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  1. The Moderating Role of Context in Determining Unethical Managerial Behavior: A Case Survey.Miska Christof, Günter K. Stahl & Matthias Fuchs - 2018 - Journal of Business Ethics 153 (3):793-812.
    We examine the moderating role of the situational and organizational contexts in determining unethical managerial behavior, applying the case-survey methodology. On the basis of a holistic, multiple-antecedent perspective, we hypothesize that two key constructs, moral intensity and situational strength, help explain contextual moderating effects on relationships between managers’ individual characteristics and unethical behavior. Based on a quantitative analysis of 52 case studies describing occurrences of real-life unethical conduct, we find empirical support for the hypothesized contextual moderating effects of moral intensity (...)
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  • Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management.Mehdi Nekhili, Fahim Javed & Haithem Nagati - forthcoming - Journal of Business Ethics:1-28.
    Our study examines whether gender-diverse engagement partners constrain unethical earnings management behavior in a French mandatory joint audit setting. The investigation of the joint audit setting, by raising concerns about audit team organization and management, provides new insights into how gender-diverse audit partners contribute to the effectiveness of audit decision-making, resulting in reduced earnings management. The need for effective collaboration and communication between joint auditors may foster a transformational leadership style on the part of audit engagement partners. In this regard, (...)
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  • Justice, Deontology and Moral Meaningfulness as Factors to Improve Student Performance and Academic Achievement.Manuel Soto-Pérez, Jose-Enrique Ávila-Palet & Juan E. Núñez-Ríos - forthcoming - Journal of Academic Ethics:1-23.
    The relationship between ethics and performance has previously been addressed in the literature, although there are still some gaps, for example, the relationship of ethical ideologies to student performance. This work aims to contribute to the literature with a statistical evaluation using partial least squares path modelling regarding whether university students’ ethical ideologies and moral meaningfulness influence their level of student performance and academic achievement. Results indicate that the ideologies of justice and deontology increase moral meaningfulness, moral meaningfulness in turn (...)
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  • Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students.Krista Fiolleau & Steven E. Kaplan - 2017 - Journal of Business Ethics 142 (2):259-276.
    It has long been recognized that accountants practicing in business settings have a dual role: as employees, they are bound to the organization, and as professionals, they are bound by the profession’s code of ethical conduct : 119–128, 1986). These two roles highlight the need to recognize and consider both the ethical and economic implications of their decisions. Practicing industry accountants are commonly involved in a broad range of their firm’s business practices and decision making, and are increasingly exposed to (...)
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  • Gender and Ethical Conduct of Hotel Employees in Kumasi Metropolis, Ghana.Foster Frempong - 2019 - Journal of Business Ethics 154 (3):721-731.
    Increasingly it is recognised that the background characteristics of employees in the hotel industry affect their ethical behaviour in the service delivery process. In particular, the gender of employees in the hotel industry has been shown to affect the ethical conduct of employees. Despite this recognition, few empirical studies in Ghana have examined the relationship between the gender of employees in the hotel industry and their ethical behaviour. Based on a cross-sectional survey of 320 randomly sampled hotel employees in the (...)
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  • Comparing Moral Education Models at a Military Academy in Taiwan.Yi-Ming Yu - 2018 - Journal of Academic Ethics 16 (2):173-193.
    This study compared the effects of three education models, namely, the bag-of-virtues, values clarification, and virtue ethics models, through qualitative and quantitative approaches. In the quantitative study, a between-subjects design was adopted in sampling 120 freshman cadets from a Taiwanese military academy. For the qualitative study, focus group interviews were conducted with 10 freshman cadets. The results show that the VC model was the most effective among the three moral education models, followed by the VE and BV models.
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  • Personal Values and Ethical Behavior in Accounting Students.Grace Mubako, Kallol Bagchi, Godwin Udo & Marjorie Marinovic - forthcoming - Journal of Business Ethics.
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  • Mapping Ethics Education in Accounting Research: A Bibliometric Analysis.Tamara Poje & Maja Zaman Groff - forthcoming - Journal of Business Ethics:1-22.
    The attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This paper provides a comprehensive overview of the existing research in the field of ethics education in accounting. To synthesize past research, a bibliometric analysis that references 134 primary studies is performed and three bibliometric methods are applied. First, we visualize the historical evolution of ethics education in accounting research through historiography. Second, we use bibliographic coupling (...)
