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  1.  14
    Steven E. Kaplan (2001). Ethically Related Judgments by Observers of Earnings Management. Journal of Business Ethics 32 (4):285 - 298.
    Merchant and Rockness (1994, p. 92) characterize earnings management as "probably the most important ethical issue facing the accounting profession" and provide initial evidence of the ethical judgments of various organizational members. The current study extends their work by examining the extent to which an individual''s ethically-related judgments in response to earnings management activities are associated with the individual''s role.In an experimental study, evening MBA students read three hypothetical scenarios involving a manager engaging in earnings management. The scenarios involved a (...)
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  2.  16
    Steven E. Kaplan & Joseph J. Schultz (2007). Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting. [REVIEW] Journal of Business Ethics 71 (2):109 - 124.
    The Sarbanes–Oxley Act of 2002 requires audit committees of public companies’ boards of directors to install an anonymous reporting channel to assist in deterring and detecting accounting fraud and control weaknesses. While it is generally accepted that the availability of such a reporting channel may reduce the reporting cost of the observer of a questionable act, there is concern that the addition of such a channel may decrease the overall effectiveness compared to a system employing only non-anonymous reporting options. The (...)
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  3.  4
    Steven E. Kaplan, Janet A. Samuels & Jeffrey Cohen (2015). An Examination of the Effect of CEO Social Ties and CEO Reputation on Nonprofessional Investors’ Say-on-Pay Judgments. Journal of Business Ethics 126 (1):103-117.
    CEO compensation has received much attention from both academics and regulators. However, academics have given scant attention to understanding judgments about CEO compensation by third parties such as investors. Our study contributes to the ethics literature on CEO compensation by examining whether judgments about CEO compensation are influenced by two aspects of a company’s tone at the top—social ties between the CEO and members of the Executive Compensation Committee and the CEO’s Reputation, particularly for financial reporting and disclosures. Although, stock (...)
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  4.  26
    Susan Ayers & Steven E. Kaplan (2005). Wrongdoing by Consultants: An Examination of Employees' Reporting Intentions. [REVIEW] Journal of Business Ethics 57 (2):121 - 137.
    Organizations are increasingly embedded with consultants and other non-employees who have the opportunity to engage in wrongdoing. However, research exploring the reporting intentions of employees regarding the discovery of wrongdoing by consultants is scant. It is important to examine reporting intentions in this setting given the enhanced presence of consultants in organizations and the fact that wrongdoing by consultants changes a key characteristic of the wrongdoing. Using an experimental approach, the current paper reports the results of a study examining employees (...)
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  5.  15
    Elizabeth Dreike Almer, Audrey A. Gramling & Steven E. Kaplan (2008). Impact of Post-Restatement Actions Taken by a Firm on Non-Professional Investors' Credibility Perceptions. Journal of Business Ethics 80 (1):61 - 76.
    The frequency of earnings restatements has been increasing over the last decade. Restating previous earnings erodes perceived trustworthiness and competence of management, giving firms strong incentives to take actions to enhance perceived credibility of future financial reports [Farber, D. B.: 2005, The Accounting Review 80(2), 539–561.]. Using an experimental case, we examine the ability of post-restatement actions taken by a firm to positively influence non-professional investors’ perceptions of management’s financial reporting credibility. Our examination considers credibility judgments following two types of (...)
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  6.  11
    Steven E. Kaplan & Susan P. Ravenscroft (2004). The Reputation Effects of Earnings Management in the Internal Labor Market. Business Ethics Quarterly 14 (3):453-478.
    The current study is designed to propose and test a model about the ethical reputation of a target manager who must decide whether to engage in earnings management. We employ an experimental approach to examine the potential negative reputation effects within the internal labor market of a firm that occur as a consequence of earnings management. We examine participants’ responses to a hypothetical (target) manager when both the target’s behavior and the corporate incentives were manipulated. Participants assessed how ethical they (...)
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  7.  17
    Steven E. Kaplan, James C. McElroy, Susan P. Ravenscroft & Charles B. Shrader (2007). Moral Judgment and Causal Attributions: Consequences of Engaging in Earnings Management. [REVIEW] Journal of Business Ethics 74 (2):149 - 164.
    Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on those found culpable of earnings management can be severe. However, less is known about how colleagues within internal labor markets respond when they believe fellow managers have managed earnings. Designers of responsibility accounting systems need to understand the reputational costs managers impose on one another within internal labor markets. In an experimental study, 159 evening MBA students were asked to assume the role of a manager in a company (...)
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  8. Susan Ayers & Steven E. Kaplan (2005). Wrongdoing by Consultants: An Examination of Employees? Reporting Intentions. Journal of Business Ethics 57 (2):121-137.
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  9.  17
    Steven E. Kaplan, Pamela B. Roush & Linda Thorne (2007). Andersen and the Market for Lemons in Audit Reports. Journal of Business Ethics 70 (4):363 - 373.
    Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics 57, 17–29; Staubus, G.: 2005, Journal of Business Ethics 57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis is grounded in Akerlof’s (1970, Quarterly Journal of (...)
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  10. Steven E. Kaplan & Joseph J. Schultz (2007). Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting. Journal of Business Ethics 71 (2):109-124.
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  11. Steven E. Kaplan, James C. McElroy, Susan P. Ravenscroft & Charles B. Shrader (2007). Moral Judgment and Causal Attributions: Consequences of Engaging in Earnings Management. Journal of Business Ethics 74 (2):149-164.
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  12.  3
    Steven E. Kaplan (2015). Discussant Comment on Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status by Jingyu Gao, Robert Greenberg, Bernard Wong-On-Wing. Journal of Business Ethics 126 (1):101-102.
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  13.  2
    Shana M. Clor-Proell, Steven E. Kaplan & Chad A. Proell (2015). The Impact of Budget Goal Difficulty and Promotion Availability on Employee Fraud. Journal of Business Ethics 131 (4):773-790.
    The purpose of this research is to examine the effect of two organizational variables, budget goal difficulty and promotion availability, on employee fraud. Limited research shows that difficult, specific goals result in more unethical behavior than general goals :422–432, 2004). We predict that goal difficulty and promotion availability will interact to affect employee fraud. Specifically, we contend that the availability of promotions will have little, if any, effect on employee fraud under easy goals but have a substantial effect on fraud (...)
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  14. Elizabeth Dreike Almer, Audrey A. Gramling & Steven E. Kaplan (2008). Impact of Post-Restatement Actions Taken by a Firm on Non-Professional Investors’ Credibility Perceptions. Journal of Business Ethics 80 (1):61-76.
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  15. Steven E. Kaplan, Pamela B. Roush & Linda Thorne (2007). Andersen and the Market for Lemons in Audit Reports. Journal of Business Ethics 70 (4):363-373.
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