the organisation, and in different combinations for different individuals. There is hence a growing need to understand the proximal and distal influencers of ethical attitudes, and how these operate in concert at the individual, organisational, and societal levels. Few studies have attempted to combine these main research streams and systematically examine their combined impact. The minority of studies that have taken (...)
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  • Effects of Nationality, Gender, and Religiosity on Business-Related Ethicality.Robert A. Peterson, Gerald Albaum, Dwight Merunka, Jose Luis Munuera & Scott M. Smith - 2010 - Journal of Business Ethics 96 (4):573-587.
    Cross-national studies of business-related ethicality frequently have concluded that Americans possess higher ethical standards than non-Americans. These conclusions have generally been based on survey responses of relatively small convenience samples of individuals in a very limited number of countries. This article reports a study of the relationship between nationality and business-related ethicality based on survey responses from more than 6300 business students attending 120 colleges and universities in 36 countries. Two well-documented determinants of business ethics (gender and religiosity) were investigated (...)
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  • Investigating the Effects of Gender on Consumers’ Moral Philosophies and Ethical Intentions.Connie R. Bateman & Sean R. Valentine - 2010 - Journal of Business Ethics 95 (3):393-414.
    Using information collected from a convenience sample of graduate and undergraduate students affiliated with a Midwestern university in the United States, this study determined the extent to which gender is related to consumers’ moral philosophies and ethical intentions. Multivariate and univariate results indicated that women were more inclined than men to utilize both consequence-based and rule-based moral philosophies in questionable consumption situations. In addition, women placed more importance on an overall moral philosophy than did men, and women had higher intentions (...)
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  • Peers Versus National Culture: An Analysis of Antecedents to Ethical Decision-making.James W. Westerman, Rafik I. Beekun, Yvonne Stedham & Jeanne Yamamura - 2007 - Journal of Business Ethics 75 (3):239-252.
    Given the recent ethics scandals in the United States, there has been a renewed focus on understanding the antecedents to ethical decision-making in the research literature. Since ethical norms and standards of behavior are not universally consistent, an individual’s choice of referent may exert a large influence on his/her ethical decision-making. This study used a social identity theory lens to empirically examine the relative influence of the macro- and micro-level variables of national culture and peers on an individual’s intention to (...)
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  • Gender Diversity in the Boardroom and Risk Management: A Case of R&D Investment.Shimin Chen, Xu Ni & Jamie Y. Tong - 2016 - Journal of Business Ethics 136 (3):599-621.
    Increasing gender diversity in the boardroom has been promoted as a way to enhance corporate governance and risk management. This study empirically examines whether boards with more female directors play a role in reducing R&D risk. We first show that female directors help to reduce the positive relationship between R&D investment and future performance volatility. We then report that firms with more gender-diverse boards exhibit a lower adverse effect of R&D on the cost of debt. These results are robust to (...)
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  • Ethics, Diversity Management, and Financial Reporting Quality.Réal Labelle, Rim Makni Gargouri & Claude Francoeur - 2010 - Journal of Business Ethics 93 (2):335-353.
    This article proposes and empirically tests a theoretical framework incorporating Reidenbach and Robin’s (J Bus Ethics 10(4):273–284, 1991 ) conceptual model of corporate moral development. The framework is used to examine the relation between governance and business ethics, as proxied by diversity management (DM), and financial reporting quality, as proxied by the magnitude of earnings management (EM). The level of DM and governance quality are measured in accordance with the ratings of Jantzi Research (JR), a leading provider of social and (...)
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  • Students' Ethical Behavior in Iran.Mehran Nejati, Reza Jamali & Mostafa Nejati - 2009 - Journal of Academic Ethics 7 (4):277-285.
    Most of research on fostering ethical behavior among students has taken place in US and Europe. This paper seeks to provide additional information to both educators and organizations about the ethical perceptions of Iranian students by investigating the effect of gender on students’ ethical behavior. The authors developed and administered a quantitative questionnaire to a sample of 203 individuals currently pursuing accredited degrees at one of the public universities in Iran. Statistical analysis revealed that male students have a significantly less (...)
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  • Alternative negotiating conditions and the choice of negotiation tactics: A cross-cultural comparison. [REVIEW]Roger J. Volkema & Maria Tereza Leme Fleury - 2002 - Journal of Business Ethics 36 (4):381 - 398.