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  • The Conflict of Ethos and Ethics: A Sociological Theory of Business People’s Ethical Values. [REVIEW]Lydia Segal & Mark Lehrer - 2013 - Journal of Business Ethics 114 (3):513-528.
    This article develops a sociological theory of ambivalence to explain several puzzling and contradictory ethical attitudes of business people: (1) a simultaneous disposition to comparatively more self-interested and more charitable behavior than many other occupational groups and (2) a moderate level of receptiveness to inculcation of moral principles through social channels such as higher education. We test the theory by comparing the way that business students rate the ethical acceptability of various ethically challenging scenarios with the way that criminal justice (...)
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  • The Antecedents of Moral Imagination in the Workplace: A Social Cognitive Theory Perspective. [REVIEW]Brian G. Whitaker & Lindsey N. Godwin - 2013 - Journal of Business Ethics 114 (1):61-73.
    As corporate scandals proliferate, organizational researchers and practitioners have made calls for research providing guidance for those wishing to influence positive moral decision-making and behavior in the workplace. This study incorporates social cognitive theory and a vignette-based cognitive measure for moral imagination to examine (a) moral attentiveness and employee creativity as important antecedents of moral imagination and (b) creativity as a moderator of the positive relationship between moral attentiveness and moral imagination. Based on the results from supervisor–subordinate dyadic data (N (...)
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  • Does Ethics Statement of a Public Relations Firm Make a Difference? Yes It Does!!Eyun-Jung Ki, Hong-Lim Choi & Junghyuk Lee - 2012 - Journal of Business Ethics 105 (2):267-276.
    Attempting to determine solutions for unethical practices in the field, this research was designed to assess the effectiveness of public relations firms’ ethics statements in decreasing the incidence of malpractice. This study revealed an encouraging finding that practitioners working in firms with ethical parameters were significantly more likely to engage in ethical practices. Moreover, educating public relations practitioners about the content of ethics statement could positively influence their ethical practices. At the same time, this study’s findings suggest further questions for (...)
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  • Ethical judgement and intent in business school students: the role of the psyche?Elaine Conway & Yasuhiro Kotera - 2020 - International Journal of Ethics Education 5 (2):151-186.
    The aim of this paper is to highlight how business schools can improve the ethical behaviour of future managers. It assesses the positions of ethical judgement and ethical intent within a sample of UK business students, together with an analysis of underlying explanatory factors to those positions, such as levels of depression, anxiety, stress, motivation and self-compassion. A range of scales were used to evaluate the ethical stance and psychological characteristics of a group of UK business students. The results indicate (...)
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  • Managers' Moral Decision-Making Patterns Over Time: A Multidimensional Approach. [REVIEW]Johanna Kujala, Anna-Maija Lämsä & Katriina Penttilä - 2011 - Journal of Business Ethics 100 (2):191 - 207.
    Taking multidimensional ethics scale approach, this article describes an empirical survey of top managers' moral decision-making patterns and their change from 1994 to 2004 during morally problematic situations in the Finnish context. The survey questionnaire consisted of four moral dilemmas and a multidimensional scale with six ethical dimensions: justice, deontology, relativism, utilitarianism, egoism and female ethics. The managers evaluated their decision-making in the problems using the multidimensional ethics scale. Altogether 880 questionnaires were analysed statistically. It is concluded that relying on (...)
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  • Does Job Function Influence Ethical Reasoning? An Adapted Wason Task Application.David M. Wasieleski & James Weber - 2009 - Journal of Business Ethics 85 (S1):187 - 199.
    A review of extent business ethics research uncovered well over 200 published articles that investigated the role of job functions within a business organization as an explanatory factor of ethical or unethical behavior. While an important body of work, ethical breaches are often found to cut across job functions and involve multiple disciplines embedded in a business organization. This research seeks to explore a crossfunctional explanation for ethical reasoning by using an instrument new to business ethics research, the Wason selection (...)
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  • Organizational Ethics, Individual Ethics, and Ethical Intentions in International Decision-Making.B. Elango, Karen Paul, Sumit K. Kundu & Shishir K. Paudel - 2010 - Journal of Business Ethics 97 (4):543 - 561.
