Switch to: References

Add citations

You must login to add citations.
  1. Predicting Accounting Students’ Intentions to Engage in Software and Music Piracy.Philmore Alleyne, Sherlexis Soleyn & Terry Harris - 2015 - Journal of Academic Ethics 13 (4):291-309.
    The purpose of this study is to investigate the salient factors that influence accounting students to engage in software and music piracy. This study uses the theory of reasoned action and the theory of planned behavior, and extends these models to incorporate other variables to predict individuals’ behavioral intentions. Specifically, we hypothesize that attitudes toward the behavior, subjective norms, perceived behavioral control, moral obligation and perceived prosecution risk influence intentions to engage in software and music piracy. Data were obtained from (...)
    Download  
     
    Export citation  
     
    Bookmark   1 citation  
  • It's All in the Game: A 3D Learning Model for Business Ethics.Suzy Jagger, Haytham Siala & Diane Sloan - 2016 - Journal of Business Ethics 137 (2):383-403.
    How can we improve business ethics education for the twenty first century? This study evaluates the effectiveness of a visual case exercise in the form of a 3D immersive game given to undergraduate students at two UK Universities as part of a mandatory business ethics module. We propose that due to evolving learning styles, the immersive nature of interactive games lends itself as a vehicle to make the learning of ethics more ‘concrete’ and ‘personal’ and therefore more engaging. To achieve (...)
    Download  
     
    Export citation  
     
    Bookmark   2 citations  
  • Factors Influencing Ethical Intentions Among Future Accounting Professionals in the Caribbean.Philmore Alleyne, Diana Weekes-Marshall, Stacey Estwick & Robertine Chaderton - 2014 - Journal of Academic Ethics 12 (2):129-144.
    Ethical decision-making is an important function among accountants. This paper sought to determine the factors influencing the ethical intentions of future accounting professionals. Specifically, this study tested the applicability of the theory of reasoned action , theory of planned behavior and the extended model of the theory of planned behavior in predicting accounting students’ intentions to act unethically . Data was collected via a survey questionnaire from 298 accounting students at a Caribbean university. Results revealed that the independent variables significantly (...)
    Download  
     
    Export citation  
     
    Bookmark   3 citations  
  • Purchasing Agents’ Deceptive Behavior: A Randomized Response Technique Study.Talia Rymon - 2001 - Business Ethics Quarterly 11 (3):455-479.
    Abstract:The randomized response technique (RRT) is used to study the deceptive behavior of purchasing agents. We test the proposition that purchasing agents’ perceptions of organizational expectations influence their behavior. Results indicate that perceived pressure to perform and ethical ambiguity on the part of the firm are correlated with purchasing agents’ unethical behavior, in the form of acknowledged deception of suppliers.
    Download  
     
    Export citation  
     
    Bookmark   26 citations  
  • 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 (...)
    Download  
     
    Export citation  
     
    Bookmark   10 citations  
  • Developing a framework for ethicallyquestionable behavior in consumption.Kyoko Fukukawa - 2002 - Journal of Business Ethics 41 (1-2):99 - 119.
    In light of the growing interest in "ethically questionable" consumer behavior, this study explores possible explanations of the occurrence of such behaviour, and subsequently develops a theoretical framework. The study is based upon data collected from 72 U.K. consumers, acquired from a projective approach with scenarios. Taking the theory of planned behavior (TPB) as an initial analytical framework, attitude, social influence, opportunity(as perceived behavioral control in TPB) and perceived unfairnessare identified as the antecedents of ethically questionable behavior (EQB). Social influenceis (...)
    Download  
     
    Export citation  
     
    Bookmark   27 citations  
  • A Review of The Empirical Ethical Decision-Making Literature: 1996–2003. [REVIEW]Michael J. O’Fallon & Kenneth D. Butterfield - 2005 - Journal of Business Ethics 59 (4):375-413.
    This review summarizes and critiques the empirical ethical decision-making literature from 1996–2003. One hundred and seventy-four articles were published in top business journals during this period. Tables are included that summarize the findings by dependent variable – awareness, judgment, intent, and behavior. We compare this review with past reviews in order to draw conclusions regarding trends in the ethical decision-making literature and to surface directions for future research.
    Download  
     
