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  1. The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions.Jonathan Farrar, Steven E. Kaplan & Linda Thorne - 2019 - Journal of Business Ethics 154 (1):167-180.
    Although the role of fairness in tax compliance has been of increasing interest among the academic and professional tax communities, very little is known about the role of interactional fairness. Interactional fairness refers to the quality of the treatment provided to individuals from authority figures, such as tax authority representatives. We conduct an experiment using US taxpayers to examine the role of interactional fairness on tax compliance intentions, and how detection influences this relation. Taxpayers’ detection salience reflects their perceptions that (...)
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  • The Effects of Current Income Attributes on Nonprofessional Investors’ Say-on-Pay Judgments: Does Fairness Still Matter?Steven E. Kaplan & Valentina L. Zamora - 2018 - Journal of Business Ethics 153 (2):407-425.
    The say-on-pay regulation in the Dodd-Frank Act requires publicly-traded U.S. firms to hold a nonbinding, advisory shareholder vote on executive compensation. Advocates claim that SOP voting gives shareholders a mechanism to hold managers and boards more accountable. Critics contend that SOP votes may simplistically reflect shareholders’ reactions to the overall value of CEO compensation or the firm’s net income. However, based on prior research, we contend that market participants’ SOP votes are likely to consider current income attributes. For example, the (...)
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  • See What We Want to See? The Effects of Managerial Experience on Corporate Green Investments.Birte Schaltenbrand, Kai Foerstl, Arash Azadegan & Kevin Lindeman - 2018 - Journal of Business Ethics 150 (4):1129-1150.
    How impartial are managerial decisions? This question is particularly concerning when it comes to making green investment decisions in the face of stakeholder pressures. When managers respond to stakeholder pressures, their personal cognition, judgment, and past experiences play a role in determining their responses. The salience of particular stakeholder claims may be determined by deeply rooted individual preferences. This research investigates how a manager’s past experiences can influence green investments. Data are gathered from 247 managers about their past experience and (...)
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  • An Investigation of the Relationships Among Volunteer Income Tax Assistance 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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  • The Synergistic Effect of Descriptive and Injunctive Norm Perceptions on Counterproductive Work Behaviors.Ryan P. Jacobson, Lisa A. Marchiondo, Kathryn J. L. Jacobson & Jacqueline N. Hood - forthcoming - Journal of Business Ethics:1-19.
    This paper addresses the potentially interactive effects of descriptive and injunctive norm perceptions on an unethical workplace behavior: counterproductive work behavior perpetration. We draw on the Focus Theory of Normative Conduct and its conceptual distinction between norm types to refine research on this topic. We also test a person-by-environment interaction to determine whether the interactive effects of these norms for CWB are enhanced among employees reporting a stronger need to belong to social groups. In two studies, predictors were assessed in (...)
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  • CSR Disclosure Items Used as Fairness Heuristics in the Investment Decision.Helen Brown-Liburd, Jeffrey Cohen & Valentina L. Zamora - 2018 - Journal of Business Ethics 152 (1):275-289.
    The growth in demand for corporate social responsibility information raises the question of how various CSR disclosure items are used by investors, an important stakeholder group driven by instrumental, moral, and relational motives. Prior research examines the instrumental motive to maximize individual shareholder wealth and the moral motive to actualize personal stewardship interests. We contribute to the literature by examining investors’ relational motive to realize positive stakeholder relationships within and between organizations and communities. The relational motive arises when investors look (...)
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