    This study explores the impact of both individual ethics (IE) and organizational ethics (OE) on ethical intention (EI). Ethical intention, or the individual's intention to engage in ethical behavior, is useful as a dependent variable because it relates to behavior which can be an expression of values, but also is influenced by organizational and societal variables. The focus is on EI in international business decision-making, since the international context provides great latitude in making ethical decisions. Results demonstrate that both IE (...)
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  • Gender Differences in Ethics Research: The Importance of Controlling for the Social Desirability Response Bias. [REVIEW]Derek Dalton & Marc Ortegren - 2011 - Journal of Business Ethics 103 (1):73-93.
    Gender is one of the most frequently studied variables within the ethics literature. In prior studies that find gender differences, females consistently report more ethical responses than males. However, prior research also indicates that females are more prone to responding in a socially desirable fashion. Consequently, it is uncertain whether gender differences in ethical decision-making exist because females are more ethical or perhaps because females are more prone to the social desirability response bias. Using a sample of 30 scenarios from (...)
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  • Ethical Frameworks and Farmer Participation in Controversial Farming Practices.Sarika P. Cardoso & Harvey S. James - 2012 - Journal of Agricultural and Environmental Ethics 25 (3):377-404.
    There are a number of agricultural farming practices that are controversial. These may include using chemical fertilizers, pesticides, and herbicides, and planting genetically modified crops, as well as the decision to dehorn cattle rather than raise polled cattle breeds. We use data from a survey of Missouri crop and livestock producers to determine whether a farmer’s ethical framework affects his or her decision to engage in these practices. We find that a plurality of farmers prefer an agricultural policy that reflects (...)
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  • Students' Perception of the Ethical Business Climate: A Comparison with Leaders in the Community. [REVIEW]Jill M. D'Aquila, David F. Bean & Elena G. Procario-Foley - 2004 - Journal of Business Ethics 51 (2):155-166.
    Although undergraduate students are exposed to ethical issues through class assignments, discussions, and readings, they typically do not have first hand experience with business dilemmas. Student opinions on ethical standards and behavior in American business have received scant attention in the literature. The purpose of the study is to provide additional information to both educators and organizations about the ethical perceptions of students. Furthermore, the study contrasts student responses to business and community leaders' responses obtained in a prior study conducted (...)
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  • Methodological Issues in the Design of Online Surveys for Measuring Unethical Work Behavior: Recommendations on the Basis of a Split-Ballot Experiment.Kristel Wouters, Jeroen Maesschalck, Carel Fw Peeters & Marijke Roosen - 2014 - Journal of Business Ethics 120 (2):1-15.
    In recent years, there has been an increasing interest in unethical work behavior. Several types of survey instruments to collect information about unethical work behavior are available. Nevertheless, to date little attention has been paid to design issues of those surveys. There are, however, several important problems that may influence reliability and validity of questionnaire data on the topic, such as social desirability bias. This paper addresses two important issues in the design of online surveys on unethical work behavior: the (...)
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  • Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status.Jingyu Gao, Robert Greenberg & Bernard Wong-On-Wing - 2015 - Journal of Business Ethics 126 (1):85-99.
    It has been suggested that a reporting channel administered by a third-party may represent a stronger procedural safeguard of anonymity and avoids the appearance of impropriety. This study examines whistleblowing intentions among lower-tier employees, specifically examines whether an externally-administered reporting channel increases whistleblowing intentions compared to an internally-administered one. In contrast to the findings of an earlier study by Kaplan et al. :273–288, 2009), our results suggest that whistle-blowing intentions are higher when the reporting channel is administered externally than when (...)
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  • Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen’s Theory of Planned Behavior. [REVIEW]Howard F. Buchan - 2005 - Journal of Business Ethics 61 (2):165 - 181.
    The purpose of this study is to expand our understanding of the factors that influence ethical behavioral intentions of public accountants. Recent scandals have dominated the news and have caused legislators, regulators and the public to question the role of the accounting profession. Legislative changes have brought about major structural changes in the profession and continued scrutiny will surely lead to further changes. Thus, developing an understanding of the personal and contextual factors that influence ethical decisions is critical. An extension (...)
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  • Supervising the Unethical Selling Behavior of Top Sales Performers: Assessing the Impact of Social Desirability Bias.Joseph A. Bellizzi & Terry Bristol - 2005 - Journal of Business Ethics 57 (4):377-388.
