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  1. Sharing Sustainability: How Values and Ethics Matter in Consumers’ Adoption of Public Bicycle-Sharing Scheme.Juelin Yin, Lixian Qian & Anusorn Singhapakdi - 2018 - Journal of Business Ethics 149 (2):313-332.
    This study investigates the antecedents and mechanisms of consumers’ adoption of a public bicycle-sharing scheme as a form of shared sustainable consumption. Drawing on marketing ethics and sustainability literature, it argues that cultural and consumption values drive or deter the adoption of PBSS through the mediating mechanism of ethical evaluation. This study tests its hypotheses using a sample of 755 consumers from one of the largest PBSS programs in China. The results confirm the significance of collectivism, man–nature orientation, materialism, and (...)
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  • Institutional Drivers for Corporate Social Responsibility in an Emerging Economy: A Mixed-Method Study of Chinese Business Executives.Juelin Yin - 2017 - Business and Society 56 (5):672-704.
    This study develops an internal–external institutional framework that explains why firms act in socially responsible ways in the emerging country context of China. Utilizing a mixed method of in-depth interviews and a survey study of 225 Chinese firms, the author found that internal institutional factors, including ethical corporate culture and top management commitment, and external institutional factors, including globalization pressure, political embeddedness, and normative social pressure, will affect the likelihood of firms to act in socially responsible ways. In particular, implicit (...)
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  • Framing-effects approach: A theoretical and methodological critique.Bertram Scheufele - 2004 - Communications 29 (4):401-428.
    The article deals with research on framing effects. First, I will start with classifying different approaches on framing. Subsequently, I will provide a definition of the concepts of frame, schema and framing, expand on framing research conducted so far – both theoretically and operationally. Having this equipment at hand, I will initiate a discussion on studies of framing-effects in terms of theory, methods and empirical results. This discussion leads to the conclusion that studies on framing effects are insufficiently concerned with (...)
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  • Does the Dark Triad of Personality Predict Corrupt Intention? The Mediating Role of Belief in Good Luck.Huanhuan Zhao, Heyun Zhang & Yan Xu - 2016 - Frontiers in Psychology 7.
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  • Children's and adolescents' snacking: interplay between the individual and the school class.Helge Giese, Diana Tãut, Hanna Ollila, Adriana S. Baban, Pilvikki Absetz, Harald T. Schupp & Britta Renner - 2015 - Frontiers in Psychology 6.
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  • Unethical and Fraudulent Financial Reporting: Applying the Theory of Planned Behavior.Tina D. Carpenter & Jane L. Reimers - 2005 - Journal of Business Ethics 60 (2):115-129.
    This research applies the theory of planned behavior to corporate managers’ decision making as it relates to fraudulent financial reporting. Specifically, we conducted two studies to examine the effects of attitude, subjective norm and perceived control on managers’ decisions to violate generally accepted accounting principles (GAAP) in order to meet an earnings target and receive an annual bonus. The results suggest that the theory of planned behavior predicts whether managers’ decisions are ethical or unethical. These findings are relevant to corporate (...)
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  • Does Viral Communication Context Increase the Harmfulness of Controversial Taboo Advertising?Ouidade Sabri - 2017 - Journal of Business Ethics 141 (2):235-247.
    Controversial taboo appeals as an executional cue in viral advertising have commonly been used by advertisers. In this context, the study investigates the role of medium context on the effectiveness of controversial taboo ads. By implementing a tightly controlled experiment which deals with controversial taboo ads embedded in a press article and in a viral context, the study finds that the viral medium context does not lead to a more positive attitude toward the embedded brand or to more positive purchase (...)
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  • A meta-analysis of the facilitation of arm flexion and extension movements as a function of stimulus valence.Simon M. Laham, Yoshihisa Kashima, Jennifer Dix & Melissa Wheeler - 2015 - Cognition and Emotion 29 (6):1069-1090.
