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  1. Non-audit Engagements and the Creation of Public Value: Consequences for the Public Interest.Bertrand Malsch, Marie-Soleil Tremblay & Jeffrey Cohen - 2021 - Journal of Business Ethics 178 (2):467-479.
    In this article, we extend the research on the public interest to non-audit engagements performed by accounting firms and public accountants. Our thesis is that non-audit engagements, as private goods, require a distinct approach to the public interest than auditing. We suggest that a public value perspective can be used conceptually to provide substantial criteria for designing non-audit engagements conducive to public value creation and greater accountability. We illustrate the applicability and consequences of a public value perspective by analyzing and (...)
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  • Going Down the Slippery Slope of Legitimacy Lies in Early-Stage Ventures: The Role of Moral Disengagement.Vasilis Theoharakis, Seraphim Voliotis & Jeffrey M. Pollack - 2020 - Journal of Business Ethics 172 (4):673-690.
    It would seem, on the surface, logical that entrepreneurs would treat stakeholders with honesty and respect. However, this is not always the case—at times, entrepreneurs lie to stakeholders in order to take a step closer to achieving legitimacy. It is these legitimacy lies that are the focus of the current work. Overall, while we know that legitimacy lies are told, we know very little about the psychological processes at work that may make it more likely for someone to tell a (...)
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  • The Mediating Role of Moral Ownership in the Relationship Between Organizational Support and Employees’ Ethical Behavior: A Study of Higher Education Faculty Members.Jino Malakkaran Johny & Lata Dyaram - 2019 - Ethics and Behavior 29 (4):305-319.
    We examined the mediating role of employee moral ownership in the relationship between employees’ perception of organizational support and their actual ethical behavior. Data were collected from 689 faculty members affiliated with different educational institutions in India. Structural equation modeling analysis showed that perceived organizational support significantly impacts employee ethical behavior. In addition, the results revealed that employee moral ownership mediates the relationship between perceived organizational support and employee ethical behavior. Implications and limitations of the study are discussed.
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  • Is social desirability bias important for effective ethics research? A review of literature.Siew Imm Ng, Guan Cheng Teoh, Jo Ann Ho & Houng Chien Tan - 2021 - Asian Journal of Business Ethics 10 (2):205-243.
    Social desirability bias (SDB) is one of the main concerns in self-reported studies that measures explicit attitudes such as ethics research. Although SDB was introduced since the early 1950s, little effort has been made to understand the necessity of including an SDB scale in studies of sensitive topics such as ethics. The purpose of this paper was to (1) identify whether current ethics-related studies considered SDB when conducting their research and (2) ascertain whether SDB was a significant variable in such (...)
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  • When Aspirational Talk Backfires: The Role of Moral Judgements in Employees’ Hypocrisy Interpretation.Lucas Amaral Lauriano, Juliane Reinecke & Michael Etter - 2021 - Journal of Business Ethics 181 (4):827-845.
    Corporate social responsibility (CSR) aspirations by companies have been identified as a motivating factor for active employee participation in CSR implementation. However, a failure to practise what one preaches can backfire and lead to attribution of hypocrisy. Drawing on a qualitative study of an award-winning sustainability pioneer in the cosmetics sector, we explore the role of moral judgement in how and when employees interpret word–deed misalignment in CSR implementation as hypocritical. First, our case reveals that high CSR aspirations by companies (...)
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  • A Moral Cleansing Process: How and When Does Unethical Pro-organizational Behavior Increase Prohibitive and Promotive Voice.Ying Wang, Shufeng Xiao & Run Ren - 2021 - Journal of Business Ethics 176 (1):175-193.
    In this study, we draw on moral cleansing theory to investigate the consequence of unethical pro-organizational behavior from the perspective of the actors. Specifically, we hypothesize that after conducting UPB, people may feel guilty and tend to cleanse their wrongdoings by providing suggestions or identifying problems at work. We further hypothesize that the above relationship is moderated by the actor’s moral identity symbolization. We conducted three studies, including experiment and surveys, to test our hypotheses. Results of these studies show consistent (...)
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  • Is risk-taking propensity associated with unethical behaviors? An experimental study.Zhi Xing Xu, Yue Wang, Min Zhu & Hing Keung Ma - 2019 - Ethics and Behavior 29 (7):557-571.
