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  1. When Birds of a Feather Flock Together: The Role of Core-Self Evaluations and Moral Intensity in the Relationship Between Network Unethicality and Unethical Choice.C. Justice Tillman, Anthony C. Hood, Ericka R. Lawrence & K. Michele Kacmar - 2015 - Ethics and Behavior 25 (6):458-481.
    Leveraging perspectives from social cognitive theory, the attention-based view, and social networks literatures, we tested the relationship between unethical choice and network unethicality, which we define as respondents’ perceptions of their peer advisors’ unethical choices. Although social cognitive theory predicts that perceptions of peer advisor unethical choice are positively associated with unethical choice, we theorize that the nature of this relationship depends on the personality of the actor and the situation. Results from a lagged study suggest that individual and situational (...)
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  • Does Industry Regulation Matter? New Evidence on Audit Committees and Earnings Management.Lerong He & Rong Yang - 2014 - Journal of Business Ethics 123 (4):573-589.
    This paper investigates the moderating role of industry regulation on the effectiveness of audit committees in restricting earnings management. Using comprehensive panel data of S&P 1500 firms between 2003 and 2007, we find that the proportion of CEO directors on an audit committee is positively associated with earnings management in unregulated industries, while this association is significantly weaker in regulated industries. Further, the proportion of financial experts on an audit committee is negatively associated with earnings management. Our results also indicate (...)
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  • Subjective probability assessments of the incidence of unethical behavior: the importance of scenario–respondent fit.Darlene Bay & Alexey Nikitkov - 2011 - Business Ethics, the Environment and Responsibility 20 (1):1-11.
    Largely due to the difficulty of observing behavior, empirical business ethics research relies heavily on the scenario methodology. While not disputing the usefulness of the technique, this paper highlights the importance of a careful assessment of the fit between the context of the situation described in the scenario and the knowledge and experience of the respondents. Based on a study of online auctions, we provide evidence that even respondents who have direct knowledge of the situation portrayed in the scenario may (...)
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  • Subjective probability assessments of the incidence of unethical behavior: the importance of scenario-respondent fit.Darlene Bay & Alexey Nikitkov - 2011 - Business Ethics: A European Review 20 (1):1-11.
    Largely due to the difficulty of observing behavior, empirical business ethics research relies heavily on the scenario methodology. While not disputing the usefulness of the technique, this paper highlights the importance of a careful assessment of the fit between the context of the situation described in the scenario and the knowledge and experience of the respondents. Based on a study of online auctions, we provide evidence that even respondents who have direct knowledge of the situation portrayed in the scenario may (...)
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  • The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision.Barbara Arel, Cathy A. Beaudoin & Anna M. Cianci - 2012 - Journal of Business Ethics 109 (3):351-366.
    Two elements of corporate governance—the strength of ethical executive leadership and the internal audit function (IAF hereafter)—provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that ethical leadership and the (...)
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