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  1. 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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  • Accountable Selves and Responsibility Within a Global Forum.Victoria Pagan, Kathryn Haynes & Stefanie Reissner - 2023 - Journal of Business Ethics 187 (2):255-270.
    This study examines the accountability of the self among sustainability and humanitarian advocates participating in the World Economic Forum. Drawing from Butler’s (Giving an account of oneself. Fordham University Press, New York, 2005) philosophy, we explore how these individuals narrate their accountability to themselves and others, the contradictions they experience, and how they explain becoming responsible in this context. Our data illustrate the difficulties faced by these individuals in resisting the temptation to condemn themselves for compromising their own values, and/or (...)
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  • Accounting for Animal Welfare: Addressing Epistemic Vices During Live Sheep Export Voyages.Mark Christensen & Geoffrey Lamberton - 2021 - Journal of Business Ethics 180 (1):35-56.
    In this research, we develop a reporting framework based on an ethical account of the Australian live sheep export industry’s current operations. We demonstrate that LSE operates within a legitimacy vacuum constituted by a repeated cycle of events that we characterize as scandal-response-obduracy with a constant factor being animal cruelty on an industrial scale. The lack of legitimacy is facilitated by an obdurate regulatory context, an absence of consumer awareness of industry practices, jurisdictional impediments to enforcement of animal cruelty laws (...)
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