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  1. The Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals.Bahram Soltani - 2014 - Journal of Business Ethics 120 (2):251-274.
    This paper presents a comparative analysis of three American and three European corporate failures. The first part of the analysis is based on a theoretical framework including six areas of ethical climate; tone at the top; bubble economy and market pressure; fraudulent financial reporting; accountability, control, auditing, and governance; and management compensation. The second and third parts consider the analysis of these cases from fraud perspective and in terms of firm-specific characteristics and environmental context. The research analyses shed light on (...)
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  • The impact of happy and sad affective states on biases in ethical decision making.Nicolette A. Rainone, Logan L. Watts, Tyler J. Mulhearn, Tristan J. McIntosh & Kelsey E. Medeiros - 2021 - Ethics and Behavior 31 (4):284-300.
    ABSTRACT Researchers have increasingly acknowledged that affect plays a role in ethical decision making. However, the impact that specific affective states may have on the expression of decision biases in the context of ethical dilemmas has received limited empirical attention. To address this, the present effort examined the impact of happy and sad affective states on biases in ethical decision making. In an online experiment, undergraduate students read short stories that either induced happy, sad, or relaxed affective states, followed by (...)
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  • The human experience of ethics: a review of a decade of qualitative ethical decision‐making research. [REVIEW]Kevin Lehnert, Jana Craft, Nitish Singh & Yung‐Hwal Park - 2016 - Business Ethics: A European Review 25 (4):498-537.
    Qualitative studies are an important component of business ethics research. This large amount of research covers a wide array of factors and influences on ethical decision making published between 2004 and 2014. Following the methodology of past critical reviews, this work provides a synopsis of the diverse array of qualitative studies in ethical decision making within the business ethics literature. We highlight the distinct and investigative nature of qualitative research, synthesize and summarize findings, and suggest opportunities for future research. We (...)
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  • The Sales Profession as a Subculture: Implications for Ethical Decision Making.Victoria Bush, Alan J. Bush, Jared Oakley & John E. Cicala - 2017 - Journal of Business Ethics 142 (3):549-565.
    Salespeople have long been considered unique employees. They tend to work apart from each other and experience little daily contact with supervisors and other organizational employees. Additionally, salespeople interact with customers in an increasingly complex and multifunctional environment. This provides numerous opportunities for unethical behavior which has been chronicled in the popular press as well as academic research. Much of the research in sales ethics has relied on conceptual foundations which focus on individual and organizational influencers on ethical decision making. (...)
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  • CEO Accountability for Corporate Fraud: Evidence from the Split Share Structure Reform in China.Jiandong Chen, Douglas Cumming, Wenxuan Hou & Edward Lee - 2016 - Journal of Business Ethics 138 (4):787-806.
    We use institutional-related theories and a unique natural experiment that enables an exogenous test of the influence of controlling shareholders on managerial accountability to corporate fraud. In China, prior to the Split Share Structure Reform, state shareholders held restricted shares that could not be traded. This restriction mitigated state-owned enterprise controlling shareholders’ incentives to monitor managers. The data examined show the SSSR strengthens incentives of state-owned enterprise controlling shareholders to replace fraudulent management. Our findings support the view that economic incentives (...)
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  • The Role of Power in Financial Statement Fraud Schemes.Chad Albrecht, Daniel Holland, Ricardo Malagueño, Simon Dolan & Shay Tzafrir - 2015 - Journal of Business Ethics 131 (4):803-813.
    In this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in financial statement fraud schemes. The case reveals that perpetrators often use power to recruit others to participate in fraudulent acts. To illustrate how power is used, we propose a model, based upon the classical French and Raven taxonomy of power, that explains how one individual influences another individual to participate in financial statement fraud. We also provide propositions (...)
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