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  1. Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics.Mouna Hazgui & Marion Brivot - 2020 - Journal of Business Ethics 175 (4):741-758.
    This qualitative field study is based on interviews with 20 experienced audit partners in France and documents the dialogical dimension of ethical deliberation in auditing. We ask: do audit partners consult each other when faced with an ethical dilemma at work? Who among their peers do they prefer to consult and why? Our analysis provides evidence that audit partners do not deliberate alone, contrary to what psychological experimental research on audit ethics usually postulates. When faced with an uncertain situation in (...)
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  • Vignette Themes and Moral Reasoning in Business Contexts: The Case for the Defining Issues Test. [REVIEW]Peter E. Mudrack & E. Sharon Mason - 2021 - Journal of Business Ethics 181 (4):979-995.
    Some researchers interested in assessing moral reasoning among business practitioners or students have developed their own vignettes or scenarios set in business contexts, based on assumptions that the situations presented in the often-used Defining Issues Test (DIT) will somehow be inappropriate for these specific types of respondents. This paper is the first to examine in depth both the actual details contained in these business-oriented scenarios and empirical findings emerging from them. Among this paper’s conclusions are: (1) assumptions underpinning the presumed (...)
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  • Reducing Ingroup Bias in Ethical Consumption: The Role of Construal Levels and Social Goodwill.Diego Costa Pinto, Adilson Borges, Márcia Maurer Herter & Mário Boto Ferreira - 2020 - Business Ethics Quarterly 30 (1):31-63.
    ABSTRACT:Business ethics research has long been interested in understanding the conditions under which ethical consumption is consistent versus context-dependent. Extant research suggests that many consumers fail to make consistent ethical consumption decisions and tend to engage in ethical decisions associated with ingroup identity cues. To fill this gap, four experiments examine how construal levels moderate the influence of ingroup versus outgroup identity cues in ethical consumption. The studies support the contention that when consumers use concrete construal to process information, they (...)
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