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  1. Non-Governmental Organizational Accountability: Talking the Talk and Walking the Walk?Alpa Dhanani & Ciaran Connolly - 2015 - Journal of Business Ethics 129 (3):613-637.
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  • Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence From Greenhouse Gas Emission Accounting.Gary F. Peters & Andrea M. Romi - 2014 - Journal of Business Ethics 125 (4):1-30.
    Prior research suggests that voluntary environmental governance mechanisms operate to enhance a firm’s environmental legitimacy as opposed to being a driver of proactive environmental performance activities. To understand how these mechanisms contribute to the firm’s environmental legitimacy, we investigate whether environmental corporate governance characteristics are associated with voluntary environmental disclosure. We examine an increasingly important attribute of a firm’s disclosure setting, namely the disclosure of greenhouse gas (GHG) information. GHG information represents proprietary non-financial information about the firm’s exposure to environmental (...)
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  • Corporate Governance Quality and CSR Disclosures.MuiChing Carina Chan, John Watson & David Woodliff - 2014 - Journal of Business Ethics 125 (1):1-15.
    Given the increasing importance attached to both corporate social responsibility (CSR) and corporate governance, this study investigates the association between these two complimentary mechanisms used by companies to enhance relations with stakeholders. Consistent with both legitimacy and stakeholder theory and controlling for industry profile, firm size, stockholder power/dispersion, creditor power/leverage, and economic performance, our analysis of the annual reports for a sample of 222 listed companies suggests that firms providing more CSR information: have better corporate governance ratings; are larger; belong (...)
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  • The Deliberate Engagement of Narcissistic CEOs in Earnings Management.Frerich Buchholz, Kerstin Lopatta & Karen Maas - forthcoming - Journal of Business Ethics:1-24.
    Corroborating upper echelons theory, this study picks up the notion that narcissistic chief executive officers take advantage of accounting choices to enhance their firms’—and inherently their own—personal track records. Using a set of 15 indicators, reflecting the narcissistic trait of 1126 CEOs for the period 1992 to 2012, we find evidence of highly narcissistic CEOs engaging in accrual-based earnings management. In contrast to prior research, the results show evidence not only for income-increasing but also for income-decreasing ABEM. This indicates that (...)
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  • Ethical Leadership and Internal Whistleblowing: A Mediated Moderation Model.Jin Cheng, Haiqing Bai & Xijuan Yang - 2019 - Journal of Business Ethics 155 (1):115-130.
    Studies have shown that internal whistleblowing could be utilized as an effective way to stop an organization’s unethical behaviors. This study investigates the relationship between ethical leadership and internal whistleblowing by focusing on the mediating role of employee-perceived organizational politics and the moderating role of moral courage. An analysis of data collected at three phases indicates that employee-perceived organizational politics partly mediates the relationship between ethical leadership and internal whistleblowing. Also, moral courage is found to moderate the effect of employee-perceived (...)
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  • Leader Narcissism and Outcomes in Organizations: A Review at Multiple Levels of Analysis and Implications for Future Research.Braun Susanne - 2017 - Frontiers in Psychology 8.
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  • Good Apples, Bad Apples: Sorting Among Chinese Companies Traded in the U.S.James S. Ang, Zhiqian Jiang & Chaopeng Wu - 2016 - Journal of Business Ethics 134 (4):611-629.
    Committing financial fraud is a serious breach of business ethics. However, there are few large scale studies of financial fraud, which involve ethical considerations. In this study, we investigate the pervasive financial scandals, which by the end of 2012 involved more than a third of the US-listed Chinese companies. Based on a sample of 262 US-listed Chinese companies, we analyze factors that differentiate between firms that commit financial fraud and those that do not. We find that firms more predisposed to (...)
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  • Hubris and Unethical Decision Making: The Tragedy of the Uncommon.Joseph McManus - 2018 - Journal of Business Ethics 149 (1):169-185.
    The research theorizes how hubris impacts ethical decision making and develops empirical evidence that earnings manipulation is more likely at firms led by CEOs influenced by hubris. The theory posits that hubris impairs moral awareness by causing decision makers to ignore external factors that otherwise drive such awareness. Additionally, these individuals apply a flawed subjective assessment of the decision they face which further impairs moral awareness. The predicted result is that hubris leads managers to invoke an amoral decision process which (...)
