Although empirical evidence has shown that socially responsible human resource management practices positively influence employees’ outcomes, knowledge on the social impact of SRHRM practices on employee well-being has been limited. Drawing upon the social information processing theory and attribution theory, we investigate whether, how, and when SRHRM practices increase the well-being of employees. Using multiphase and multilevel data from 474 employees in 50 companies, we find that SRHRM practices positively predict employee well-being and that the relationship is mediated by employees’ (...) perspective-taking. Furthermore, substantive attributions strengthen the positive relationship between SRHRM practices and perspective-taking of employees, whereas symbolic attributions weaken this relationship. We also find that substantive attributions positively moderate the indirect effect of SRHRM practices on employee well-being through perspective-taking, whereas symbolic attributions negatively moderate this indirect effect. Our study contributes to the understanding of the complex effect that SRHRM has on employee well-being. (shrink)

We assert that audit quality can be improved to the extent that social norms for honesty and responsibility are activated in the auditor. To test this assertion, we use an experimental audit market setting found in the literature and manipulate factors expected to activate honesty and responsibility norms in the auditor. We find that auditor misreporting is reduced when the investor is another participant in the experiment rather than computer simulated, and thus, the interests of third-party investors are salient to (...) the auditor. We also find that auditor misreporting is reduced when the auditor is required to sign-off on the audit report, but only when the investor is another participant in the experiment. Consistent with our underlying theory, we find that pre-experimental measures of sensitivity to honesty and responsibility norms help explain the effects of our manipulated variables. Finally, we find that these measures of social norm sensitivity are associated with the moral judgment that auditor misreporting is unethical. Our study helps explain previous anomalous findings in the literature and answers the call in Blay et al. (J Bus Ethics 2017. doi:10.1007/s10551-016-3286-4) for empirical researchers to use social norm theory to develop stronger tests of moral reasoning in the market for auditing services. (shrink)

Green innovation has been attracting much attention from academia and practice, but the influence of religion as an important informal institutional factor has not been fully investigated in existing studies. Taking Chinese listed companies from 2008 to 2019 as a sample, this study attempts to examine the relationship between religious atmosphere and corporate green innovation performance. The empirical results indicate that a religious atmosphere (Buddhism and Taoism as a whole) can significantly improve corporate green innovation performance, particularly high-quality green innovation. (...) The positive association between religion and green innovation performance is attenuated by pervasive formal institutions (i.e., environmental regulation), indicating that there is a substitutive effect between religion and formal institutions. We also find that Taoism mainly supports these results, while Buddhism has a limited impact, showing that there is a heterogeneous effect between different religions. We further find that the positive impact of religious atmosphere on green innovation performance is more pronounced in low-governance enterprises and low-polluting industries. This study contributes to research on the antecedents of corporate green innovation and the consequence of religion, which is of great significance to the value of religion in business practice. (shrink)

This study examines how codes of conduct, monitoring, and penalties for dishonest reporting affect reporting honesty in an online labor market setting. Prior research supports the efficacy of codes of conduct in promoting ethical behavior in a variety of contexts. However, the effects of such codes and other methods have not been examined in online labor markets, an increasingly utilized resource that differs from previously examined settings in several key regards (e.g., transient workforce, lack of an established culture). Leveraging social (...) norm activation theory, we predict and find experimental evidence that while codes of conduct and monitoring without economic penalties are ineffective in online settings, monitoring with economic penalties activates social norms for honesty and promotes honest reporting in an online setting. Further, we find that imposing penalties most effectively promotes honest reporting in workers who rate high in Machiavellianism, a trait that is highly correlated with dishonest reporting. In fact, while in the absence of penalties we observe significantly more dishonest reporting from workers who rate high versus low in Machiavellianism, this difference is eliminated in the presence of penalties. Implications of these findings for companies, researchers, online labor market administrators, and educators are discussed. (shrink)