    . This study measures social desirability bias (SD bias) by comparing the level of discipline sales managers believe they would administer when supervising unethical selling behavior with the level of discipline they perceive other sales managers would select. Results indicate the presence of SD bias; the sales manager respondents consistently claimed that they would be stricter while their peers would be more lenient. Using an analytical technique that takes social desirability bias into account, it appears that sales managers use of (...)
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  • The Effect of Implicit Moral Attitudes on Managerial Decision-Making: An Implicit Social Cognition Approach.Nicki Marquardt & Rainer Hoeger - 2009 - Journal of Business Ethics 85 (2):157-171.
    This article concerns itself with the relationship between implicit moral cognitions and decisions in the realm of business ethics. Traditionally, business ethics research emphasized the effects of overt or explicit attitudes on ethical decision-making and neglected intuitive or implicit attitudes. Therefore, based on an implicit social cognition approach it is important to know whether implicit moral attitudes may have a substantial impact on managerial ethical decision-making processes. To test this thesis, a study with 50 participants was conducted. In this study (...)
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  • Does a 'Care Orientation' Explain Gender Differences in Ethical Decision Making? A Critical Analysis and Fresh Findings.Roberta Bampton & Patrick Maclagan - 2009 - Business Ethics, the Environment and Responsibility 18 (2):179-191.
    Over the past two decades there has been a great deal of research conducted into the question of gender differences in ethical decision making in organisations. Much of this has been based on questionnaire surveys, typically asking respondents (often students, sometimes professionals) to judge the moral acceptability of actions as described in short cases or vignettes. Overall the results seem inconclusive, although what differences have been noted tend to show women as 'more ethical' than men. The authors of this paper (...)
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  • Ethical Perceptions of Business Students in a New Zealand University: Do Gender, Age and Work Experience Matter?Gabriel Eweje & Margaret Brunton - 2010 - Business Ethics, the Environment and Responsibility 19 (1):95-111.
    Ethical issues at the workplace have once again become topical and important due to considerable adverse publicity surrounding reports of unethical business practices by corporate managers. Accordingly, this paper re-visits the question of whether gender, age and work experience do have an effect on ethical judgement, using 655 business students as respondents. This is necessary as business students are likely to become managers during their career and will face complex ethical concerns and dilemmas in their daily, routine affairs. The findings (...)
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  • Accounting Education, Socialisation and the Ethics of Business.John Ferguson, David Collison, David Power & Lorna Stevenson - 2011 - Business Ethics, the Environment and Responsibility 20 (1):12-29.
    This study provides empirical evidence in relation to a growing body of literature concerned with the ‘socialisation’ effects of accounting and business education. A prevalent criticism within this literature is that accounting and business education in the United Kingdom and the United States, by assuming a ‘value-neutral’ appearance, ignores the implicit ethical and moral assumptions by which it is underpinned. In particular, it has been noted that accounting and business education tends to prioritise the interests of shareholders above all other (...)
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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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  • Does the Use of Social Media Tools in Classrooms Increase Student Commitment to Corporate Social Responsibility?Sara Rodríguez-Gómez, Raquel Garde-Sánchez, María Lourdes Arco-Castro & María Victoria López-Pérez - 2020 - Frontiers in Psychology 11.
    There is an increasing demand for ethical and Corporate Social Responsibility practices by companies. This competence has to be introduced in students’ training in business degree programs, and a check must then be done to determine if the students have come to appreciate the importance of CSR commitments. Using the framework of Stakeholders Theory, this work aims to examine students’ perceptions of ethical and CSR practices and commitment to different stakeholders, as well as the factors that lead students to act (...)
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  • The Effect of Formalism on Unethical Decision Making: The Mediating Effect of Moral Disengagement and Moderating Effect of Moral Attentiveness.Rui Dong, Ting Lu, Qiaolong Hu & Shiguang Ni - 2021 - Business Ethics: A European Review 30 (1):127-142.
    Business Ethics: A European Review, EarlyView.
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  • Managerial Morality and Philanthropic Decision-Making: A Test of an Agency Model.Cheng-Li Huang & Ju-Lan Tsai - 2015 - Journal of Business Ethics 132 (4):795-811.
    While previous authors have broadly examined the motivations and outcomes of the philanthropic activities of organizations, the present study extends Miska et al.’s rationalistic approach to examine the degree to which managerial philanthropic decision-making behaviour is dominated by morality. This study also tackles the question of whether this relationship is moderated by the strength of the geographical proximity and amount of the donation within an agency framework. To probe the radical agency problem and the effect of intervention, an alternative heuristic (...)
