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  1. Determinants of the Severity of Legal and Employment Consequences for CPAs Named in SEC Accounting and Auditing Enforcement Releases.Daniella Juric, Brendan O’Connell, Michaela Rankin & Jacqueline Birt - 2018 - Journal of Business Ethics 147 (3):545-563.
    This study investigates the impact of Securities and Exchange Commission enforcement actions on individuals holding Certified Public Accountant accreditation. While prior research has investigated both the characteristics of companies that have been investigated by the SEC and litigation against audit firms, it has not addressed the ways in which SEC investigations impact CPAs. Using a sample of 262 CPAs, we find that the most common CPA breach was associated with overstating revenues/income or earnings. The study finds serious consequences for CPAs (...)
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  • A Framework for Leader, Spiritual, and Moral Development.Stuart Allen & Louis W. Fry - 2023 - Journal of Business Ethics 184 (3):649-663.
    Interest in spirituality in the workplace and in leaders’ spirituality has grown in the last two decades, paralleled by the emergence of spiritual leadership theories and research. Despite evidence that spirituality is important to many leaders, the literature fails to adequately address the intersections of spiritual, leader, and moral development. A whole person and integrated approach to these three types of development seems beneficial to individual leaders, businesses, and society. In this article we first review spiritual, moral, and leader development (...)
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  • How Ethical are U.S. Business Executives? A Study of Perceptions.Betsy Stevens - 2013 - Journal of Business Ethics 117 (2):361-369.
    Not much has been written about how the ethics of U.S. business executives are perceived by the American public, yet the perception of integrity is important to both businesses and their investors. This study examines the U.S. public’s perceptions of the ethics of American business executives using Gallup Poll data for the past thirty years. Organizations with unethical executives have trouble attracting investors, customers, and new managerial talent. They suffer lawsuits, market share deterioration, and often prison time for the once-revered (...)
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  • Are Workers More Likely to be Deviant than Managers? A Cross-National Analysis.Chung-wen Chen - 2014 - Journal of Business Ethics 123 (2):221-233.
    Using Robert Merton’s perspective on social structure [Social theory and structure. Free Press, New York, 1968], this study tested the individual-level association between job position and ethical reasoning. Anomie theory was employed to examine how country-level factors moderate that individual-level association. The hierarchical linear modeling (HLM) method was used to analyze 22,359 subjects from 28 nations. The statistical results proved that workers are more likely to justify ethically suspect behaviors, and that this individual-level relationship is moderated by the country-level factors (...)
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