    The growth in international trade in recent years necessitates a better understanding of customs and expectations in cross-cultural negotiations. While several researchers have sought to examine and detail the similarities and differences between select countries, their data have generally been obtained under neutral or unspecified negotiating conditions. However, issue importance, opponent (prowess, ethical reputation), and context (location, confederate awareness, urgency) can play a significant role in the use of negotiating tactics. This paper describes a study comparing the perceptions of one (...)
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  • Are new zealand business students more unethical than non-business students?Alan Tse & Alan Au - 1997 - Journal of Business Ethics 16 (4):445-450.
    Using undergraduate students from the Waikato University in New Zealand as a sample, this study compared the ethical positions of students of different field of study and demographic characteristics. It was found that the ethical standard of business students are not significantly different from that of non-business students. The findings also suggest that female students are more ethical than male students, and senior students are more ethical than junior students.Besides sex and year of study, other variables studied were parents' occupation, (...)
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  • A study of the effect of age and gender upon student business ethics.Durwood Ruegger & Ernest W. King - 1992 - Journal of Business Ethics 11 (3):179 - 186.
    The present survey was voluntarily and anonymously completed by 2,196 students enrolled in business courses at the University of Southern Mississippi. The intent of the survey was to determine whether or not age or gender played a role in a person''s perception of proper ethical conduct.The findings suggests that gender is a significant factor in the determination of ethical conduct and that females are more ethical than males in their perception of business ethical situations.
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  • Perception of what the ethical climate is and what it should be: The role of gender, academic status, and ethical education. [REVIEW]Harsh K. Luthar, Ron A. DiBattista & Theodore Gautschi - 1997 - Journal of Business Ethics 16 (2):205-217.
    This study examined ethical attitudes and perceptions of 691 undergraduate seniors and freshmen in a college of business. Gender was found to be correlated to perceptions of "what the ethical climate should be" with female subjects showing significantly more favorable attitude towards ethical behaviors than males. Further, Seniors had a more cynical view of the current ethical climate than freshmen. Freshmen were significantly more likely than seniors to believe that good business ethics is positively related to successful business outcomes. Ethical (...)
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  • Gender, exposure to tax knowledge, and attitudes towards taxation; an experimental approach.Lars Fallan - 1999 - Journal of Business Ethics 18 (2):173 - 184.
    This study reports findings of gender differences in tax attitude changes influenced by better tax knowledge. Male students are more exposed to tax knowledge in a way that makes them reconsider more easily their attitudes towards their own tax evasion, i.e. tax ethics, than their female peers. Male students get a significantly stricter attitude towards their own tax evasion. On the other hand, female students are more exposed to tax knowledge in a way that makes them reconsider their attitude towards (...)
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  • Ethical differences between men and women in the sales profession.Leslie M. Dawson - 1997 - Journal of Business Ethics 16 (11):1143-1152.
    This research addresses the question of whether men and women in sales differ in their ethical attitudes and decision making. The study asked 209 subjects to respond to 20 ethical scenarios, half of which were "relational" and half "non-relational." The study concludes (1) that there are significant ethical differences between the sexes in situations that involve relational issues, but not in non-relational situations, and (2) that gender-based ethical differences change with age and years of experience. The implications of these finding (...)
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  • Exploring the Antecedents of Unethical Pro-organizational Behavior (UPB): A Meta-Analysis.Yuxiang Luan, Kai Zhao, Zheyuan Wang & Feng Hu - 2022 - Journal of Business Ethics 187 (1):119-136.
    Scholars have paid so much academic attention to UPB in the past decade. However, there is lacking a quantitative review to uncover the relationship between UPB and its antecedents. To address this, we make a meta-analytic review about UPB. Specifically, we propose a theoretical framework of antecedents of UPB and test it using meta-analysis technology (k = 67, n = 20,957). We found moral disengagement, organizational identification, identification with supervisors, leader UPB, ethical judgments, psychological entitlement, transformational leadership, and job satisfaction (...)
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  • Board Diversity and Corporate Social Responsibility: Empirical Evidence from France.Rania Beji, Ouidad Yousfi, Nadia Loukil & Abdelwahed Omri - 2020 - Journal of Business Ethics 173 (1):133-155.