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  • Farming systems research and spirituality : an analysis of the foundations of professionalism in developing sustainable farming systems.A. M. Eijk - unknown
    The practicability of the comprehensive FSR concept is problematic. Contemporary FSR must be positioned at the point of overlap between the positivist and constructivist paradigms, which are both grounded in a continual identification with the rational-empirical consciousness, in thinking -being.Spirituality, defined as the process in which one systematically trains the receptivity to gain regular access to transcendental consciousness, emphasizes the experience of just being, of consciousness-as-such. It is an experiential spirituality, which is not based on dogmas, but on do-it-yourself techniques (...)
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  • Intentions in the Light of Goals.Cristiano Castelfranchi - 2014 - Topoi 33 (1):103-116.
    This paper presents a systematic analysis of the various steps of goal-processing and intention creation, as the final outcome of goal-driven action generation. Intention theory has to be founded on goal theory: intentions require means-end reasoning and planning, conflict resolution, coherence. The process of intention formation and intentional action execution is strictly based on specific sets of beliefs (predictions, evaluations, calculation of costs, responsibility beliefs, competence, etc.). The origin of an intention is not necessarily a “desire” (which is just a (...)
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  • Models of an individual decision-making process related to ethical issues in business: the risk of framing effects.Virginija Kliukinskaite Vigil - 2009 - International Journal of Business Governance and Ethics 4 (3):264.
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  • The Williams Scale of Attitude toward Paganism: Development and Application among British Pagans.Emyr Williams, Ursula Billington & Leslie J. Francis - 2010 - Archive for the Psychology of Religion 32 (2):179-194.
    This article builds on the tradition of attitudinal measures of religiosity established by Leslie Francis and colleagues with the Francis Scale of Attitude toward Christianity by introducing a new measure to assess the attitudinal disposition of Pagans. A battery of items was completed by 75 members of a Pagan Summer Camp. These items were reduced to produce a 21-item scale that measured aspects of Paganism concerned with: the God/Goddess, worshipping, prayer, and coven. The scale recorded an alpha coefficient of 0.93. (...)
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  • Ethical Climate, Social Responsibility, and Earnings Management.William E. Shafer - 2015 - Journal of Business Ethics 126 (1):43-60.
    This study proposes and tests a model of the relations among corporate accountants’ perceptions of the ethical climate in their organization, the perceived importance of corporate ethics and social responsibility, and earnings management decisions. Based on a field survey of professional accountants employed by private industry in Hong Kong, we found that perceptions of the organizational ethical climate were significantly associated with belief in the importance of corporate ethics and responsibility. Belief in the importance of ethics and social responsibility was (...)
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  • Religiosity, CSR Attitudes, and CSR Behavior: An Empirical Study of Executives’ Religiosity and CSR.Corrie Mazereeuw-van der Duijn Schouten, Johan Graafland & Muel Kaptein - 2014 - Journal of Business Ethics 123 (3):437-459.
    In this paper, we examine the relationship between Christian religiosity, attitudes towards corporate social responsibility, and CSR behavior of executives. We distinguish four types of CSR attitudes and five types of CSR behavior. Based on empirical research conducted among 473 Dutch executives, we find that CSR attitudes mediate the influence of religiosity on CSR behavior. Intrinsic religiosity positively affects the ethical CSR attitude and negatively affects the financial CSR attitude, whereas extrinsic religiosity stimulates the philanthropic CSR attitude. Financial, ethical, and (...)
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  • The Influence of Nurses' Attitudes, Subjective Norms and Perceived Behavioral Control on Maintaining Patients' Privacy in a Hospital Setting.Nili Tabak & Meirave Ozon - 2004 - Nursing Ethics 11 (4):366-377.
    The research reported in this article examined the influence of nurses’ attitudes, subjective norms and perceived behavioral control on maintaining patients’ privacy during hospitalization. The data were gathered from 109 nurses in six internal medicine wards at an Israeli hospital. The research was based on the theories of reasoned action and planned behavior. A positive and significant correlation was shown between nurses’ attitude to promoting and maintaining patient privacy and their planned behavior, while perceived behavioral control was the best variable (...)
