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  1. The Shadow of Peer Death Among Rank-and-File Employees: Evidence from Audit Office.Xingqiang Du, Lirong Shentu & Yuhui Xie - forthcoming - Journal of Business Ethics:1-29.
    Using a unique dataset of deceased certified public accountants (CPAs) in China, we document that auditors who have experienced the death of a peer CPA from the same office are less likely to issue modified audit opinions, indicating impaired audit quality. Accordingly, we argue that heightened death awareness and corporate social responsibility (CSR) awareness, triggered by the death of a work peer, lead to death anxiety, intrinsic-value pursuit, and reduced commitment to the employer, thereby hindering both work ability and work (...)
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  • Ethics of Care and Employees: The Impact of Female Board Representation and Top Management Leadership on Human Capital Development Policies.Conor Callahan, Arjun Mitra & Steve Sauerwald - 2024 - Journal of Business Ethics 195 (3):615-629.
    While scholarly research on the relationship between female board representation and strategic decision-making has gained momentum, employee policy outcomes have remained relatively understudied. Integrating theory from the ethics of care perspective with research on the glass ceiling and workplace voice, we seek to understand the circumstances under which female directors influence policy changes for firm employees. We argue that firms with increasing female board representation are more likely to enact human capital development policies benefiting firm employees. However, this positive relationship (...)
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  • Machine Learning for Predicting Corporate Violations: How Do CEO Characteristics Matter?Ruijie Sun, Feng Liu, Yinan Li, Rongping Wang & Jing Luo - 2024 - Journal of Business Ethics 195 (1):151-166.
    Based on upper echelon theory, we employ machine learning to explore how CEO characteristics influence corporate violations using a large-scale dataset of listed firms in China for the period 2010–2020. Comparing ten machine learning methods, we find that eXtreme Gradient Boosting (XGBoost) outperforms the other models in predicting corporate violations. An interpretable model combining XGBoost and SHapley Additive exPlanations (SHAP) indicates that CEO characteristics play a central role in predicting corporate violations. Tenure has the strongest predictive power and is negatively (...)
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  • Top Managers’ Rice Culture and Corporate Social Responsibility Performance.Yonggen Luo, Dongmin Kong & Huijie Cui - 2024 - Journal of Business Ethics 194 (3):655-678.
    Ecological psychology regards culture as a response to the demands of the environment. As rice farming in history has significantly influenced the formation of human cultural consciousness, we investigate how the rice culture of a chairperson’s birthplace affects a firm’s CSR activities. Our main finding reveals a positive and significant correlation between a chairperson’s rice culture and CSR activities. Further analysis demonstrates that this positive relationship is particularly pronounced in private firms and family firms. We also examine the incremental effect (...)
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  • Collectivist Culture and Corporate Tax Avoidance: Evidence from China.Huijie Cui, Shiqiang Chen, Dongmin Kong & Yonggen Luo - forthcoming - Journal of Business Ethics:1-27.
    Ecological theory always treats culture as a response to the demands of the environment. Farming, in the history of the world, has significantly influenced the formation of human culture. This paper examines the relationship between managers’ rice culture and corporate tax avoidance. The main finding shows managers from collectivist rice planting areas are less likely to engage in tax avoidance activities. This link is more pronounced in firms with better governance and greater gender diversification and in firms where managers have (...)
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  • Local Tournament Incentives and Corporate Social Responsibility.Yiqing Tan - 2024 - Journal of Business Ethics 194 (1):211-228.
    The objective of this research is to examine whether and how enterprises adjust their corporate social responsibility (CSR) activities in response to top executives’ local tournament incentives. The findings provide evidence to support the claim that local compensation gaps encourage top executives to reduce their CSR performance; furthermore, they indicate that this reduction is accomplished mainly through the CSR categories of diversity, community, the environment and product. The enforceability of noncompete agreements (NCAs) is examined, and the negative relationship between local (...)
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  • Can Green Needs Always Promote Green Innovation? Moral Licensing in Corporate Environmental Responsibility.Heng Zhang & Binglin Gong - forthcoming - Journal of Business Ethics:1-23.
    Recent research indicates that environmentally responsible stakeholders’ green needs and practices effectively enhance substantive or symbolic corporate environmental responsibility. However, few studies have noted the potential for these green needs and practices to backfire. We integrate moral licensing theory and upper echelons theory to develop a theoretical framework. This framework can predict the differential effects of stakeholders’ green needs on corporate green innovation, contingent on the moral credits that these needs confer upon executives. The evidence comes from the practice of (...)
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  • Standing Up or Standing By: Abnormally Hot Temperatures and Corporate Environmental Engagement.Jiaxin Wang, Jingyi Zhuang, Chao Yan & Kam C. Chan - 2025 - Journal of Business Ethics 196 (1):93-127.
    This study investigates how abnormally hot temperatures affect firms’ environmental behaviors in China. We find that firms exposed to abnormally hot temperatures participate in more environmental engagement. We also find that this improvement effect is driven mainly by environmental concerns, including public concerns, CEOs, and governments. Our results remain intact after an array of robustness tests. Further analysis shows that the effect of abnormally hot temperatures on corporate environmental engagement is more pronounced in SOEs, heavily polluting firms, and firms located (...)
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  • Cultivating CSR: The Artistic Influence of Top Executives on Corporate Responsibility.Jinli Xiao, Weijuan Liang, Yue Pan & Gary Gang Tian - forthcoming - Journal of Business Ethics:1-23.
    This study examines the impact of top executives’ art exposure on corporate social responsibility (CSR) through the lens of altruistic motivations. Utilizing data on artistic elements from China’s national intangible cultural heritage (ICH), we find a significant positive relationship between board chairs’ art exposure and CSR performance, particularly when the arts are influential and popular. The effect is more pronounced among female, older, and local board chairs, and in firms with a CSR committee, greater board− CEO cultural proximity, lower corporate (...)
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