    This study analyzes how the board’s characteristics could be associated with globally corporate social responsibility CSR and specific areas of CSR. It is drawn on all listed firms, in 2016, on the SBF120 between 2003 and 2016. Our results provide strong evidence that diversity in boards and diversity of boards globally are positively associated with corporate social performance. However, they influence differently specific dimensions of CSR performance. First, we show that large boards are positively associated with all areas of CSR (...)
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  • Does gender influence managers’ ethics? A cross‐cultural analysis.Chung-wen Chen, Kristine Velasquez Tuliao, John B. Cullen & Yi-Ying Chang - 2016 - Business Ethics: A European Review 25 (4):345-362.
    The relationship between gender and ethics has been extensively researched. However, previous studies have assumed that the gender–ethics association is constant; hence, scholars have seldom investigated factors potentially affecting the gender–ethics association. Thus, using managers as the research target, this study examined the relationship between gender and ethics and analyzed the moderating effect of cultural values on the gender–ethics association. The results showed that, compared with female managers, their male counterparts are more willing to justify business-related unethical behaviors such as (...)
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  • The Role of Gender and Age in Business Students’ Values, CSR Attitudes, and Responsible Management Education: Learnings from the PRME International Survey.Debbie Haski-Leventhal, Mehrdokht Pournader & Andrew McKinnon - 2017 - Journal of Business Ethics 146 (1):219-239.
    As demand grows from various stakeholders for responsible management education in business schools, it is essential to understand how corporate social responsibility and RME are perceived by various subgroups of business students. Following the principles of theories on moral orientation and moral development, we examined the role of gender and age in determining four indicators of business students’ moral approach in the context of business schools committed to RME and CSR. Based on nearly 1300 responses to a survey, conducted with (...)
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  • Perceptions of the Ethical Climate in the Korean Tourism Industry.Nan Young Kim & Graham Miller - 2008 - Journal of Business Ethics 82 (4):941-954.
    This study investigates the ethical climate types presented in the Korean tourism industry, the differences in the perceptions of these ethical climate types based on individual/organizational characteristics, and the influence of ethical climate types based on job satisfaction/organizational commitment. Empirical findings of this study identify six ethical climate types and demonstrate significant difference and significant influence of the proposed relationships. This research contributes to the existing body of academic work by using empirical data collected from 820 respondents across 14 companies (...)
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  • Intelligence Vs. Wisdom: The Love of Money, Machiavellianism, and Unethical Behavior across College Major and Gender.Thomas Li-Ping Tang & Yuh-Jia Chen - 2008 - Journal of Business Ethics 82 (1):1-26.
    This research investigates the efficacy of business ethics intervention, tests a theoretical model that the love of money is directly or indirectly related to propensity to engage in unethical behavior (PUB), and treats college major (business vs. psychology) and gender (male vs. female) as moderators in multi-group analyses. Results suggested that business students who received business ethics intervention significantly changed their conceptions of unethical behavior and reduced their propensity to engage in theft; while psychology students without intervention had no such (...)
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  • Getting to the Bottom Line: An Exploration of Gender and Earnings Quality.Gopal V. Krishnan & Linda M. Parsons - 2008 - Journal of Business Ethics 78 (1-2):65-76.
    For stakeholders, such as investors and lenders, to appropriately assess a company's financial performance, the reported accounting earnings must closely reflect the economic reality of the organization's financial activity throughout the reporting period. The degree to which reported earnings capture economic reality is called earnings quality. Managers have an ethical obligation to report high quality earnings to interested stakeholders in a timely matter. Accounting research has identified conditions within an organization, such as management compensation contracts and pending litigation that can (...)
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  • Gender Differences in Ethics Judgment of Marketing Professionals in the United States.Daulatram B. Lund - 2008 - Journal of Business Ethics 77 (4):501-515.
    This empirical investigation reexamines the impact of gender on ethics judgment of marketing professionals in a cross-section of firms in the United States. In the study, gender differences in ethics judgment focus on decisions in the context of marketing-mix elements (product, promotion, pricing, and distribution). The results of statistical analyses indicate that men and women marketing professionals differ significantly in their ethics judgment. Overall, female marketing professionals evinced significantly higher ethics judgment than their male counterparts. Given the changing demographics of (...)
