The author examines empirically the extent to which marketing professionals of different organizational ranks (lower versus upper) and roles (executive versus research) differ in ethical judgments. For organizational rank, the results indicate that marketing professionals of lower organizational rank do not differ from those of upper organizational rank in ethical judgments. For organizational role, the results suggest that marketing professionals of executive role differ in an overall sense from marketing professionals of research role in ethical judgments. In general, marketing professionals (...) of executive role reflect higher ethical judgments than those of research role. (shrink)

This study examines whether the financial markets penalize public corporations for unethical business practices. Using event study methodology, it is found that upon the announcement that a firm is under investigation or has in some way engaged in unethical behavior, a statistically significant negative abnormal (excess) return is found. This suggests that firms are indeed penalized for their unethical actions.

The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers.The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect the moral (...) reasoning abilities of small-firm practitioners. We also find that completion of an ethics course in college has a positive impact on MRA. Also, the survey respondents indicate overwhelming support for including ethics courses within the business curriculum. Finally, the fact that those accountants with the lowest MRA are the least supportive of ethical training may indicate the need for mandatory, rather than optional, training in ethics both in university and Continuing Professional Education courses. (shrink)

Current literature suggests that the adversarial legal system may undergo some changes or may even be transformed by a recent influx of women lawyers into the profession. Such research indicates that women may approach ethical problems differently than men. This paper examines the responses of family law lawyers in Vancouver, British Columbia and the surrounding Lower Mainland to a hypothetical case which requires an assessment of professional responsibilities in light of potential conflicts in personal moral values.

This research was designed to develop an inventory of vendor-related problems experienced by buyers for small retail apparel stores during the merchandise buying process, determine how frequently each difficulty occurs, and identify the experiences perceived to be unethical. Among the 22 vendor-related difficulties examined minimum order requirements, 6 month advance purchase, incomplete orders, late shipments, and shipping overcharges were identified most frequently. Analysis of results suggested that one factor, misleading vendor practices, and eight background variables (annual sales, price line, full- (...) and part-time employees, retail and buying experience, and shopping large or small markets) were associated with unethical experiences. Ethically troublesome experiences mentioned most frequently were padded orders, selling competitor same merchandise, withholding return authorization and credit, shipping overcharges, and dealing with vendor's factor. (shrink)