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  1. Liberals and conservatives rely on different sets of moral foundations.Jesse Graham, Jonathan Haidt & Brian A. Nosek - 2009 - Journal of Personality and Social Psychology 96 (5):1029-1046.
    How and why do moral judgments vary across the political spectrum? To test moral foundations theory, the authors developed several ways to measure people’s use of 5 sets of moral intuitions: Harm/care, Fairness/reciprocity, Ingroup/loyalty, Authority/respect, and Purity/sanctity. Across 4 studies using multiple methods, liberals consistently showed greater endorsement and use of the Harm/care and Fairness/reciprocity foundations compared to the other 3 foundations, whereas conservatives endorsed and used the 5 foundations more equally. This difference was observed in abstract assessments of the (...)
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  • Intuitive ethics: how innately prepared intuitions generate culturally variable virtues.Jonathan Haidt & Craig Joseph - 2004 - Daedalus 133 (4):55-66.
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  • Aggressive Tax Avoidance: A Conundrum for Stakeholders, Governments, and Morality.Dinah M. Payne & Cecily A. Raiborn - 2018 - Journal of Business Ethics 147 (3):469-487.
    This is the conundrum that gives rise to the issue of tax avoidance: Although governments always seem to lack sufficient funds to support the needs of society, tax codes are often written that offer “a way out” of paying taxes for some but not all constituents. The ways out are referred to as loopholes that allow taxpayers to avoid taxes. This paper first defines the basic terms of tax avoidance and tax evasion and then offers an ethical review of the (...)
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  • Ethical Judgments in Business Ethics Research: Definition, and Research Agenda.John R. Sparks & Yue Pan - 2010 - Journal of Business Ethics 91 (3):405-418.
    Decades of empirical and theoretical research has produced an extensive literature on the ethical judgments construct. Given its importance to understanding people’s ethical choices, future research should explore the psychological processes that produce ethical judgments. In this paper, the authors discuss two steps needed to advance this effort. First, they note that the business ethics literature lacks a single, generally accepted definition of ethical judgments. After reviewing several extant definitions, the authors offer a definition of the construct and discuss its (...)
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  • Strengthening Stakeholder–Company Relationships Through Mutually Beneficial Corporate Social Responsibility Initiatives.C. B. Bhattacharya, Daniel Korschun & Sankar Sen - 2009 - Journal of Business Ethics 85 (S2):257-272.
    Corporate social responsibility (CSR) continues to gain attention atop the corporate agenda and is by now an important component of the dialogue between companies and their stakeholders. Nevertheless, there is still little guidance as to how companies can implement CSR activity in order to maximize returns to CSR investment. Theorists have identified many company-favoring outcomes of CSR; yet there is a dearth of research on the psychological mechanisms that drive stakeholder responses to CSR activity. Borrowing from the literatures on meansend (...)
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  • Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research.Martin Fishbein & Icek Ajzen - 1977 - Philosophy and Rhetoric 10 (2):130-132.
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  • Is Corporate Social Responsibility Performance Associated with Tax Avoidance?Roman Lanis & Grant Richardson - 2015 - Journal of Business Ethics 127 (2):439-457.
    This study examines whether corporate social responsibility performance is associated with corporate tax avoidance. Employing a matched sample of 434 firm-year observations from the Kinder, Lydenberg, and Domini database over the period 2003–2009, our logit regression results show that the higher the level of CSR performance of a firm, the lower the likelihood of tax avoidance. Our results indicate that more socially responsible firms are likely to display less tax avoidance. Finally, the results from our additional analysis show that the (...)
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  • Consumer Reactions to Corporate Tax Strategies: Effects on Corporate Reputation and Purchasing Behavior.Inga Hardeck & Rebecca Hertl - 2014 - Journal of Business Ethics 123 (2):309-326.
    On the basis of an interdisciplinary approach linking taxation, marketing, and corporate social responsibility, the present research investigates the effects of media reports on aggressive and responsible corporate tax strategies (CTSs) on corporate success with consumers. By means of two laboratory experiments (N = 150, 360), we analyze the effects of the CTSs on corporate reputation, consumer purchase intention, and the consumer’s willingness to pay. Our results suggest that aggressive CTSs diminish corporate success with consumers, whereas responsible CTSs enhance it. (...)