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  • (2 other versions)Does a 'care orientation' explain gender differences in ethical decision making? A critical analysis and fresh findings.Roberta Bampton & Patrick Maclagan - 2009 - Business Ethics, the Environment and Responsibility 18 (2):179-191.
    Over the past two decades there has been a great deal of research conducted into the question of gender differences in ethical decision making in organisations. Much of this has been based on questionnaire surveys, typically asking respondents (often students, sometimes professionals) to judge the moral acceptability of actions as described in short cases or vignettes. Overall the results seem inconclusive, although what differences have been noted tend to show women as 'more ethical' than men. The authors of this paper (...)
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  • Concerns of college students regarding business ethics: A replication. [REVIEW]Robert A. Peterson, Richard F. Beltramini & George Kozmetsky - 1991 - Journal of Business Ethics 10 (10):733 - 738.
    In 1984 we reported the results of surveying a nationwide sample of college students about selected business ethics issues. We concluded that (a) college students were in general concerned about the issues investigated and (b) female students were relatively more concerned than were male students. The present study replicated our earlier study and not only corroborated both of its conclusions, but also found a higher level of concern than had been observed previously.
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  • A comparative analysis of ethical beliefs: A four country study. [REVIEW]Mee-Kau Nyaw & Ignace Ng - 1994 - Journal of Business Ethics 13 (7):543 - 555.
    This study examines the extent to which business students from Canada, Japan, Hong Kong, and Taiwan react differently to ethical dilemmas involving employees, supervisors, customers, suppliers, and business rivals. The empirical results show that the national origin of the students does have an impact on their reactions to particular ethical dilemmas. In addition, the results indicate that controlling for the problem of social desirability response bias is important to ensure the validity of the empirical findings.
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  • Selected individual differences and collegians' ethical beliefs.Michael K. McCuddy & Barbara L. Peery - 1996 - Journal of Business Ethics 15 (3):261 - 272.
    This paper develops twenty hypotheses concerning the relationships among selected individual differences variables (locus of control, delay of gratification, gender, and race) and five different ethical beliefs. The results of a study of collegians provide support for seventeen out of twenty research hypotheses. As predicted, locus of control, delay of gratification, and race are related to ethical beliefs. Also as predicted, gender is not related to ethical beliefs.
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  • Assertiveness Bias in Gender Ethics Research: Why Women Deserve the Benefit of the Doubt: Marketing and Consumer Behavior.Saar Bossuyt & Patrick Van Kenhove - 2018 - Journal of Business Ethics 150 (3):727-739.
    Gender is one of the most researched and contentious topics in consumer ethics research. It is common for researchers of gender studies to presume that women are more ethical than men because of their reputation for having a selfless, sensitive nature. Nevertheless, we found evidence that women behaved less ethically than men in two field experiments testing a passive form of unethical behavior. Women benefited to a larger extent from a cashier miscalculating the bill in their favor than men. However, (...)
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  • Does Bad Company Corrupt Good Morals? Social Bonding and Academic Cheating among French and Chinese Teens.Elodie Gentina, Thomas Li-Ping Tang & Qinxuan Gu - 2017 - Journal of Business Ethics 146 (3):639-667.
    A well-known common wisdom asserts that strong social bonds undermine delinquency. However, there is little empirical evidence to substantiate this assertion regarding adolescence academic cheating across cultures. In this study, we adopt social bonding theory and develop a theoretical model involving four social bonds and adolescence self-reported academic cheating behavior and cheating perception. Based on 913 adolescents in France and China, we show that parental attachment, academic commitment, and moral values curb academic cheating; counterintuitively, peer involvement contributes to cheating. We (...)
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  • Determinants of the Severity of Legal and Employment Consequences for CPAs Named in SEC Accounting and Auditing Enforcement Releases.Daniella Juric, Brendan O’Connell, Michaela Rankin & Jacqueline Birt - 2018 - Journal of Business Ethics 147 (3):545-563.
    This study investigates the impact of Securities and Exchange Commission enforcement actions on individuals holding Certified Public Accountant accreditation. While prior research has investigated both the characteristics of companies that have been investigated by the SEC and litigation against audit firms, it has not addressed the ways in which SEC investigations impact CPAs. Using a sample of 262 CPAs, we find that the most common CPA breach was associated with overstating revenues/income or earnings. The study finds serious consequences for CPAs (...)
