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  1. Can Corporate Ethics Programs Reduce Unethical Behavior? Threat Appraisal or Coping Appraisal.Taslima Jannat, Syed Shah Alam, Yi-Hui Ho, Nor Asiah Omar & Chieh-Yu Lin - 2021 - Journal of Business Ethics 176 (1):37-53.
    While a corporate ethics program is expected to reduce employees’ unethical behavior, understanding the effects of the ethics program elements on reducing the unethical behavior is a crucial issue. This study aims to explore how a corporate ethics program with multiple control elements, including punishment, monitoring, internal reporting, code of ethics, ethics support service and ethics training, influence employees’ threat appraisal process, coping appraisal process and unethical behavior at workplaces. The data to verify proposed research hypotheses were collected by administering (...)
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  • On the nexus between code of business ethics, human resource supply chain management and corporate culture: evidence from MENA countries.Moh'D. Anwer Al-Shboul - forthcoming - Journal of Information, Communication and Ethics in Society.
    Purpose This paper aims to analyze the relationships between human resource supply chain management (HRSCM), corporate culture (CC) and the code of business ethics (CBE) in the MENA region. Design/methodology/approach In this study, the author adopted a quantitative approach through an online Google Form survey for the data-gathering process. All questionnaires were distributed to the manufacturing and service firms that are listed in the Chambers of the Industries of Jordan, Saudi Arabia, Morocco and Egypt in the MENA region using a (...)
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  • Culture and Multiple Firm–Bank Relationships: A Matter of Secrecy and Trust?Fotios Pasiouras, Elie Bouri, David Roubaud & Emilios Galariotis - 2020 - Journal of Business Ethics 174 (1):221-249.
    This study examines the impact of trust and a national culture of secretiveness on the number of bank relationships per firm. We hypothesize that the degree of openness of a firm and trust between economic agents may influence the willingness of the firm to release sensitive information to its lenders, as well as the decision between maintaining single or multiple bank relationships. Using a sample of over 8000 non-financial firms operating in 12 countries from the eurozone we provide evidence that (...)
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  • Contaminated Heart: Does Air Pollution Harm Business Ethics? Evidence from Earnings Manipulation.Charles H. Cho, Zhongwei Huang, Siyi Liu & Daoguang Yang - 2021 - Journal of Business Ethics 177 (1):151-172.
    We investigate whether air pollution harms business ethics from the perspective of earnings manipulation, which exerts a real effect on the economy and social welfare. Using a large sample and a comprehensive air quality index in China, we find that firms located in cities with more severe air pollution exhibit higher levels of discretionary accruals and are more likely to restate their financial statements, consistent with exposure to air pollution leading to more earnings manipulation. We further provide causal evidence using (...)
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