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  • Why Financial Executives Do Bad Things: The Effects of the Slippery Slope and Tone at the Top on Misreporting Behavior.Anna M. Rose, Jacob M. Rose, Ikseon Suh, Jay Thibodeau, Kristina Linke & Carolyn Strand Norman - forthcoming - Journal of Business Ethics.
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  • Military Ethical Decision Making: The Effects of Option Choice and Perspective Taking on Moral Decision-Making Processes and Intentions.Megan M. Thompson, Tonya Hendriks & Ann-Renée Blais - 2018 - Ethics and Behavior 28 (7):578-596.
    We investigated the ethical decision-making processes and intentions of 151 military personnel responding to 1 of 2 ethical scenarios drawn from the deployment experiences of military commanders. For each scenario, option choice and perspective affected decision-making processes. Differences were also found between the 2 scenarios. Results add to the emerging literature concerning operational ethical conflicts and highlight the complexity and challenge that often accompanies operational ethics.
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  • “The Road Not Taken”: A Study of Moral Intensity, Whistleblowing, and Regret.Amy Fredin, Roopa Venkatesh, Jennifer Riley & Susan W. Eldridge - 2019 - Ethics and Behavior 29 (4):320-340.
    Despite attempts to encourage whistleblowing, lingering reluctance to report questionable acts remains frustratingly apparent. Our objective is to examine the regret a professional anticipates when evaluating the action of reporting or not reporting, and whether the framing of the action influences regret. Responses from 263 professionals indicate that regret depends on the moral intensity of the situation and how the action is framed. Regret for whistleblowing is not comparable to regret for not remaining silent, despite the fact that these two (...)
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  • An Examination of Financial Sub-Certification and Timing of Fraud Discovery on Employee Whistleblowing Reporting Intentions.D. Jordan Lowe, Kelly R. Pope & Janet A. Samuels - 2015 - Journal of Business Ethics 131 (4):757-772.
    The Sarbanes–Oxley Act of 2002 requires company executives to certify financial statements and internal controls as a means of reducing fraud. Many companies have operationalized this by instituting a sub-certification process and requiring lower-level managers to sign certification statements. These lower-level organizational members are often the individuals who are aware of fraud and are in the best position to provide information on the fraudulent act. However, the sub-certification process may have the effect of reducing employees’ intentions to report wrongdoing. We (...)
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  • Investigating the Effects of Gender on Consumers’ Moral Philosophies and Ethical Intentions.Connie R. Bateman & Sean R. Valentine - 2010 - Journal of Business Ethics 95 (3):393-414.
    Using information collected from a convenience sample of graduate and undergraduate students affiliated with a Midwestern university in the United States, this study determined the extent to which gender is related to consumers’ moral philosophies and ethical intentions. Multivariate and univariate results indicated that women were more inclined than men to utilize both consequence-based and rule-based moral philosophies in questionable consumption situations. In addition, women placed more importance on an overall moral philosophy than did men, and women had higher intentions (...)
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  • The Limits of Deontology in Dental Ethics Education.Parker Crutchfield, Lea Brandt & David Fleming - 2016 - International Journal of Ethics Education 1 (2):183-200.
    Most current dental ethics curricula use a deontological approach to biomedical and dental ethics that emphasizes adherence to duties and principles as properties that determine whether an act is ethical. But the actual ethical orientation of students is typically unknown. The purpose of the current study was to determine the ethical orientation of dental students in resolving clinical ethical dilemmas. First-year students from one school were invited to participate in an electronic survey that included eight vignettes featuring ethical conflicts common (...)
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  • An Investigation of the Relationships Among Volunteer Income Tax Assistance (VITA) Participation and Ethical Judgment and Decision Making.Anne L. Christensen & Angela Woodland - 2018 - Journal of Business Ethics 147 (3):529-543.
    The Pathways Commission calls on accounting educators to develop students’ skills in ethical judgment and decision making, but there is uncertainty about how best to accomplish this task. We test if participation in Volunteer Income Tax Assistance programs is positively associated with students’ ethical judgment and decision making. Using a questionnaire administered to students participating in VITA and students not participating in VITA at seven universities, we form multiple measures of students’ ethical judgment and students’ ethical decision making. Regression analyses (...)