    Export citation  
     
    Bookmark   325 citations  
  • Reporting errors and misstatements: a measurement for the quality of auditors' work.Arezoo Aghaei Chadegani & Zakiah Muhammaddun Mohamed - 2014 - Asian Journal of Business Ethics 3 (1):83-96.
    The definition and measurement of the quality audit work has been the subject of many studies. Since the quality of auditors' work could not be observed directly except in ex post audit failures, prior researches adapted different proxies for measuring it. These proxies include firm size, reputation, auditor tenure, audit fees and other measures. This article reviews empirical studies over the past decades from all over the world in order to assess what researchers have done about measuring the quality of (...)
    Download  
     
    Export citation  
     
    Bookmark  
  • The Roles of Cynicism, CFO Pressure, and Moral Disengagement on FIN 48 Earnings Management.Ashley Nicole West & Gary M. Fleischman - 2022 - Journal of Business Ethics 185 (3):545-562.
    Archival research reports that managers often use the FIN 48 uncertain tax liability accrual to manage earnings. To assess solutions to this problem, we deconstruct the ethical and psychological reasoning that leads to FIN 48 opportunistic behavior. Hence, we employ a survey of seasoned accounting managers to assess the influences of cynicism, two measures of moral disengagement, and pressure from a CFO on the propensity to engage in FIN 48 earnings management. Specifically, we manipulate the influence of the study scenario (...)
    Download  
     
    Export citation  
     
    Bookmark  
  • Are Business Managers “Professionals”?Thomas Donaldson - 2000 - Business Ethics Quarterly 10 (1):83-94.
    This paper examines two issues about professionalism and business that appear at first blush to be entirely separate. The first is the question of who counts as a “professional,” and whether, in particular, business people are “professionals.” The second issue is howacknowledged professionals that regularly interact with business, such as accountants, lawyers, and physicians, can find the moral free space necessary to maintain professional integrity in the face of financial pressures. Conflicts of interest for professionals working incorporations recur with disturbing (...)
    Download  
     
    Export citation  
     
    Bookmark   20 citations  
  • Personal versus professional ethics in confidentiality decisions: an exploratory study in Western Europe.Donald F. Arnold, Richard A. Bernardi, Presha E. Neidermeyer & Josef Schmee - 2005 - Business Ethics: A European Review 14 (3):277-289.
    Download  
     
    Export citation  
     
    Bookmark   2 citations  
  • Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen’s Theory of Planned Behavior.Howard F. Buchan - 2005 - Journal of Business Ethics 61 (2):165-181.
    The purpose of this study is to expand our understanding of the factors that influence ethical behavioral intentions of public accountants. Recent scandals have dominated the news and have caused legislators, regulators and the public to question the role of the accounting profession. Legislative changes have brought about major structural changes in the profession and continued scrutiny will surely lead to further changes. Thus, developing an understanding of the personal and contextual factors that influence ethical decisions is critical. An extension (...)
    Download  
     
    Export citation  
     
    Bookmark   30 citations  
  • Sample survey on sensitive topics: Investigating respondents' understanding and trust in alternative versions of the randomized response technique.Annelies De Schrijver - 2012 - Journal of Research Practice 8 (1):Article - M1.
    In social science research, survey respondents hesitate to answer sensitive questions. This explains why traditional self-report surveys often suffer from high levels of non-response and dishonest answers. To overcome these problems, an adjusted questioning technique is necessary. This article examines one such adjusted questioning technique: the randomized response technique. However, in order to obtain reliable and valid data, respondents need to understand and trust this technique. Respondents' understanding and trust are assessed in two online variants of the randomized response technique: (...)
    Download  
     
    Export citation  
     
    Bookmark