    Are risk-takers more likely to engage in unethical behaviors? We examined the relationship between risk-taking propensity and cheating in two experimental studies. In Study 1, we examined the relationship between subjects’ risk-taking propensity and their actual self-serving dishonesty using a gambling-like task. The results suggested that risk-taking propensity, measured using a behavioral approach, was positively correlated with actual self-serving dishonest behavior. In Study 2, we measured participants’ performances using a matrices test and found that the positive correlation still held. We (...)
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  • Psychometric Properties of a Chinese Version of the Moral Attentiveness Scale.Rui Dong & Shiguang Ni - 2018 - Ethics and Behavior 28 (2):154-175.
    This study focuses on the reliability and validation of the Chinese version of the Moral Attentiveness Scale. Factor analysis confirmed that the scale includes two factors: perceptual moral attentiveness and reflective moral attentiveness. Moral attentiveness is negatively correlated with normlessness and positively associated with internalization and symbolization, moral identity, and other academic dishonesty behaviors. Reflective moral attentiveness moderated the relationship between formalism and unethical decision making. All results showed that the Chinese version of the Moral Attentiveness Scale has satisfactory psychometric (...)
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  • How Human–Chatbot Interaction Impairs Charitable Giving: The Role of Moral Judgment.Yuanyuan Zhou, Zhuoying Fei, Yuanqiong He & Zhilin Yang - 2022 - Journal of Business Ethics 178 (3):849-865.
    Interactions between human beings and chatbots are gradually becoming part of our everyday social lives. It is still unclear how human–chatbot interactions, compared to human–human interactions, influence individual morality. Building on the dual-process theory of moral judgment, a secondary data analysis, and two scenario-based experiments provide sufficient evidence that HCIs support utilitarian judgments, which reduce participants' donation amount. Study 3 further demonstrates that the negative effects of HCIs can be attenuated by inducing a social-oriented communication style in chatbots’ verbal language (...)
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  • (1 other version)Utilitarian Traits and the Janus-Headed Model: Origins, Meaning, and Interpretation.Peter E. Mudrack & E. Sharon Mason - 2019 - Journal of Business Ethics 156 (1):227-240.
    Two distinct and perhaps mutually exclusive understandings of utilitarianism have emerged in the ethics literature. Utilitarianism is typically regarded as an approach to determine ethicality by focusing on whether or not actions produce the greater good, but has also been conceptualized as a set of traits to which individuals might be predisposed. This paper is designed to clarify the meaning and implications of such utilitarian traits as “results-oriented,” “innovative,” and “a winner.” Although the Janus-headed model of ethical theory from which (...)
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  • The Unwitting Accomplice: How Organizations Enable Motivated Reasoning and Self-Serving Behavior.Laura J. Noval & Morela Hernandez - 2019 - Journal of Business Ethics 157 (3):699-713.
    In this article, we demonstrate that individuals use motivated reasoning to convince themselves that their self-serving behavior is justified, which in turn affects the distribution of resources in business situations. Specifically, we explore how ambiguous contextual cues and individual beliefs can jointly form motivated reasoning. Across two experimental studies, we find that whereas individual ideologies that endorse status hierarchies can strengthen the relationship between contextual ambiguity and motivated reasoning, individual beliefs rooted in fairness and equality can weaken it. Our findings (...)
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  • The effect of formalism on unethical decision making: The mediating effect of moral disengagement and moderating effect of moral attentiveness.Rui Dong, Ting Lu, Qiaolong Hu & Shiguang Ni - 2020 - Business Ethics: A European Review 30 (1):127-142.
    Business Ethics: A European Review, EarlyView.
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  • When will an unethical follower receive poor performance ratings? It depends on the leader’s moral characteristics.Guanglei Zhang, Jianghua Mao & Beier Hong - 2022 - Ethics and Behavior 32 (5):413-430.
    ABSTRACT Leaders have been thought to play a vital role in influencing employees’ unethical behavior. However, what happens to leaders and followers in the aftermath of unethical conduct has received little attention in the literature. Drawing from the correspondent inference theory, we examine the conditions under which leaders attribute their followers’ unethical behavior to poor moral character and eventually assign them low performance ratings. Through a two-wave research design and data from 290 matched employee–leader dyads, we found that a leader (...)
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  • Latent Fairness in Adults’ Relationship-Based Moral Judgments.Jian Hao, Yanchun Liu & Jiafeng Li - 2015 - Frontiers in Psychology 6.
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