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  • Guess who’s (not) coming to class: student attitudes as indicators of attendance.Steven E. Gump - 2006 - Educational Studies 32 (1):39-46.
    A survey of 172 undergraduates, carried out during the fall 2002 and spring 2003 semesters at a large research university in the Midwestern United States, found, as expected, a statistically significant positive relationship between the importance students attributed to attendance and the rates at which they subsequently attended class. Data are analysed by students’ gender and levels in school; and attendance rates of students who did not complete the optional survey question on attitudes are compared with attendance rates of students (...)
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  • Willingness to engage in casual sex.Michele K. Surbey & Colette D. Conohan - 2000 - Human Nature 11 (4):367-386.
    Sexually dimorphic mate selection strategies were examined in 200 university students reporting their willingness to engage in casual sexual encounters with hypothetical individuals of the opposite sex. Using a questionnaire format, the possibility of forming a long-term relationship was manipulated, while risk of disease, pregnancy, and detection was eliminated across all conditions. In addition, potential partners varied in level of attractiveness, and in personality and behavioral characteristics. As expected, men reported a greater anticipated willingness to engage in sexual intercourse across (...)
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  • Building Trust Between Consumers and Corporations: The Role of Consumer Perceptions of Transparency and Social Responsibility. [REVIEW]Jiyun Kang & Gwendolyn Hustvedt - 2014 - Journal of Business Ethics 125 (2):1-13.
    Developing trust in a company is a significant part of building the company-consumer relationship. Previous studies have sought to identify the positive consequences of trust such as loyalty and repurchase, but the question of what builds trust remains largely unanswered. To answer the question, we developed a model that depicts the relationships among transparency, social responsibility, trust, attitude, word-of-mouth (WOM) intention, and purchase intention. An online survey was conducted with a US nationwide sample of 303 consumers, and the data were (...)
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  • The Role of Four Universal Moral Competencies in Ethical Decision-Making.Rafael Morales-Sánchez & Carmen Cabello-Medina - 2013 - Journal of Business Ethics 116 (4):717-734.
    Current frameworks on ethical decision-making process have some limitations. This paper argues that the consideration of moral competencies, understood as moral virtues in the workplace, can enhance our understanding of why moral character contributes to ethical decision-making. After discussing the universal nature of four moral competencies (prudence, justice, fortitude and temperance), we analyse their influence on the various stages of the ethical decision-making process. We conclude by considering the managerial implications of our findings and proposing further research.
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  • Unauthorized copying of software: an empirical study of reasons for and against.Mikko T. Siponen & Tero Vartiainen - 2007 - Acm Sigcas Computers and Society 37 (1):30-43.
    Computer users copy computer software - this is well-known. However, less well-known are the reasons why some computer users choose to make unauthorized copies of computer software. Furthermore, the relationship linking the theory and the practice is unknown, i.e., how the attitudes of ordinary end-users correspond with the theoretical views of computer ethics scholars. In order to fill this gap in the literature, we investigated the moral attitudes of 249 Finnish computing students towards the unauthorized copying of computer software, and (...)
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  • Theory of Planned Behavior and Ethics Theory in Digital Piracy: An Integrated Model. [REVIEW]Cheolho Yoon - 2011 - Journal of Business Ethics 100 (3):405 - 417.
    Since digital piracy has posed a significant threat to the development of the software industry and the growth of the digital media industry, it has, for the last decade, held considerable interest for researchers and practitioners. This article will propose an integrated model that combines the theory of planned behavior (TPB) and ethics theory, the two theories that are most often used in digital piracy studies. Data were obtained from university students in China, and the model was examined using the (...)
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  • The Roles of Credibility and Social Consciousness in the Corporate Philanthropy-Consumer Behavior Relationship.Matthew Walker & Aubrey Kent - 2013 - Journal of Business Ethics 116 (2):341-353.