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  • The Curious Case of Corporate Tax Avoidance: Is it Socially Irresponsible?Grahame R. Dowling - 2014 - Journal of Business Ethics 124 (1):173-184.
    In contrast to many aspects of the social responsibility of business, CSR scholarship has been largely silent on the issue of the payment of corporate tax. This is curious because such tax payments are often considered a fundamental and easily measured example of a company’s citizenship behavior. However, because the payment of corporate tax can often be legally avoided, this activity represents a boundary condition for CSR. If the law and CSR suggest that a company should pay its fair share (...)
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  • The Emotional Dog and Its Rational Tail: A Social Intuitionist Approach to Moral Judgment.Jonathan Haidt - 2001 - Psychological Review 108 (4):814-834.
    Research on moral judgment has been dominated by rationalist models, in which moral judgment is thought to be caused by moral reasoning. The author gives 4 reasons for considering the hypothesis that moral reasoning does not cause moral judgment; rather, moral reasoning is usually a post hoc construction, generated after a judgment has been reached. The social intuitionist model is presented as an alternative to rationalist models. The model is a social model in that it deemphasizes the private reasoning done (...)
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  • (1 other version)Consumers' evaluation of unethical marketing behaviors: The role of customer commitment. [REVIEW]Rhea Ingram, Steven J. Skinner & Valerie A. Taylor - 2005 - Journal of Business Ethics 62 (3):237 - 252.
    While there is a significant amount of research investigating managerial ethical judgments, a limited amount examines consumer judgments of unethical corporate behavior and its impact on the marketplace. This study examines how consumers’ commitment to a company impacts not only their ethical judgment of corporate behavior but also the outcomes of that judgment. The authors test hypotheses with data from 334 consumers and find that consumers’ level of commitment attenuates the level of perceived fairness. More specifically, highly committed consumers may (...)
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  • Counterfeit Luxuries: Does Moral Reasoning Strategy Influence Consumers’ Pursuit of Counterfeits?Jie Chen, Lefa Teng & Yonghai Liao - 2018 - Journal of Business Ethics 151 (1):249-264.
    Morality, in the context of luxury counterfeit goods, has been widely discussed in existing literature as having a strong association with decreased purchase intention. However, drawing on moral disengagement theory, we argue that individuals are motivated to justify their immoral behaviors through guilt avoidance, thus increasing counterfeit purchase intention. This research demonstrates that consumers’ desire to purchase counterfeit luxuries hinges on two types of moral reasoning strategies: moral rationalization and moral decoupling. The empirical results show that each strategy increases purchase (...)
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  • Understanding Libertarian Morality: The Psychological Dispositions of Self-Identified Libertarians.Ravi Iyer, Spassena Koleva, Jesse Graham, Peter Ditto & Jonathan Haidt - 2012 - PLoS ONE 7 (8):e42366.
    Libertarians are an increasingly prominent ideological group in U.S. politics, yet they have been largely unstudied. Across 16 measures in a large web-based sample that included 11,994 self-identified libertarians, we sought to understand the moral and psychological characteristics of self-described libertarians. Based on an intuitionist view of moral judgment, we focused on the underlying affective and cognitive dispositions that accompany this unique worldview. Compared to self-identified liberals and conservatives, libertarians showed 1) stronger endorsement of individual liberty as their foremost guiding (...)
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  • Tax Avoidance as a Sustainability Problem.Robert Bird & Karie Davis-Nozemack - 2018 - Journal of Business Ethics 151 (4):1009-1025.
    This manuscript proposes that tax avoidance can be better understood and mitigated as a sustainability problem. Tax avoidance is not just a financial problem for tax authorities, but one that erodes critical common spaces necessary for the smooth functioning of regulatory compliance, organizational integrity, and society. Defining tax avoidance as a sustainability problem offers a broader and more holistic understanding of the organizational and societal consequences of tax avoidance behavior. Sustainability is also a mature and legitimized concept that can readily (...)