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  • Organizational Resistance to Destructive Narcissistic Behavior.Lynn Godkin & Seth Allcorn - 2011 - Journal of Business Ethics 104 (4):559-570.
    As destructive narcissists attain positions of power, unethical behavior ensues. Organizational identity shifts in response. As a result, unethical decisions become amplified in organizational structure and practices and embedded in technology. Little research related to how employees respond to organizational events, cost/benefit analysis of such, or the effects of negative treatment of employees by organizations is available. As persons become aware of the circumstances generated by destructive narcissistic behavior and informed about the consequences, some will resist. In this article, we (...)
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  • Ordinary Aristocrats: The Discursive Construction of Philanthropists as Ethical Leaders.Helena Liu & Christopher Baker - 2016 - Journal of Business Ethics 133 (2):261-277.
    Philanthropic giving among leaders is often assumed to be an expression of ethical leadership in both academic and media discourses; however, this assumption can overlook the ways in which philanthropy produces and is underpinned by inequality. In order to extend current understandings of ethical leadership, this study employs a critical discourse analytic approach to examine how the link between philanthropy and ethical forms of leadership is verbally and visually constructed in the media. Based on the analysis, the article demonstrates how (...)
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  • Directors' Roles in Corporate Social Responsibility: A Stakeholder Perspective. [REVIEW]Humphry Hung - 2011 - Journal of Business Ethics 103 (3):385-402.
    We propose that corporate directors are important in helping organizations deal with two major issues of stakeholders. First, directors can help manage the interests of organizational stakeholders, and second, they assist in protecting the interests of their organizations as stakeholders in society. Their contribution can be conceptualized as the directors’ roles in corporate social responsibility (DR-CSR). We identify two types of DR-CSR, organization-centered and society-centered roles. Based on a study of 120 corporate directors, we observe that the more concern that (...)
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  • Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory.Yi-Hsin Wang & Tzu-Kuan Chiu - 2015 - Journal of Business Ethics 129 (2):379-398.
    This study adopts a stakeholder theory framework to examine determinants of social reporting quality and empirically test the ability of the theory to explain disclosure quality in an emerging economy. Using a sample of 246 listed companies and a hand-collected dataset that included 2 years of data based on survey questions reflecting international disclosure trends, we apply an aggregate measure of quality with five facets to a variety of corporate social responsibility areas. The results support the application and demonstrate that (...)
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  • Narcissus Enters the Courtroom: CEO Narcissism and Fraud. [REVIEW]Antoinette Rijsenbilt & Harry Commandeur - 2013 - Journal of Business Ethics 117 (2):413-429.
    This study explores the aspects of the relationship between possible indicators of CEO narcissism and fraud. Highly narcissistic CEOs undertake challenging or bold actions to obtain frequent praise and admiration. The pursuit of narcissistic supply may result in a stronger likelihood of a CEO to undertake bold actions with potential detrimental consequences for the organization. The sample consists of all S&P 500 CEOs from 1992 till 2008 with more than 3 years of tenure. The measurement of CEO narcissism is based (...)
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  • On the Unethical Use of Privileged Information in Strategic Decision-Making: The Effects of Peers’ Ethicality, Perceived Cohesion, and Team Performance.Kevin J. Johnson, Joé T. Martineau, Saouré Kouamé, Gokhan Turgut & Serge Poisson-de-Haro - 2018 - Journal of Business Ethics 152 (4):917-929.
    In order to make strategic decisions and improve their firm’s performance, top management teams must have information on the competitive context in general, and the firm’s competitors in particular. During the decision-making process, top managers can have access to “privileged information”—i.e., information of a confidential and potentially strategic nature that could ultimately confer a decisional advantage over competing parties. However, obtaining and using privileged information in a business context is often illegal—and if not, is usually deemed unethical or “against the (...)
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  • Institutional Environment, Managerial Attitudes and Environmental Sustainability Orientation of Small Firms.Banjo Roxas & Alan Coetzer - 2012 - Journal of Business Ethics 111 (4):461-476.
    This study examines the direct impact of three dimensions of the institutional environment on managerial attitudes toward the natural environment and the direct influence of the latter on the environmental sustainability orientation (ESO) of small firms. We contend that when the institutional environment is perceived by owner–managers as supportive of sound natural environment management practices, they are more likely to develop a positive attitude toward natural environment issues and concerns. Such owner–manager attitudes are likely to lead to a positive and (...)