    The attention paid to the influence of organizational philanthropy on consumer responses has precipitated a shift in the role this practice plays in organizational dynamics—with philanthropy becoming an increasingly strategic marketing tool. The authors develop and test a model predicting that: (1) perceived organizational credibility will mediate the relationship between awareness of philanthropy and the outcomes of advocacy and financial sacrifice; (2) consumer social consciousness will moderate the relationship between awareness of philanthropy and firm credibility, and between credibility and the (...)
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  • The Moral Intensity of Privacy: An Empirical Study of Webmasters' Attitudes. [REVIEW]Thomas R. Shaw - 2003 - Journal of Business Ethics 46 (4):301 - 318.
    Webmasters are a key moral agent in the issue of privacy. This study attempts to understand the factors underlying their attitudes about privacy based on the theory of moral intensity. Webmasters of high-traffic sites were invited via email to participate in a web-based survey. The results support the application of moral intensity to the domain of privacy and the population of webmasters - both outcomes and social norms have statistically significant main effects on attitudes. The results also suggest a reconfiguration (...)
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  • A Cross-National Investigation on How Ethical Consumers Build Loyalty Toward Fair Trade Brands.Gwang-Suk Kim, Grace Y. Lee & Kiwan Park - 2010 - Journal of Business Ethics 96 (4):589 - 611.
    Although Fair Trade has recently experienced rapid growth around the world, there is lack of consumer research that investigates what determines consumers' loyalty toward Fair Trade brands. In this research, we investigate how ethical consumption values (ECV) and two mediating variables, Fair Trade product beliefs (FTPB) and Fair Trade corporate evaluation, (FTCE) determine Fair Trade brand loyalty (FTBL). On the basis of two empirical studies that use samples from the U.S. and Korea, we provide evidence demonstrating that the manner in (...)
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  • Peer reporting of unethical behavior: The influence of justice evaluations and social context factors. [REVIEW]Bart Victor, Linda Klebe Trevino & Debra L. Shapiro - 1993 - Journal of Business Ethics 12 (4):253 - 263.
    This field survey in a fast food restaurant setting tested the hypothesized influences of two social context variables (role responsibility and interests of group members) and justice evaluations (distributive, procedural, and retributive) on respondents' inclination to report theft and their theft reporting behavior. The results provided mixed support for the hypotheses. Inclination to report a peer for theft was associated with role responsibility, the interests of group members, and procedural justice perceptions. Actual reporting behavior was associated with the inclination to (...)
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  • Executive attitudes, organizational size and ethical issues: Perspectives on a service industry. [REVIEW]Paul R. Murphy, Jonathan E. Smith & James M. Daley - 1992 - Journal of Business Ethics 11 (1):11 - 19.
    Responding to Randall and Gibson''s (1990) call for more rigorous methodologies in empirically-based ethics research, this paper develops propositions — based on both previous ethics research as well as the larger organizational behavior literature — examining the impact of attitudes, leadership, presence/absence of ethical codes and organizational size on corporate ethical behavior. The results, which come from a mail survey of 149 companies in a major U.S. service industry, indicate that attitudes and organizational size are the best predictors of ethical (...)
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  • (1 other version)The influence of role conflict and self-interest on lying in organizations.Steven L. Grover & Chun Hui - 1994 - Journal of Business Ethics 13 (4):295-303.
    The self-interest paradigm predicts that unethical behavior occurs when such behavior benefits the actor. A recent model of lying behavior, however, predicts that lying behavior results from an individual''s inability to meet conflicting role demands. The need to reconcile the self-interest and role conflict theories prompted the present study, which orthogonally manipulated the benefit from lying and the conflicting role demands. A model integrating the two theories predicts the results, which showed that both elements — self benefit and role conflict (...)