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  • Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis.Roman Lanis, Grant Richardson & Grantley Taylor - 2017 - Journal of Business Ethics 144 (3):577-596.
    This study examines the impact of board of director gender diversity on corporate tax aggressiveness. Based on a sample of 418 U.S. firms covering the 2006–2009 period, our ordinary least squares regression results show a negative and statistically significant association between female representation on the board and tax aggressiveness after controlling for endogeneity. Our results are consistent across several measures of tax aggressiveness and additional robustness checks.
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  • Board of Directors and Ethics Codes in Different Corporate Governance Systems.Isabel-María García-Sánchez, Luis Rodríguez-Domínguez & José-Valeriano Frías-Aceituno - 2015 - Journal of Business Ethics 131 (3):681-698.
    Business ethics is one of the most significant demands made by institutional and individual investors, who usually require the participation of the board of directors in the planning and implementation of ethical behaviour in corporations. This is done by drawing up an ethics code and then monitoring its fulfilment. This study has a dual objective: first, to analyse the role played by the composition of the board of directors, and by that we mean its independence and the diversity of its (...)
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  • Determinants of Unethical Business Behaviour among Owner–Managers.Sunday Samson Babalola - 2009 - Journal of Human Values 15 (1):61-75.
    Several studies have identified entrepreneurship as a key factor in wealth creations in addition to associating certain personality characteristics to its growth. The question is to what extent have these wealth creations performed ethically. The present study is set to explore the cognitive orientation (locus of control, risk taking ability and impression management) and demographic (age and gender) factors that are associated with unethical business. Two hundred and fifty-six owner–managers in the age range of 24 to 68 years participated in (...)
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  • An empirical examination of the multi-dimensionality of ethical climate in organizations.James C. Wimbush, Jon M. Shepard & Steven E. Markham - 1997 - Journal of Business Ethics 16 (1):67-77.
    The purpose of this study was to determine whether the ethical climate dimensions identified by Victor and Cullen (1987, 1988) could be replicated in the subunits of a multi-unit organization and if so, were the dimensions associated with particular types of operating units. We identified three of the dimensions of ethical climate found by Victor and Cullen and also found a new dimension of ethical climate related to service. Partial support was found for Victor and Cullen's hypothesis that certain ethical (...)
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  • (1 other version)Gender differences in business ethics: Justice and relativist perspectives.Yvonne Stedham, Jeanne H. Yamamura & Rafik I. Beekun - 2007 - Business Ethics, the Environment and Responsibility 16 (2):163–174.
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  • (1 other version)Ethical sensitivity of british accountants. An intra-profession comparison.A. I. M. Fleming - 1995 - Business Ethics, the Environment and Responsibility 4 (3):166–170.
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  • Personal Values and Ethical Behavior in Accounting Students.Grace Mubako, Kallol Bagchi, Godwin Udo & Marjorie Marinovic - 2020 - Journal of Business Ethics 174 (1):161-176.
    This study develops and tests an integrated model that explains how Schwartz’s higher order personal values of Openness to Change, Conservation, Self-Transcendence and Self-Enhancement influence the ethical behavior of accountants. The study further explores the influence of ethics training, gender and religiosity on ethical behavior. A survey instrument was administered to 252 accounting students and the findings reveal that some of the higher order personal values are significant in explaining the ethical behavior of accounting students. The findings also reveal that (...)
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  • Business Ethics: The Promise of Neuroscience.Diana C. Robertson, Christian Voegtlin & Thomas Maak - 2017 - Journal of Business Ethics 144 (4):679-697.
    Recent advances in cognitive neuroscience research portend well for furthering understanding of many of the fundamental questions in the field of business ethics, both normative and empirical. This article provides an overview of neuroscience methodology and brain structures, and explores the areas in which neuroscience research has contributed findings of value to business ethics, as well as suggesting areas for future research. Neuroscience research is especially capable of providing insight into individual reactions to ethical issues, while also raising challenging normative (...)
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  • Researcher Interaction Biases and Business Ethics Research: Respondent Reactions to Researcher Characteristics.Anthony D. Miyazaki & Kimberly A. Taylor - 2008 - Journal of Business Ethics 81 (4):779-795.