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  • (1 other version)Consumers’ Evaluation of Unethical Marketing Behaviors: The Role of Customer Commitment.Rhea Ingram, Steven J. Skinner & Valerie A. Taylor - 2005 - Journal of Business Ethics 62 (3):237-252.
    While there is a significant amount of research investigating managerial ethical judgments, a limited amount examines consumer judgments of unethical corporate behavior and its impact on the marketplace. This study examines how consumers' commitment to a company impacts not only their ethical judgment of corporate behavior but also the outcomes of that judgment. The authors test hypotheses with data from 334 consumers and find that consumers' level of commitment attenuates the level of perceived fairness. More specifically, highly committed consumers may (...)
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  • Consequences of Moral Transgressions: How Regulatory Focus Orientation Motivates or Hinders Moral Decoupling.Kirsten Cowan & Atefeh Yazdanparast - 2019 - Journal of Business Ethics 170 (1):115-132.
    How can firms mitigate the impact of moral violations on consumer evaluations? This question has pervaded the business ethics literature. Though prior research has identified decoupling as a moral reasoning strategy where consumers separate moral judgments from evaluations, it is unclear what motivates individuals to decouple. It is the objective of this research to explore regulatory focus theory as a motivating factor for moral decoupling. Three experiments are undertaken. Study one demonstrates that with a prevention mindset as opposed to promotion (...)
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  • Analyzing the Role of Social Norms in Tax Compliance Behavior.Donna D. Bobek, Amy M. Hageman & Charles F. Kelliher - 2013 - Journal of Business Ethics 115 (3):451-468.
    The purpose of this study is to explore with more rigor and detail the role of social norms in tax compliance. This study draws on Cialdini and Trost’s (The Handbook of Social Psychology: Oxford University Press, Boston, MA, 1998) taxonomy of social norms to investigate with more specificity this potentially decisive (Alm and McKee, Managerial and Decision Economics, 19:259–275, 1998) influence on tax compliance. We test our research hypotheses regarding the direct and indirect influences of social norms using a hypothetical (...)
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  • Consumers’ Responses to Public Figures’ Transgression: Moral Reasoning Strategies and Implications for Endorsed Brands.Joon Sung Lee & Dae Hee Kwak - 2016 - Journal of Business Ethics 137 (1):101-113.
    Public figures’ transgressions attract considerable media attention and public interest. However, little is understood about the impact of celebrity endorsers’ transgressions on associated brands. Drawing on research on moral reasoning, we posit that consumers are not always motivated to separate judgments of performance from judgments of morality or simply excuse a wrongdoer. We propose that consumers also engage in moral coupling, a distinct moral reasoning process which allows consumers to integrate judgments of performance and judgments of morality. In three studies, (...)
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  • Consumer Response to Unethical Corporate Behavior: A Re-Examination and Extension of the Moral Decoupling Model.Kristina Haberstroh, Ulrich R. Orth, Stefan Hoffmann & Berit Brunk - 2017 - Journal of Business Ethics 140 (1):161-173.
    This research replicates Bhattacharjee et al. :1167–1184, 2013) moral decoupling model and extends the original along the dimensions of theory, method, and context. Adopting a branding perspective and focusing on the corporate domain rather than the public figures investigated by Bhattacharjee and colleagues, this research examines the proposition that consumers dissociate judgments of morality from judgments of performance to justify purchasing from companies deemed to act immorally. The original study is further extended by applying the model in a different cultural (...)
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  • Morality Effects and Consumer Responses to Counterfeit and Pirated Products: A Meta-analysis.Martin Eisend - 2019 - Journal of Business Ethics 154 (2):301-323.
    Acquisition and purchase of counterfeit and pirated products are illicit and morally questionable consumer behaviors. Nonetheless, some consumers engage in such illicit behavior and seem to overcome the moral dilemma by justification strategies. The findings on morality effects on consumer responses to counterfeit and pirated products are diverse, and the underlying theories provide no clear picture of the process that explains how morality and justification lead to particular consumer responses or why consumers differ in their responses. This study presents a (...)
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