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  1. Sociological Structures and Accounting Misbehavior: An Institutional Anomie Theory Explanation of Restatements in Family Firms.Eugenio D’Amico, Felice Matozza & Elisabetta Mafrolla - 2023 - Business and Society 62 (2):434-469.
    This article studies the underinvestigated but fascinating issue of the sociological determinants of accounting misbehavior while focusing on an allegedly illicit accounting practice (i.e., restatement) in family- vs. nonfamily-controlled corporations. Under the framework of institutional anomie theory, we examined whether sociological structures (i.e., legal forces and cultural values) influence accounting errors inducing restatements. By applying a multivariate regression analysis to a sample of restating firms listed in 23 countries during the 2006 to 2014 period, we found that legal forces and (...)
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  • (1 other version)A Comparison of the Effects of Ethics Training on International and US Students.Logan M. Steele, James F. Johnson, Logan L. Watts, Alexandra E. MacDougall, Michael D. Mumford, Shane Connelly & T. H. Lee Williams - 2016 - Science and Engineering Ethics 22 (4):1217-1244.
    As scientific and engineering efforts become increasingly global in nature, the need to understand differences in perceptions of research ethics issues across countries and cultures is imperative. However, investigations into the connection between nationality and ethical decision-making in the sciences have largely generated mixed results. In Study 1 of this paper, a measure of biases and compensatory strategies that could influence ethical decisions was administered. Results from this study indicated that graduate students from the United States and international graduate students (...)
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  • Research Note and Review of the Empirical Ethical Decision-Making Literature: Boundary Conditions and Extensions.Nitish Singh, Yung-Hwal Park & Kevin Lehnert - 2015 - Journal of Business Ethics 129 (1):195-219.
    In business ethics, there is a large body of literature focusing on the conditions, factors, and influences in the ethical decision-making processes. This work builds upon the past critical reviews by updating and extending the literature review found in Craft’s :221–259, 2013) study, extending her literature review to include a total of 141 articles. Since past reviews have focused on categorizing results based upon various independent variables, we instead synthesize and look at the trends of these based upon the four (...)
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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, the Environment and Responsibility 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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  • Conceptualizing and Contextualizing “Executive Wisdom” as a Framework for Business Leadership: A Grounded Theory Approach.Ali Intezari, Bernard McKenna & Mohammad Hossein Rahmati - forthcoming - Business and Society.
    This study contextualizes business leaders’ perspectives on business-society interaction through the theoretical lens of wisdom. Morally effective interaction between business and society relies on shared perceptions of expected values grounded in leaders’ virtuous behavior. Through empirical fieldwork across industries in a developing society, the article documents how local business leaders perceive wise leadership in dealing with socially complex problems. Using grounded theory, we inductively developed a model of wisdom, executive wisdom, that identifies 14 characteristics of wisdom, located in three groups: (...)
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  • Organizational identification and unethical pro-organizational behavior: a culture-moderated meta-analysis.Chenyang Li - 2024 - Ethics and Behavior 34 (5):360-380.
    In recent years, the adverse implications of organizational identification (OID) have received significant attention in the field of organizational behavior research, particularly as it is considered a critical factor in unethical pro-organizational behavior (UPB). Nevertheless, the findings of previous studies are inconsistent. To explain these discrepancies, we performed a meta-analysis of 54 independent studies from January 2010 to April 2023, comprising a total of 14,836 samples, to investigate the impact of OID on UPB and the moderating effects of cultural context. (...)
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  • Mission Accomplished? Reflecting on 60 Years of Business & Society.Martina Linnenluecke, Layla Branicki & Stephen Brammer - 2022 - Business and Society 61 (5):980-1041.
    Business & Society’s 60th anniversary affords an opportunity to reflect on the journal’s achievements in the context of the wider field. We analyze editorial commentaries to map the evolving mission of the journal, assess the achievement of the journal’s mission through a thematic analysis of published articles, and examine Business & Society’s distinctiveness relative to peer journals using a machine learning approach. Our analysis highlights subtle shifts in Business & Society’s mission and content over time, reflecting variation in the relative (...)