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  • Development and evaluation of psychoeducational resources for adult carers to emotionally support young people impacted by wars: A community case study.Giada Vicentini, Roberto Burro, Emmanuela Rocca, Cristina Lonardi, Rob Hall & Daniela Raccanello - 2022 - Frontiers in Psychology 13.
    Wars and armed conflicts have a devastating impact at the economic, social, and individual level. Millions of children and adolescents are forced to bear their disastrous consequences, also in terms of mental health. Their effects are even more complicated when intertwined with those of other disasters such as the current COVID-19 pandemic. To help them face such adverse events, lay adults can be supported by psychoeducational interventions involving simple tools to assist children and adolescents emotionally. Hence, we planned and implemented (...)
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  • The influence of environmental cognition on green consumption behavior.Chi Xie, Ru Wang & Xiaoxiao Gong - 2022 - Frontiers in Psychology 13.
    With rising consumption and environmental problems, there is an increasing need for green consumption. From a micro perspective, the influence of environmental cognition on consumers’ green consumption behaviors and the related mechanisms are examined through multilayer linear analysis and 2010 China General Social Survey microdata with the theory of planned behavior as the model framework. The study shows that environmental cognition positively influences attitudes toward green consumption, green consumption subjective norms, and green consumption perceived behavioral control, which leads to increased (...)
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  • Environmentally Responsible Values, Attitudes and Behaviours of Indian Consumers.Rajarshi Majumder, Daria Plotkina & Landisoa Rabeson - 2023 - Environmental Values 32 (4):433-468.
    This study explored the relationship between egoistic, altruistic and biospheric values and pro-environmental attitudes, as well as their impact on the pro-environmental behaviours of Indian consumers. India is currently facing the burgeoning challenge of a rapidly increasing urban population, which is leading to waste segregation issues in households and the need for sustainable green products due to rising awareness among consumers. The goal of this research was to understand the effect of Indian consumers’ values and pro-environmental attitudes on the following (...)
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  • The Impact of Public Opinion Pressure on Construction Company Green Innovations: The Mediating Effect of Leaders' Environmental Intention and the Moderating Effect of Environmental Regulation.Bo Wang, Shan Han, Yibin Ao, Fangwei Liao, Tong Wang & Yunfeng Chen - 2022 - Frontiers in Psychology 13.
    Media has paid more attention recently on environmental issues caused by construction companies which imposes public opinion pressure on construction companies and could potentially impact their decision-making processes for green innovations. However, research on the relationship between public opinions pressure and construction company green innovation behavior is still limited. To understand how such public opinions pressure can impact construction companies' green transition and formulate advice accordingly, it is necessary to use empirical data to find the correlations. Therefore, this research has (...)
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  • True Consumer Autonomy: A Formalization and Implications.Michael R. Hyman, Alena Kostyk & David Trafimow - 2022 - Journal of Business Ethics 183 (3):841-863.
    Consumer autonomy is a fundamental topic for marketing ethics scholars. Nonetheless, autonomy’s philosophical treatment may have compromised its conceptual clarity. After reviewing the relevant ethics literature on consumer autonomy, the benefits of formally defining consumer autonomy are illustrated, and a novel formalization is adapted from potential performance theory mathematics. The goal is to transfigure a hitherto amorphous topic via a mathematical formalization that defines true autonomy, actual autonomy, reliability of wills, and reliability of product choice. The crucial and surprising result: (...)
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  • What Influences Consumers’ Intention to Purchase Innovative Products: Evidence From China.Jie Li, Fan Guo, Jialin Xu & Zucheng Yu - 2022 - Frontiers in Psychology 13.
    Drawing on the theory of planned behavior, we investigate the legitimacy of platform governance and whether consumers with greater ranges of risk propensity are more likely to purchase innovative products. This study develops a moderated mediation model involving risk propensity, cognitive legitimacy, purchase intention and perceived benefit. To examine our hypotheses, we conducted a survey of 315 consumers from Shanghai, China. The results reveal that risk propensity is positively related to consumers’ purchase intentions, in which cognitive legitimacy plays a mediating (...)