Over the past decade, corporate scandals have proliferated. These scandals, along with the emergence of the #MeToo movement and Environmental, Social, and Corporate Governance (ESG) mandates, have increased the scrutiny of corporations’ ethics culture. How have companies responded in terms of the language appearing in their public ethics documents? We compare the Code of Ethics in 2008 versus 2019 for a sample of S&P 500 firms. For the vast majority of firms, their Code of Ethics lengthened, with the average 2019 (...) code having 29% more words (about 1760 words) than the 2008 average. The language of the codes has also changed. Words such as _bribery, corruption, sustainability, speak up, bullying, slavery,_ and _human rights_ all saw significantly higher usage in the later period. We review possible reasons for the dramatic changes and suggest what questions remain about the motivations behind them. Whether the changes we observe are primarily intrinsically motivated or simply market responses to public pressures is yet to be determined. What is clear from our findings is that society seems to be entering a new age of increasingly moral—or, at least, moralized—corporate governance. (shrink)

Innovation investment is crucial to enterprise development and economic growth. As peer enterprises face similar market environment and development prospects, they pay attention to the innovation activities of peer enterprises in the industry because of economic rationality or the idea of seeking advantages and avoiding disadvantages. This paper aims to investigate the interaction and channel of enterprise innovation behavior of peer effect based on the data of Chinese share-listed enterprises from 2010 to 2021. The results show that peer effect exists (...) in the innovation behavior of enterprises. We also provide evidence that managerial ability is the mechanism of the peer effect of enterprise innovation. In addition, we find that small-scale enterprises are more likely to be affected by the innovation behavior of peer enterprises compared with large enterprises. More importantly, we reveal that economic policy uncertainty significantly negatively regulates the peer effect of enterprise innovation.JEL classificationG30, G31, O31. (shrink)

Individual creativity has been the focus of long-term research in creative industries. However, few studies have explored the impact on individual creativity from social factors. At the same time, the influence of individual creativity on the existence of subsequent factors in the creative industry is also worthy of further investigation. From a social standpoint, this research aims to explore how social norms affect individual creativity, and how individual creativity affects subsequent leadership. The present research takes creative entrepreneurs in creative enterprises (...) as the research objects, and the structural equation model is used to analyze the data obtained from 202 valid questionnaires. Besides, the mediating effect of individual creativity between social norms and individual leadership is verified. The results show that social norms can effectively promote the generation of individual creativity that has a positive impact on both transactional or transformational leadership. It is revealed that social norms are effective tools for enhancing creativity, answering the question of how creative ideas are transformed into creative work and leadership. Individual creativity plays a mediating role between social norms and individual leadership. (shrink)

Retaliation against whistleblowers is a well-recognized problem, yet there is little explanation for why uninvolved peers choose to retaliate through ostracism. We conduct two experiments in which participants take the role of a peer third-party observer of theft and subsequent whistleblowing. We manipulate injunctive norms and descriptive norms. Both experiments support the core of our theoretical model, based on social intuitionist theory, such that moral judgments of the acts of wrongdoing and whistleblowing influence the perceived likeability of each actor and (...) ultimately influence intention to ostracize each actor and indicate more willingness to ostracize the whistleblower than the wrongdoer. When we vary norms for the wrongdoing in Experiment 1, we find that descriptive and injunctive norms indirectly influence intentions to ostracize both the wrongdoer and whistleblower. These relationships are serially mediated by the observers’ moral judgments of the act and likeability of the actor. When we vary norms for whistleblowing in Experiment 2, the injunctive norm manipulation affected moral judgment of the action of whistleblowing, and we do not observe any other significant effects of the norm manipulations on moral judgments of the actions of wrongdoing or whistleblowing. (shrink)

We assert that audit quality can be improved to the extent that social norms for honesty and responsibility are activated in the auditor. To test this assertion, we use an experimental audit market setting found in the literature and manipulate factors expected to activate honesty and responsibility norms in the auditor. We find that auditor misreporting is reduced when the investor is another participant in the experiment rather than computer simulated, and thus, the interests of third-party investors are salient to (...) the auditor. We also find that auditor misreporting is reduced when the auditor is required to sign-off on the audit report, but only when the investor is another participant in the experiment. Consistent with our underlying theory, we find that pre-experimental measures of sensitivity to honesty and responsibility norms help explain the effects of our manipulated variables. Finally, we find that these measures of social norm sensitivity are associated with the moral judgment that auditor misreporting is unethical. Our study helps explain previous anomalous findings in the literature and answers the call in Blay et al. for empirical researchers to use social norm theory to develop stronger tests of moral reasoning in the market for auditing services. (shrink)