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  • Retail Philanthropy: Firm Size, Industry, and Business Cycle. [REVIEW]Louis H. Amato & Christie H. Amato - 2012 - Journal of Business Ethics 107 (4):435-448.
    This article investigates the effects of firm size, profitability, industry affiliation, and the business cycle on retailer philanthropy. The importance of industry and firm effects on giving was analyzed with regression models using industry-fixed effects as well as firm strategy variables. The analysis included instrumental variables methodology to account for simultaneity in the charitable giving–profits relationship. Data were gathered from the IRS Corporate Statistics of Income Sourcebook, data that provide firm size class measures covering the entire firm size distribution ranging (...)
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  • The Dissolution of Ethical Decision-Making in Organizations: A Comprehensive Review and Model. [REVIEW]Ralph W. Jackson, Charles M. Wood & James J. Zboja - 2013 - Journal of Business Ethics 116 (2):233-250.
    The purpose of this research is to present the major factors that lead to ethical dissolution in an organization. Specifically, drawing from a wide spectrum of sources, this study explores the impact of organizational, individual, and contextual factors that converge to contribute to ethical dissolution. Acknowledging that ethical decisions are, in the final analysis, made by individuals, this study presents a model of ethical dissolution that gives insight into how a variety of elements coalesce to draw individuals into decisions that (...)
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  • Strategic Responses to Resource Management Pressures in Agriculture: Institutional, Gender and Location Effects.Joanne L. Tingey-Holyoak & John D. Pisaniello - 2017 - Journal of Business Ethics 144 (2):381-400.
    Sustainable management of natural resources by farmers is under increasing public scrutiny. In Australia, the case of water unsustainably used and stored by agricultural businesses has gained attention with communities in catchments potentially deprived of water and placed at downstream risk. Yet, sustainable water management institutional policy mechanisms remain disjointed around the country. The study reported here applies a strategic response typology to a survey of 404 farmers in four different institutional environments in Australia to explore their responses to institutional (...)
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  • Leader Ethical Decision-Making in Organizations: Strategies for Sensemaking. [REVIEW]Chase E. Thiel, Zhanna Bagdasarov, Lauren Harkrider, James F. Johnson & Michael D. Mumford - 2012 - Journal of Business Ethics 107 (1):49-64.
    Organizational leaders face environmental challenges and pressures that put them under ethical risk. Navigating this ethical risk is demanding given the dynamics of contemporary organizations. Traditional models of ethical decision-making (EDM) are an inadequate framework for understanding how leaders respond to ethical dilemmas under conditions of uncertainty and equivocality. Sensemaking models more accurately illustrate leader EDM and account for individual, social, and environmental constraints. Using the sensemaking approach as a foundation, previous EDM models are revised and extended to comprise a (...)
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  • Is Tone at the Top Associated with Financial Reporting Aggressiveness?Lorenzo Patelli & Matteo Pedrini - 2015 - Journal of Business Ethics 126 (1):3-19.
    The discussion about the relationship between tone at the top and financial reporting practices has been primarily focused on the oversight role played by the board of directors and other structural elements of corporate governance. Another relevant determinant of tone at the top is the corporate narrative language, since it is a fundamental way in which the chief executive officer enacts leadership. In this study, we empirically explore the association between financial reporting aggressiveness and five thematic indicators capturing different traits (...)
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  • Exploring the Transition to Integrated Reporting Through a Practice Lens: An Australian Customer Owned Bank Perspective.Sumit Lodhia - 2015 - Journal of Business Ethics 129 (3):585-598.
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  • Antecedents of Corporate Scandals: CEOs' Personal Traits, Stakeholders' Cohesion, Managerial Fraud, and Imbalanced Corporate Strategy. [REVIEW]Fabio Zona, Mario Minoja & Vittorio Coda - 2013 - Journal of Business Ethics 113 (2):265-283.
    This study examines the antecedents of corporate scandals. Corporate scandals are defined as rare events occurring at the apex of corporate fame when managerial fraud suddenly emerges in conjunction with a significant gap between perceived corporate success and actual economic conditions. Previous studies on managerial fraud have examined the antecedents of illegal acts in isolation from strategic decisions and in terms of CEOs’ individual responses to the external context. This study frames the antecedents of corporate scandals in terms of the (...)
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