This study examines how taxpayer support for government spending can improve tax compliance. While there is ample evidence on the deterrent effect of audit probability on taxpayer noncompliance, there is no evidence related to the moderating role that taxpayer support may have on compliance behavior. We also examine the moderating role that taxpayer ethics plays in compliance decisions. Results of our study indicate that the level of taxpayer support influences taxpayer compliance decisions, in that those with greater support for how (...) tax dollars are spent report higher amounts of taxable income. In addition, we find that audit probability influences taxpayer compliance decisions when there is support for the government’s use of tax dollars for non-welfare programs, such as defense. However, for welfare programs, such as healthcare, taxpayer support leads to increased compliance regardless of audit rate. When taxpayers do not support government programs, their compliance is lower regardless of the audit probability. This highlights the importance of gaining taxpayer support for government programs and indicates that attempts to align the interests of taxpayers with those of the government may increase voluntary compliance among taxpayers. Finally, we find that taxpayer ethics influences compliance such that, for individuals who have lower ethical standards, a high audit rate as well as support for a program may be necessary to improve compliance behavior. Theoretical and practical implications of these findings are discussed. (shrink)

The world relies on authentic research that guides legislation, policy formulations, and governmental and corporate actions. Therefore, researchers globally should be aware of academic integrity and publication ethics. This research delved into plagiarism that severely undermines any scientific study. It explores the relationship between adverse attitudes (attitudes that favor plagiarism) and plagiaristic behavior. We probed deeper into the theories of planned behavior, reasoned action, and ethical theories of rational self-interest, cultural acceptance, and deontology to propose corrective measures as an intervention (...) to reduce adverse attitudes and plagiaristic behavior. Upon empirical testing of the said propositions through two studies (Study 1, n1 = 2609; Study 2, n2 = 2678), we ascertained a significant negative relationship between corrective measures and adverse attitudes and corrective measures and plagiaristic behavior. We also empirically examined the mediating effect of adverse attitudes on the relationship between corrective measures and plagiaristic behavior. The results confirm the mediation model, in which academics subjected to corrective actions reported reduced plagiaristic behavior through reduced adverse attitudes. The findings further the literature on plagiarism and provide crucial implications for managing plagiaristic behavior among academics. The study also provides specific corrective actions that educational administrators should initiate to ensure academic integrity. (shrink)

Given the tremendous proliferation of student plagiarism involving the Internet, the purpose of this study is to determine which theory of ethical reasoning students invoke when defending their transgressions: deontology, utilitarianism, rational self-interest, Machiavellianism, cultural relativism, or situational ethics. Understanding which theory of ethical reasoning students employ is critical, as preemptive steps can be taken by faculty to counteract this reasoning and prevent plagiarism. Additionally, it has been demonstrated that unethical behavior in school can lead to unethical behavior in business; (...) therefore, correcting unethical behavior in school can have a positive impact on organizational ethics. To meet this objective, a content analysis was conducted on the written records of students formally charged with plagiarizing at a large West Coast university. Each case was classified according to the primary ethical reasoning that the student used to justify plagiarism. Results indicate that students predominately invoke deontology, situational ethics, and Machiavellianism. Based on these findings, specific recommendations are offered to curb plagiarism. (shrink)

The results of a survey of 272 practicing accountants and 374 accounting students enrolled in six universities are analyzed. Differences and similarities between the two groups with regard to their attitudes toward corporate social responsibility are examined. The results indicate that the students exhibit greater concern about the ethical and discretionary components of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two groups were observed with respect to the legal dimension of corporate social responsibility. (...) Some explanations as well as limited generalizations and implications are developed. (shrink)

