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  1. Ethics in Finance Research: Recommendations from an Academic Experts Delphi Panel.Leire San-Jose & Jose Luis Retolaza - 2018 - Journal of Academic Ethics 16 (1):19-38.
    This paper examines the flow of thoughts on ethics in finance both from academic experts and from published contributions that constitute an alternative view of the financial field from an ethical point of view. A Delphi method was used to achieve consensus about the perceptions and opinions academic experts hold about ethics in financial matters and in the research agenda. This approach permits the early detection of emerging lines, narrowing the research line and shortening subject selection time. An active research (...)
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  • Ethics in Finance and Accounting: Editorial Introduction.Domènec Melé, Josep M. Rosanas & Joan Fontrodona - 2017 - Journal of Business Ethics 140 (4):609-613.
    In light of the recent crisis and its aftershocks, it becomes crucial to reflect on the relationship between finance and accounting and on how to integrate ethics and efficiency, as well as on how to motivate and empower practitioners in the world of finance to commit to justice, fairness and enhanced understanding, and to improving their personal integrity. This article, written as an editorial introduction to a special issue includes works related to control measurement and ethical behavior, misbehaviors in finances (...)
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  • Local Corruption and Trade Credit: Evidence from an Emerging Market.Wenwu Cai, Xiaofeng Quan & Gary Gang Tian - 2023 - Journal of Business Ethics 185 (3):563-594.
    We propose that local corruption distorts the allocation of government-controlled resources and impairs the contract environment, thereby reducing firms’ use or suppliers’ provision of trade credit. We use a sample of Chinese-listed firms from 2007 to 2020 to examine the role of local corruption in firms’ access to trade credit and find that the level of local corruption is negatively related to firms’ trade credit use. This effect is more pronounced in firms with weak (vs. strong) internal governance, slack (tight) (...)
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