    The potential for biased responses that occur when researchers interact with their study participants has long been of interest to both academicians and practitioners. Given the sensitive nature of the field, researcher interaction biases are of particular concern for business ethics researchers regardless of their preference for survey, experimental, or qualitative methodology. Whereas some ethics researchers may inadvertently bias data by misrecording or misinterpreting responses, other biases may occur when study participants' responses are systematically influenced by the mere introduction of (...)
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  • (2 other versions)Does a ‘care orientation’ explain gender differences in ethical decision making? A critical analysis and fresh findings.Roberta Bampton & Patrick Maclagan - 2009 - Business Ethics 18 (2):179-191.
    Over the past two decades there has been a great deal of research conducted into the question of gender differences in ethical decision making in organisations. Much of this has been based on questionnaire surveys, typically asking respondents (often students, sometimes professionals) to judge the moral acceptability of actions as described in short cases or vignettes. Overall the results seem inconclusive, although what differences have been noted tend to show women as ‘more ethical’ than men. The authors of this paper (...)
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  • Late Disclosure of Insider Trades: Who Does It and Why?Millicent Chang & Yilin Lim - 2016 - Journal of Business Ethics 133 (3):519-531.
    We attempt to understand the personal incentives that motivate corporate insiders to engage in unethical behavior such as delayed trade disclosure. Delayed disclosure affects corporate transparency and other shareholders in the firm potentially suffer investment losses because they are unaware of insiders’ activities. Using archival data from the 300 largest Australian firms between 2007 and 2011, the results show that risk factors such as insider age and tenure and wealth effects in the form of insider shareholdings affect the likelihood of (...)
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  • The Bright and Dark Sides of Religiosity Among University Students: Do Gender, College Major, and Income Matter? [REVIEW]Yuh-Jia Chen & Thomas Li-Ping Tang - 2013 - Journal of Business Ethics 115 (3):531-553.
    We develop a theoretical model involving religiosity [intrinsic (I), extrinsic-social (E s), and extrinsic-personal (E p), Time 1], Machiavellianism (Time 2), and propensity to engage in unethical behavior (Time 2) to investigate direct and indirect paths. We collected two-wave panel data from 359 students who had some work experiences. For the whole sample, intrinsic religiosity (I) indirectly curbed unethical intentions through the absence of Machiavellianism, the bright side of religiosity. Both extrinsic-social (E s) and extrinsic-personal (E p) directly, while extrinsic-social (...)
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  • Organizational dependence and the likelihood of complying with organizational pressures to behave unethically.Judy Wahn - 1993 - Journal of Business Ethics 12 (3):245 - 251.
    This paper reports the results of a survey completed by 565 human resource professionals in the Canadian provinces of Alberta and Saskatchewan. The major result suggests that individuals who are more dependent on their employing organizations are more likely to comply with organizational pressures to behave unethically. Factor analysis of our dependent measure of ethical organizational behavior suggested that two distinct constructs were being tapped; furthermore, different variables were found to predict each. The potential for conceptualizing unethical organizational behavior as (...)
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  • Empiricism in business ethics: Suggested research directions. [REVIEW]Diana C. Robertson - 1993 - Journal of Business Ethics 12 (8):585 - 599.
    This paper considers future directions of empirical research in business ethics and presents a series of recommendations. Greater emphasis should be placed on the normative basis of empirical studies, behavior (rather than attitudes) should be established as the key dependent variable, theoretical models of ethical decision making should be tested, and empirical studies need to focus on theory-building. Extensions of methodology and the unit of analysis are proposed together with recommendations concerning the need for replication and validity, and building links (...)
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  • The Gender Effects of Audit Partners on Audit Outcomes: Evidence of Rule 3211 Adoption.Jie Hao, Viet Pham & Meng Guo - 2022 - Journal of Business Ethics 177 (2):275-304.
    This paper investigates whether the impact of PCAOB Rule 3211 on the quality and cost of audit services differs between female and male audit partners. We find that the improvement of audit quality is more pronounced for female audit partners than male partners after Rule 3211 adoption. Female audit partners are also associated with higher increases in fees and report lags than male counterparts after the adoption of Rule 3211. Further, we find that the presence of female CFOs attenuate the (...)