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  • Impact of Home-Based Learning Experience During COVID-19 on Future Intentions to Study Online: A Chinese University Perspective.Liang Zhao, Yibin Ao, Yan Wang & Tong Wang - 2022 - Frontiers in Psychology 13.
    As coronavirus disease 2019 swept the world in early 2020, all the Chinese universities and colleges adopted online learning to fulfill the directive saying “classes suspended but learning continues.” Understanding the impact of this large-scale online learning experience on the future online learning intention of Chinese university students can help design better blended-learning activities. This study applies flow experience and theory of planned behavior to construct a theoretical framework for assumption making and the assumptions made are validated by data gained (...)
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  • Can Christian Worship Influence Attitudes and Behavior Toward Animals?Jennifer E. Brown - 2019 - Journal of Animal Ethics 9 (1):47-65.
    Both the Scriptures and the traditions of the Christian faith can be seen to promote animal welfare and, paradoxically, also to promote the idea of nonhuman animals existing only for human use. The result is that Christians can have mixed attitudes toward animals, and comparatively few Christians actively work toward improving animal welfare. It is possible that the behavior and activities of individual Christians reflect those values most strongly and frequently expressed in Christian liturgy and worship, which may be more (...)
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  • More Than a Feeling—Interrelation of Trust Layers in Human-Robot Interaction and the Role of User Dispositions and State Anxiety.Linda Miller, Johannes Kraus, Franziska Babel & Martin Baumann - 2021 - Frontiers in Psychology 12:592711.
    With service robots becoming more ubiquitous in social life, interaction design needs to adapt to novice users and the associated uncertainty in the first encounter with this technology in new emerging environments. Trust in robots is an essential psychological prerequisite to achieve safe and convenient cooperation between users and robots. This research focuses on psychological processes in which user dispositions and states affect trust in robots, which in turn is expected to impact the behavior and reactions in the interaction with (...)
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  • Determinants of Electronic Word-of-Mouth on Social Networking Sites About Negative News on CSR.Maria del Mar García-de los Salmones, Angel Herrero & Patricia Martínez - 2020 - Journal of Business Ethics 171 (3):583-597.
    Social network sites are a new communication channel to convey CSR information. They are interactive channels that let users participate, spread content and generate positive and negative electronic word-of-mouth about companies that can dramatically affect their reputation and future business. To identify the factors behind this behaviour, we designed a causal model to explain the intention to both comment on and share a negative corporate social responsibility news posted on Facebook. We included the following as explanatory variables: social consciousness, environmental (...)
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  • Usability Issues of Clinical and Research Applications of Virtual Reality in Older People: A Systematic Review.Cosimo Tuena, Elisa Pedroli, Pietro Davide Trimarchi, Alessia Gallucci, Mattia Chiappini, Karine Goulene, Andrea Gaggioli, Giuseppe Riva, Fabrizia Lattanzio, Fabrizio Giunco & Marco Stramba-Badiale - 2020 - Frontiers in Human Neuroscience 14.
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  • Difference between Leisure and Work Contexts: The Roles of Perceived Enjoyment and Perceived Usefulness in Predicting Mobile Video Calling Use Acceptance.Ronggang Zhou & Caihong Feng - 2017 - Frontiers in Psychology 8.
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  • Habits, Quick and Easy: Perceived Complexity Moderates the Associations of Contextual Stability and Rewards With Behavioral Automaticity.Kiran McCloskey & Blair T. Johnson - 2019 - Frontiers in Psychology 10.
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  • Respect as a Moral Response to Workplace Incivility.Leslie Sekerka & Marianne Marar Yacobian - 2019 - Philosophy of Management 18 (3):249-271.
    With the rise of incivility in organizational settings, coupled with an increase in discriminatory behavior around the world, we explain how these concerns have merged to become a pervasive workplace ethical issue. An ethical-decision making model is presented that is designed to help employees address issues of incivility with a moral response action, using Islamophobia and/or anti-Muslimism as an example. By adopting a proactive moral strength-based approach to embrace and address this issue, we hope to promote respect while also mitigating (...)
