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  1. Identification and Protection of Corporate Whistle-blowers: A Legal Perspective.Naheeda Ali & Kanwal Iqbal Khan - 2022 - Journal of Accounting and Finance in Emerging Economies 8 (1):123-134.
    Internal audit, management review, and account reconciliation are popular tools for combating corporate fraud, but whistle-blowing is the most prevalent. Whistle-blowers frequently fear reprisal from coworkers and bosses. That is why they require protection and support. Many international organizations have advocated that countries adopt regulatory frameworks for protecting whistle-blowers. Therefore, the current study investigates the notion of whistle-blowing to compare it to Public Interest Disclosure Act 2017 of Pakistan, which was enacted. It identifies the influence of legal and ethical cultural (...)
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  • Are Corruption Indices a Self-Fulfilling Prophecy? A Social Labeling Perspective of Corruption.Danielle E. Warren & William S. Laufer - 2009 - Journal of Business Ethics 88 (4):841 - 849.
    Rankings of countries by perceived corruption have emerged over the past decade as leading indicators of governance and development. Designed to highlight countries that are known to be corrupt, their objective is to encourage transparency and good governance. High rankings on corruption, it is argued, will serve as a strong incentive for reform. The practice of ranking and labeling countries "corrupt," however, may have a perverse effect. Consistent with Social Labeling Theory, we argue that perceptual indices can encourage the loss (...)
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  • Multiple Communities and Controlling Corruption.Philip M. Nichols - 2009 - Journal of Business Ethics 88 (4):805 - 813.
    Corruption presents an assurance problem to businesses: all businesses are best off if none act corruptly but in the event that corruption occurs are better off if they act corruptly than if they do not, and because there is no assurance that other actors are not cheating a business does not know how to act. The usual solution to an assurance problem – criminal sanctions imposed on cheaters – does not work in a corrupt system. Integrative Social Contract Theory suggests (...)
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  • Dominant Articulations in Academic Business and Society Discourse on NGO–Business Relations: A Critical Assessment. [REVIEW]Salla Laasonen, Martin Fougère & Arno Kourula - 2012 - Journal of Business Ethics 109 (4):521-545.
    Relations between non-governmental organizations (NGOs) and companies have been the subject of a sharply increasing amount of publications in recent years within academic business journals. In this article, we critically assess this fast-developing body of literature, which we treat as forming a ‘business and society discourse’ on NGO–business relations. Drawing on discourse theory, we examine 199 academic articles in 11 business and society, international business, and management journals. Focusing on the dominant articulations on the NGO–business relationship and key signifiers they (...)
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  • Cultural Discrepancy and National Corruption: Investigating the Difference between Cultural Values and Practices and Its Relationship to Corrupt Behavior.Katja Gelbrich, Yvonne Stedham & Daniel Gäthke - 2016 - Business Ethics Quarterly 26 (2):201-225.
    ABSTRACT:The relationship between culture and corruption has been the focus of various studies, producing inconsistent results. We suggest that these inconsistencies might be due to the conceptualization and measurement of culture. Drawing on the possible value/fact dichotomy discussed in ethical philosophy, we introduce the construct of cultural discrepancy—the difference between cultural values and practices —as a predictor of pervasive and arbitrary corruption. Examining the relationship between the discrepancies observed in the GLOBE cultural dimensions and the Corruption Perception Index shows that (...)
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  • Fluidity of Regulation-CSR Nexus: The Multinational Corporate Corruption Example. [REVIEW]Onyeka Osuji - 2011 - Journal of Business Ethics 103 (1):31-57.
    Corporate social responsibility (CSR) is a relatively undeveloped concept despite its increasing importance to corporations. One difficulty is the possible inexactness of CSR. Another is the apparent reluctance by regulatory authorities and policy makers to intervene in the area. This is largely a result of inhibitions created by traditional approaches to company law with emphasis on shareholder protection and financial disclosure. The consequence is the stultification of independent development of CSR by tying social issues to financial performance. This attitude might (...)
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  • Corruption and representations of scholarly output.Robert Liebler - 2008 - Journal of Academic Ethics 6 (3):259-269.
    In this paper I analyze representations of scholarly output for the purpose of identifying corrupt practices. Accordingly, the components of output—price, quantity, and time—are examined. A key part of the analysis is recognizing the unique role that the scholarly community plays in scholarship and the implications this has for the roles of groups other than the scholarly community. Finally, a survey of students indicates that particular representations of scholarly output are viewed by students as unethical.
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  • Revisiting the Global Business Ethics Question.Christopher Michaelson - 2010 - Business Ethics Quarterly 20 (2):237-251.
    ABSTRACT:A fundamental question of global business ethics is, “When moral business conduct standards conflict across borders, whose standards should prevail?” Western scholarship and practice tends to depict home country standards as “higher” or more “restrictive” or “well-ordered” than the “lower” standards of emerging market actors. As much as the question appears culturally neutral, many who ask it do so with a culturally-specific lens shaped by prevailing conditions of Western economic strength. However, the dominant economic powers of the future are not (...)
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  • Corporation as a Crucial Ally Against Corruption.Reyes Calderón, José Luis Álvarez-Arce & Silvia Mayoral - 2009 - Journal of Business Ethics 87 (S1):319-332.
    Manuscript type Empirical. Research question/issue This paper aims to contribute to an improved theoretical and empirical understanding of the role that corporation has to play in anticorruption efforts. Research findings/insights Using cross-country data from three databases (Bribe Payers Index, Corruption Perceptions Index, and Doing Business) we found that pro-bribery Investment Climate conditions in host countries are not related to the payments of bribes by multinational companies when these corporations operate abroad. Theoretical/academic implications After describing the conceptual and policy framework that (...)
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