Prior research has investigated the influence of decision maker characteristics on decision choice. This research examines the effect two personality traits of taxpayers, attitude towards risk and ethical standards, on intentional noncompliance. A taxpayer who is more (less) ethical will have lower (greater) intentional noncompliance, while a taxpayer who is more (less) risk averse will have lower (greater) intentional noncompliance. However, this study also found significant correlation between risk attitudes and ethical standards. This is because tax evasion is not just (...) a gamble which can be explained by merely considering the risk variable. To understand tax evasive behavior better requires incorporation of noneconomic factors in the analysis, such as ethical standards, although risk attitudes may be an important explanatory factor. The current research suggests that individuals with lower ethical standards will have more intentional noncompliance. However, since ethical standards are correlated with attitude toward risk, the Internal Revenue Service (IRS) can partially overcome the influence of ethics by making the tax audit environment more uncertain. Thus, the research results justify the decision of the IRS not to release all its audit parameters because it makes the audit environment less uncertain. (shrink)

This paper is partly a theoretical and analytical exploration of different ways to do research about stereotypes and prejudice, and partly a confessional tale of my journey. It is a journey that has been about looking for a meaningful and useful way of approaching empirical material collected in different research projects over more than 15 years, in an attempt to say something about how ordinary social actors talk (and possibly think) about prejudice and stereotypes. There is an immense volume of (...) social psychological writing on this topic, and from that I discuss in detail several new(ish) discursive, critical and constructional approaches and the (im)possibility of applying them to my empirical material. (shrink)

In this paper, a positive organizational ethics -based framework is informed by the microfinance and socially responsible investing movements to capture the process of sustainable financial innovations. Both of these movements are uniquely characterized by the formation of positive ethical networks to develop sustainability innovations in response to external crises. The crisis–PEN–innovation framework proposed makes four contributions to the POE literature: positions corporate sustainability through a POE lens; formalizes the PEN construction through POE theory; proposes PENs are mobilized to respond (...) to external crises; and demonstrates how PENs facilitate sustainability innovations. The theoretical framework is tested using theory-guided process tracing in the sustainable banking sector to understand how sustainability innovations were realized. The findings are consistent with the crisis–PEN–innovation framework proposed. (shrink)

Tribunals have come to depend increasingly on expertise for determining the facts in cases. However, current legal methods have proved problematic to work with. This paper argues that, as a special model of public understanding of science, assessing expertise should consider source credibility of expertise from internal aspects, including scientific validity and reliability, and external aspects involving the credibility of experts. Using the Carneades Argumentation System we show that the internal and the external aspects are mediated by the structure of (...) the argument from expert opinion with its matching set of critical questions. (shrink)

This study, based on terror management theory from social psychology, examines how the thought of death affects journalism students' views toward relativism, idealism, and unethical journalistic behavior. College journalism students participated in an experiment where half were primed to think about death and the other half, the control group, thought about dental pain. Then, all of them completed a questionnaire measuring their attitudes toward ethics. Results showed that although those in the death group were no more fearful, they were less (...) relativistic and more strongly opposed to socially undesirable behavior by journalists, such as lying, publishing the names of rape victims, and reporting a public official's sexual affair. Implications for ethics research and journalists are discussed. (shrink)

Herbart’s attempts to apply psychology to society receive scant mention in English-language histories of psychology. In Germany, however, Herbart has long been regarded as the founder of social psychology. The background of his life and work is sketched, and the gradual extension of his individual psychology towards the social is traced. Although he did not build a coherent system, his approach was novel and several of his original ideas anticipated some later social psychology. Herbart had a number of prominent followers, (...) and through them made a powerful impact on 19th-century social thought. (shrink)