This article explains who Corporate Psychopaths are, and some of the processes by which they stimulate counterproductive work behaviour among employees. The article hypothesizes that conflict and bullying will be higher, that employee affective well-being will be lower and that frequencies of counterproductive work behaviour will also be higher in the presence of Corporate Psychopaths. Research was conducted among 304 respondents in Britain in 2011, using a psychopathy scale embedded in a self-completion management survey. The article concludes that Corporate Psychopaths (...) have large and significant impacts on conflict and bullying and employee affective well-being; these have large and significant impacts on counterproductive work behaviour. There is no difference between male and female degrees of negative reaction to the presence of managers who are Corporate Psychopaths. (shrink)

This inter‐temporal study compares the ethical attitudes of business students at three points: in 2001, when the economy was relatively healthy; in 2009, near the beginning of the current recession; and in 2010, when the economy was worse. Ethical attitudes were measured by replicating a popular survey consisting of 25 ethically charged vignettes. The survey measures willingness to engage in white‐collar crime behaviors, some clearly illegal; others marginally unethical. Findings show an increase in tolerance for clearly illegal behaviors from 2001 (...) to 2009 and an increase in tolerance for an even broader array of unethical acts from 2009 to 2010. As compared with 2001 respondents, 2009 respondents were more tolerant of seriously illegal behaviors but less tolerant of marginally unethical ones. In 2010, respondents were more accepting of both kinds of unethical behaviors. The results also suggest that the change in ethical attitudes from 2009 to 2010 was larger than the average annual change in ethics from 2001 to 2009. These findings are discussed within the framework of classical strain theory, Agnew's General Strain Theory, and the legitimacy of social institutions. (shrink)

The use of deception during social interactions is a serious ethical concern for business. Interpersonal Deception Theory (IDT) proposes that strategies for using deception are influenced by personal factors. We tested this proposal by assessing participants’ strategies for using deception during an employment interview. Specifically, we examined three personal factors [gender, Machiavellianism, and self-monitoring (SM)] and intentions toward four types of deceptive behaviors (Extensive Image Creation, Image Protection, Ingratiation, and Slight Image Creation). We used path analysis to examine the intentions (...) of 125 undergraduate students. Our results partially confirm the proposal of IDT by showing that intentions toward using Extensive Image Creation (i.e., generating wholly untrue personal information) are higher for men than women. Intentions toward Image Protection (i.e., hiding unattractive personal truths) are higher for men and for women high in Machiavellianism relative to women low in Machiavellianism. Intentions toward using deceptive Ingratiation are highest for men and high Machiavellianism women, but only when sufficient SM skills are present. For intentions toward Slight Image Creation (i.e., mild exaggerations to personal truths) there are no gender, Machiavellianism, or SM effects. Our research has implications for understanding how deception in the workplace can begin before an individual is hired, and we offer suggestions for several lines of future research. (shrink)

We develop a theoretical model involving religiosity [intrinsic (I), extrinsic-social (E s), and extrinsic-personal (E p), Time 1], Machiavellianism (Time 2), and propensity to engage in unethical behavior (Time 2) to investigate direct and indirect paths. We collected two-wave panel data from 359 students who had some work experiences. For the whole sample, intrinsic religiosity (I) indirectly curbed unethical intentions through the absence of Machiavellianism, the bright side of religiosity. Both extrinsic-social (E s) and extrinsic-personal (E p) directly, while extrinsic-social (...) (E s) indirectly, exacerbated unethical intentions, the dark side of religiosity. Multiple-group analyses across gender, college major, and income showed that the bright side existed directly for low-income students, but indirectly for males and females, business majors, and low-income students. Our novel finding showed that E p undermined unethical intentions indirectly for females. For the dark side, E s incited unethical intentions directly for males, business students, and low-income individuals, but indirectly for females, psychology majors, and low-income people. The Machiavellianism–unethical intentions relationship was the strongest for high-income participants. Religiosity had the highest number of significant paths for low-income individuals and the strongest dark side for males and high-income students, but the highest bright outcome for females. Our novel, original findings foster theory development and testing, add new vocabulary to the conversation of religiosity and unethical intentions, and improve practice. (shrink)