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  • How Does Ethical Leadership Trickle Down? Test of an Integrative Dual-Process Model.Zhen Wang, Haoying Xu & Yukun Liu - 2018 - Journal of Business Ethics 153 (3):691-705.
    Although the trickle-down effect of ethical leadership has been documented in the literature, its underlying mechanism still remains largely unclear. To address this gap, we develop a cross-level dual-process model to explain how the effect occurs. Drawing on social learning theory, we hypothesize that the ethical leadership of high-level managers could cascade to middle-level supervisors via its impact on middle-level supervisors’ two ethical expectations. Using a sample of 69 middle-level supervisors and 381 subordinates across 69 sub-branches from a large banking (...)
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  • Cultural Crossvergence and Social Desirability Bias: Ethical Evaluations by Chinese and Canadian Business Students.Paul Dunn & Anamitra Shome - 2009 - Journal of Business Ethics 85 (4):527-543.
    The purpose of this study is to determine whether there are cross-cultural differences between Chinese and Canadian business students with respect to their assessment of the ethicality of various business behaviors. Using a sample of 147 business students, the results indicate cultural crossvergence; the Chinese (72 students) and Canadians (75 students) exhibit different ethical attitudes toward questionable business practices at the individual level but not at the corporate level. A social desirability bias (a tendency to deny socially unacceptable actions and (...)
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  • The Great Gatsby as a business ethics inquiry.Tony McAdams - 1993 - Journal of Business Ethics 12 (8):653-660.
    The author argues for the use of F. Scott Fitzgerald's novel,The Great Gatsby, as a text for studying business ethics. The author presents a documented analysis of the major ethics themes in the book including, for example, moral growth, Gatsby's life of illusion, the withering of the American Dream, and the parallels between the 1920s and the 1980s. Fitzgerald's fiction analysis is then tied to the '90s via current social science and philosophical evidence addressing Fitzgerald's 1920s concerns. Data examining the (...)
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  • Exploring the Security of Information Sharing on Social Networking Sites: The Role of Perceived Control of Information.Nick Hajli & Xiaolin Lin - 2016 - Journal of Business Ethics 133 (1):111-123.
    Social networking sites have challenged ethical issues about users’ information security and privacy. SNS users are concerned about their privacy and need to control the information they share and its use. This paper examines the security of SNS by taking a look at the influence of users’ perceived control of information over their information-sharing behaviors. Employing an empirical study, this paper demonstrates the importance of perceived control in SNS users’ information-sharing behaviors. Specifically, perceived control has been found to be negatively (...)
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  • The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases.Jose-Manuel Prado-Lorenzo & Isabel-Maria Garcia-Sanchez - 2010 - Journal of Business Ethics 97 (3):391 - 424.
    In today's world, the corporate image of the largest companies is closely linked to their performance in the field of corporate social responsibility and the disclosure of information on that topic, specifically, on climate change. Since the Board of Directors is the body responsible for this process, the aim of this article is to show the role that companies' Boards of Directors play in the accountability process vis-à-vis stakeholders in relation to one specific aspect which has enormous significance in environmental (...)
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  • Ethical judgments on selected accounting issues: An empirical study. [REVIEW]Keith G. Stanga & Richard A. Turpen - 1991 - Journal of Business Ethics 10 (10):739 - 747.
    This study investigates the judgments made by accounting majors when confronted with selected ethical dilemmas that pertain to accounting practice. Drawing upon literature in philosophy and moral psychology, it then examines these judgments for potential gender differences. Five case studies, each involving a specific ethical dilemma that a practicing accountant might face, were administered to 151 acounting majors (males = 67; females = 84), in four sections of intermediate accounting II at a large, state university. The results suggest that although (...)
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  • The effects of gender and setting on accountants' ethically sensitive decisions.Robin R. Radtke - 2000 - Journal of Business Ethics 24 (4):299 - 312.
    This paper investigates whether gender affects ethically sensitive decisions of a personal or business nature. Data from 51 practicing accountants from both public accounting and private industry suggest that while differences exist between female and male accountants in responses to specific situations, overall responses are quite similar. Statistically significant differences were found for only five of the sixteen ethically sensitive situations. Further, when personal and business situations of a similar nature were paired together, two of the eight differences between personal (...)
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