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  • The Big 5 Personality Traits and Willingness to Justify Unethical Behavior—A Cross-National Examination.Aditya Simha & Praveen K. Parboteeah - 2020 - Journal of Business Ethics 167 (3):451-471.
    In this paper, we examine the relationships between three of the Big 5 personality traits and willingness to justify unethical behavior. We also consider the moderating relationship of four of the GLOBE cultural dimensions on the above relationship. We tested our propositions on a sample of 38,655 individuals from 23 different countries obtained from the latest data available from the World Values Survey Group’s survey. We found that conscientiousness and agreeableness were both negatively associated with willingness to justify unethical behavior. (...)
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  • Compliance Through Company Culture and Values: An International Study Based on the Example of Corruption Prevention.Kai D. Bussmann & Anja Niemeczek - 2019 - Journal of Business Ethics 157 (3):797-811.
    The aim of this Web-based survey of 15 German companies with an international profile was to identify which higher-level values serve as a basis for a company culture that promotes integrity and can thereby also be used to promote crime prevention. Results on about 2000 managers in German parent companies and almost 600 managers in Central and North European branch offices show that a major preventive role can be assigned to a company culture that promotes integrity. This requires a ‘tone (...)
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  • Lies in the Sky: Effects of Employee Dishonesty on Organizational Reputation in the Airline Industry.Karen A. Jehn & Elizabeth D. Scott - 2015 - Business and Society Review 120 (1):115-136.
    Conventional wisdom suggests that dishonesty on the part of an organization's employees has a negative effect on the organization's reputation. However, many organizations condone (or even require) dishonesty under certain circumstances. In this research of 128 airline passengers, we examine situations in which employees are perceived to be dishonest within one such industry, the international airlines, and examine the impact of this dishonesty on organizational reputation and customer satisfaction. We found that the reputation of the firm was most damaged when (...)
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  • The relationship between citizens’ ethical attitude and cultural orientation.Seungjoo Han, Jongsoon Jin & Geoboo Song - forthcoming - Ethics and Behavior.
    This study seeks to understand how citizens’ more intrinsic cultural orientations shape their attitudes toward the importance of ethics. Drawing upon the Grid-Group Cultural Theory, we investigate how four different cultural orientations influence citizens’ attitudes toward ethics in distinctive ways. Our multivariate analysis of the survey responses of 1,260 Seoul citizens revealed that strong hierarchs, egalitarians, and individualists are more likely to recognize the importance and necessity of public ethics. Fatalist orientation, however, did not show a statistically significant relationship with (...)
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  • A Review of the Empirical Ethical Decision-Making Literature: 2004–2011. [REVIEW]Jana L. Craft - 2013 - Journal of Business Ethics 117 (2):221-259.
    This review summarizes the research on ethical decision-making from 2004 to 2011. Eighty-four articles were published during this period, resulting in 357 findings. Individual findings are categorized by their application to individual variables, organizational variables, or the concept of moral intensity as developed by Jones :366–395, 1991). Rest’s four-step model for ethical decision-making is used to summarize findings by dependent variable—awareness, intent, judgment, and behavior. A discussion of findings in each category is provided in order to uncover trends in the (...)
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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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  • (1 other version)A Comparison of the Effects of Ethics Training on International and US Students.T. H. Lee Williams, Shane Connelly, Michael D. Mumford, Alexandra E. MacDougall, Logan L. Watts, James F. Johnson & Logan M. Steele - 2016 - Science and Engineering Ethics 22 (4):1217-1244.
    As scientific and engineering efforts become increasingly global in nature, the need to understand differences in perceptions of research ethics issues across countries and cultures is imperative. However, investigations into the connection between nationality and ethical decision-making in the sciences have largely generated mixed results. In Study 1 of this paper, a measure of biases and compensatory strategies that could influence ethical decisions was administered. Results from this study indicated that graduate students from the United States and international graduate students (...)
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