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  • Ethical Orientation and Awareness of Tourism Students.Simon Hudson & Graham Miller - 2005 - Journal of Business Ethics 62 (4):383-396.
    The tourism industry is one of the largest industries in the world, and despite recent events that have made its operating environment more complex, the industry continues to grow [Theobald, 2005, Global Tourism, 3rd edn., Butterworth-Heinemann/Elsevier]. Commensurate to the size of the industry is a growth in the number of students pursuing degree courses in tourism around the world. Despite an increasingly sophisticated literature, the relative recency of the industry and its study has meant little attention has been paid in (...)
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  • Factors Influencing Ethical Intentions Among Future Accounting Professionals in the Caribbean.Philmore Alleyne, Diana Weekes-Marshall, Stacey Estwick & Robertine Chaderton - 2014 - Journal of Academic Ethics 12 (2):129-144.
    Ethical decision-making is an important function among accountants. This paper sought to determine the factors influencing the ethical intentions of future accounting professionals. Specifically, this study tested the applicability of the theory of reasoned action , theory of planned behavior and the extended model of the theory of planned behavior in predicting accounting students’ intentions to act unethically . Data was collected via a survey questionnaire from 298 accounting students at a Caribbean university. Results revealed that the independent variables significantly (...)
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  • The Role of Intent on Accounting Students’ Ethical Attitudes Towards Earnings Management.George Lan, Maureen Gowing & Talal Al-Hayale - 2015 - Journal of Academic Ethics 13 (4):345-362.
    The purpose of this study was to investigate whether intent, an attribute of earnings management, affected the evaluation of the level of ethical acceptability of other EM attributes reported by senior Canadian undergraduate accounting students. Extending work in the U.S. begun by Merchant and Rockness and Bruns and Merchant, 22–25, 1990), our results indicate that there were statistically significant differences in the assessments of ethical acceptability attributable to intent. There were also significant differences attributable to gender.
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  • Assertiveness Bias in Gender Ethics Research: Why Women Deserve the Benefit of the Doubt: Marketing and Consumer Behavior.Saar Bossuyt & Patrick Van Kenhove - 2018 - Journal of Business Ethics 150 (3):727-739.
    Gender is one of the most researched and contentious topics in consumer ethics research. It is common for researchers of gender studies to presume that women are more ethical than men because of their reputation for having a selfless, sensitive nature. Nevertheless, we found evidence that women behaved less ethically than men in two field experiments testing a passive form of unethical behavior. Women benefited to a larger extent from a cashier miscalculating the bill in their favor than men. However, (...)
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  • The Effects of Contextual and Wrongdoing Attributes on Organizational Employees' Whistleblowing Intentions Following Fraud.Shani N. Robinson, Jesse C. Robertson & Mary B. Curtis - 2012 - Journal of Business Ethics 106 (2):213-227.
    Recent financial fraud legislation such as the Dodd–Frank Act and the Sarbanes–Oxley Act (U.S. House of Representatives, Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, [H.R. 4173], 2010 ; U.S. House of Representatives, The Sarbanes–Oxley Act of 2002, Public Law 107-204 [H.R. 3763], 2002 ) relies heavily on whistleblowers for enforcement, and offers protection and incentives for whistleblowers. However, little is known about many aspects of the whistleblowing decision, especially the effects of contextual and wrongdoing attributes on organizational (...)
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  • Using Social Identity Theory to Predict Managers' Emphases on Ethical and Legal Values in Judging Business Issues.John A. Pearce - 2013 - Journal of Business Ethics 112 (3):497-514.
    The need to fill three gaps in ethics research in a business context sparked the current study. First, the distinction between the concepts of “ethical” and “legal” needs to be incorporated into theory building and empiricism. Second, a unifying theory is needed that can explain the variables that influence managers to emphasize ethics and legality in their judgments. Third, empirical evidence is needed to confirm the predictive power of the unifying theory, the discernable influence of personal and organizational variables, and (...)
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  • Ethical Judgments: What Do We Know, Where Do We Go? [REVIEW]Peter E. Mudrack & E. Sharon Mason - 2013 - Journal of Business Ethics 115 (3):575-597.