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  • Changing behavior by memory aids: A social psychological model of prospective memory and habit development tested with dynamic field data.Robert Tobias - 2009 - Psychological Review 116 (2):408-438.
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  • Interdependent sampling and social influence.Jerker Denrell & Gaël Le Mens - 2007 - Psychological Review 114 (2):398-422.
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  • An Attitude Strength and Self-Perception Framework Regarding the Bi-directional Relationship of Job Satisfaction with Extra-Role and In-Role Behavior: The Doubly Moderating Role of Work Centrality.Rene Ziegler & Christian Schlett - 2016 - Frontiers in Psychology 7.
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  • Love, Forgiveness, and Trust: Critical Values of the Modern Leader.Cam Caldwell & Rolf D. Dixon - 2010 - Journal of Business Ethics 93 (1):91-101.
    In a world that has become increasingly dependent upon employee ownership, commitment, and initiative, organizations need leaders who can inspire their␣employees and motivate them individually. Love, forgiveness, and trust are critical values of today’s organization leaders who are committed to maximizing value for organizations while helping organization members to become their best. We explain the importance of love, forgiveness, and trust in the modern organization and identify 10 commonalities of these virtues.
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  • Effect of Business Education on Women and Men Students’ Attitudes on Corporate Responsibility in Society.Anna-Maija Lämsä, Meri Vehkaperä, Tuomas Puttonen & Hanna-Leena Pesonen - 2008 - Journal of Business Ethics 82 (1):45-58.
    This article describes a survey among Finnish business students to find answers to the following questions: How do business students define a well-run company? What are their attitudes on the responsibilities of business in society? Do the attitudes of women students differ from those of men? What is the influence of business education on these attitudes? Our sample comprised 217 students pursuing a master's degree in business studies at two Finnish universities. The results show that, as a whole, students valued (...)
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  • The Impact of Normative Influence and Locus of Control on Ethical Judgments and Intentions: a Cross-Cultural Comparison.John Cherry - 2006 - Journal of Business Ethics 68 (2):113-132.
    The study extends the Theory of Planned Behavior (TPB) in a cross-cultural setting, incorporating ethical judgments and locus of control in a comparison of Taiwanese and US businesspersons. A self-administered survey of 698 businesspersons from the US and Taiwan examined several hypothesized differences. Results indicate that while Taiwanese respondents have a more favorable attitude toward a requested bribe than US counterparts, and are less likely to view it as an ethical issue, their higher locus externality causes ethical judgments and behavioral (...)
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  • The Applicability of a Contingent Factors Model to Accounting Ethics Research.Jeffrey R. Cohen & Nonna Martinov Bennie - 2006 - Journal of Business Ethics 68 (1):1-18.
    This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting (...)
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  • (2 other versions)Subjective probability assessments of the incidence of unethical behavior: the importance of scenario-respondent fit.Darlene Bay & Alexey Nikitkov - 2011 - Business Ethics: A European Review 20 (1):1-11.
    Largely due to the difficulty of observing behavior, empirical business ethics research relies heavily on the scenario methodology. While not disputing the usefulness of the technique, this paper highlights the importance of a careful assessment of the fit between the context of the situation described in the scenario and the knowledge and experience of the respondents. Based on a study of online auctions, we provide evidence that even respondents who have direct knowledge of the situation portrayed in the scenario may (...)
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  • The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants.Philmore Alleyne, Mohammad Hudaib & Roszaini Haniffa - 2018 - Journal of Business Ethics 147 (3):509-527.
    This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior’s unethical behaviour. Specifically, it investigates to what extent perceived organisational support in audit organisations would moderate Barbadian public accountants’ intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents, and the influence of the antecedents is intensified when the level of POS is high. However, further results indicate that (...)
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