    Investigations into ethical judgments generally seem fuzzy as to the relevant research domain. We first attempted to clarify the construct and determine domain parameters. This attempt required addressing difficulties associated with pinpointing relevant literature, most notably the varied nomenclature used to refer to ethical judgments (individual evaluations of actions’ ethicality). Given this variation in construct nomenclature and the difficulties it presented in identifying pertinent focal studies, we elected to focus on research that cited papers featuring prominent and often-used measures of (...)
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  • What’s in It for Me? An Examination of Accounting Students’ Likelihood to Report Faculty Misconduct.Joanne C. Jones, Gary Spraakman & Cristóbal Sánchez-Rodríguez - 2014 - Journal of Business Ethics 123 (4):645-667.
    Since there are so few controls over detecting and preventing faculty misconduct, one of the most common ways in which it is discovered is through student reports. Given the importance of student reports in bringing to light faculty’s ethical lapses, this paper seeks to understand what factors influence students’ likelihood to report faculty misconduct. We develop an empirical model that integrates the decision process of the Prosocial Organizational Behavior Model with insights from the emotional perspective on whistleblowing. Specifically, we use (...)
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  • The Effects of Managers’ Moral Philosophy on Project Decision Under Agency Problem Conditions.Cheng-Li Huang & Bao-Guang Chang - 2010 - Journal of Business Ethics 94 (4):595-611.
    This study derives an improved model of managers’ decision-making behavior regarding possibly failing projects. Instead of adopting cognitive moral development used by Rutledge and Karim this investigation uses the agency theory framework to consider individual moral philosophy for the improvement of decisions regarding possibly failing projects. This research hypothesizes that a manager with low relativism has a stronger tendency to discontinue a possibly failing project than one with high relativism when agency problem are present or absent. Also, this study suggests (...)
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  • Managers’ Moral Decision-Making Patterns Over Time: A Multidimensional Approach.Johanna Kujala, Anna-Maija Lämsä & Katriina Penttilä - 2011 - Journal of Business Ethics 100 (2):191-207.
    Taking multidimensional ethics scale approach, this article describes an empirical survey of top managers’ moral decision-making patterns and their change from 1994 to 2004 during morally problematic situations in the Finnish context. The survey questionnaire consisted of four moral dilemmas and a multidimensional scale with six ethical dimensions: justice, deontology, relativism, utilitarianism, egoism and female ethics. The managers evaluated their decision-making in the problems using the multidimensional ethics scale. Altogether 880 questionnaires were analysed statistically. It is concluded that relying on (...)
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  • Associations Between Epistemological Beliefs and Moral Reasoning: Evidence From Accounting.Natalia M. Mintchik & Timothy A. Farmer - 2009 - Journal of Business Ethics 84 (2):259-275.
    We investigated associations between moral reasoning and epistemological beliefs in an accounting context using the sample of 140 senior accounting students from a public university in Midwestern U. S. We found no significant correlations between accounting students' principled reasoning about Thome's ethical dilemmas and their beliefs about knowledge measured by administering Schommer epistemological questionnaire. We conducted post-hoc power analysis and present the evidence that the lack of associations should not be attributed to the lack of power. Overall, our results suggest (...)
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  • Developing Moral Principles and Scenarios in the Light of Diversity: An Extension to the Multidimensional Ethics Scale.Johanna Kujala & Tarja Pietiläinen - 2007 - Journal of Business Ethics 70 (2):141-150.
    The purpose of this article is to develop the multidimensional ethics scale and moral scenarios that allow or even support diversity in managers’ reactions when measuring their moral decision-making. This means that we expand the multidimensional ethics scale with a female ethics dimension and take a critical look at the previously used scenarios in the light of diversity. Furthermore, we develop two new scenarios in order to better attain diversity in managers’ moral decision-making. Diversity is primarily looked at from a (...)
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  • The Muncy–Vitell Consumer Ethics Scale: A Modification and Application.Scott J. Vitell & James Muncy - 2005 - Journal of Business Ethics 62 (3):267-275.
    This study compares college students with other adults in terms of the Muncy–Vitell (1992) consumer ethics scale. Further, the study updates the Muncy–Vitell consumer ethics scale with modifications that include rewording and the addition of new items. These new items can be grouped into three distinct categories – (1) downloading/buying counterfeit goods, (2) recycling/environmental awareness and (3) doing the right thing/doing good. The study also compares these two groups in terms of their attitude toward business. Results show that there is (...)
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