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  1. Ethical Reputation of Financial Institutions: Do Board Characteristics Matter?Laura Baselga-Pascual, Antonio Trujillo-Ponce, Emilia Vähämaa & Sami Vähämaa - 2018 - Journal of Business Ethics 148 (3):489-510.
    This paper examines the association between board characteristics and the ethical reputation of financial institutions. Given the pivotal governance role of the board of directors and the value-relevance of ethical corporate behavior, we postulate a positive relationship between ethical reputation and board features that foster more effective monitoring and oversight. Using a sample of large financial institutions from 13 different countries, we run several alternative panel regressions of ethical reputation on board characteristics and firm-specific controls. Our results demonstrate that the (...)
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  • Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia.Abdul Ghafoor, Rozaimah Zainudin & Nurul Shahnaz Mahdzan - 2019 - Journal of Business Ethics 160 (2):587-608.
    This study investigates the key factors that elicit financial reporting fraud among companies in Malaysia. Using enforcement action releases issued by the Security Commission of Malaysia and Bursa Malaysia, we identify a sample of 76 firms that had committed financial reporting fraud during the period of 1996–2016. We use the fraud triangle framework and the Malaysian International Standards on Auditing 240 to identify the factors. Since the simple probit model fails to address the identification problem, we estimate our results using (...)
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  • Toward Effective Codes: Testing the Relationship with Unethical Behavior. [REVIEW]Muel Kaptein - 2011 - Journal of Business Ethics 99 (2):233 - 251.
    A business code of ethics is widely regarded as an important instrument to curb unethical behavior in the workplace. However, little is empirically known about the factors that determine the impact of a code on unethical behavior. Besides the existence of a code, this article studies five determining factors: the content of the code, the frequency of communication activities surrounding the code, the quality of the communication activities, and the embedment of the code in the organization by senior management as (...)
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  • Monitoring Costs, Managerial Ethics and Corporate Governance: A Modeling Approach. [REVIEW]Lerong He & Shih-Jen Kathy Ho - 2011 - Journal of Business Ethics 99 (4):623 - 635.
    This article evaluates effectiveness and costs of external regulation, in particular the Sarbanes-Oxley Act of 2002 (SOX) in restricting managerial malfeasance and safeguarding shareholder interests. It discusses the role of managerial ethics as an alternative corporate governance mechanism to protect shareholder value. This article builds a mathematical model to illustrate shareholders' choices of best corporate governance mechanisms, taking into account the influence of managerial ethics, effectiveness and costs of monitoring. We suggest that the best corporate governance design and the optimal (...)
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  • Effects of Illegal Behavior on the Financial Performance of US Banking Institutions.Mohamad Jamal Zeidan - 2013 - Journal of Business Ethics 112 (2):313-324.
    This study investigates whether financial performance is affected by corporate violations of laws and regulations. In a sample of 128 publicly traded banks that were subject to enforcement actions by US regulatory authorities over a 20-year period, we observed a significant negative market reaction pursuant to the violations. However, the market reaction did not vary meaningfully in accordance with the severity or repetitiveness of the violation. The results of this study are in conformity with previous research on industries other than (...)
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  • Business Ethics and the Development of Intellectual Capital.Hwan-Yann Su - 2014 - Journal of Business Ethics 119 (1):87-98.
    This paper documents that business ethics has positive impacts upon the development of intellectual capital. Knowledge has become the most important asset of modern businesses, and this study argues that business ethics is associated with the development of intangible knowledge resources—intellectual capital. Businesses with ethical values at the core reinforce ethical conducts and successfully build trust with their various stakeholders, leading to the formation of an ethical and trustworthy corporate culture and a positive corporate environment. Thus, in this reasoning, an (...)
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  • An Examination Into the Disclosure, Structure, and Contents of Ethical Codes in Publicly Listed Acquiring Firms.Virginia Bodolica & Martin Spraggon - 2015 - Journal of Business Ethics 126 (3):1-14.
    Due to the prevalent influence of legal trends in driving ethical homogenization and persistent decoupling between ethical substance and symbolism in today’s organizations, scholars are calling for a renewed interest in the structural makeup of ethical codes. This article explores the disclosure trends and examines the contents of codes of ethics in the context of Canadian publicly listed acquirers. Relying on the analysis of codes’ public availability, structure, purpose, and promoted values, four clusters of behavior are identified. Although many firms (...)
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  • Scoring Firms’ Codes of Ethics: An Explorative Study of Quality Drivers.Giovanni Maria Garegnani, Emilia Piera Merlotti & Angeloantonio Russo - 2015 - Journal of Business Ethics 126 (4):541-557.
    Research in the field of management has increasingly focused on strategies and tools related to corporate sustainability. Of the tools examined, codes of ethics have been found to play a primary role. Many studies have investigated the content of such codes, as well as their capacity to condition the behaviour of people within organizations. However, few studies have considered the intrinsic quality of codes of ethics. This study aims to investigate the impact that specific factors—firm size, degree of internationalization and (...)
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  • Why Does Board Gender Diversity Matter and How Do We Get There? The Role of Shareholder Activism in Deinstitutionalizing Old Boys’ Networks.Elise Perrault - 2015 - Journal of Business Ethics 128 (1):149-165.
    This essay bridges together social network and institutional perspectives to examine how women on boards, by breaking up directors’ homophilous networks, contribute to board effectiveness. It proposes that through real and symbolic representations, women enhance perceptions of the board’s instrumental, relational, and moral legitimacy, leading to increased perceptions of the board’s trustworthiness which in turn fosters shareholders’ trust in the firm. Envisioning the gender diversification of boards as an event of institutional change, this article considers the critical role of shareholder (...)
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  • The Effects of Women on Corporate Boards on Firm Value, Financial Performance, and Ethical and Social Compliance.Helena Isidro & Márcia Sobral - 2015 - Journal of Business Ethics 132 (1):1-19.
    The European Commission has recently proposed the introduction of legally binding quotas for women on corporate boards of European companies. This proposal has put the spotlight on the question of whether increasing female representation on the board brings economic benefits to the firm. In order to shed light on the issue, this study investigates the direct and indirect effects of women on the board on firm value. We use a simultaneous equation model to estimate the effects of women on the (...)
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  • The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation.Stephen Bear, Noushi Rahman & Corinne Post - 2010 - Journal of Business Ethics 97 (2):207 - 221.
    This article explores how the diversity of board resources and the number of women on boards affect firms' corporate social responsibility (CSR) ratings, and how, in turn, CSR influences corporate reputation. In addition, this article examines whether CSR ratings mediate the relationships among board resource diversity, gender composition, and corporate reputation. The OLS regression results using lagged data for independent and control variables were statistically significant for the gender composition hypotheses, but not for the resource diversitybased hypotheses. CSR ratings had (...)
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  • An Updated Inquiry Into the Study of Corporate Codes of Ethics: 2005–2016.Maira Babri, Bruce Davidson & Sven Helin - forthcoming - Journal of Business Ethics:1-38.
    This paper presents a review of 100 empirical papers studying corporate codes of ethics in business organizations from the time period mid-2005 until mid-2016, following approximately an 11-year time period after the previous review of the literature. The reviewed papers are broadly categorized as content-oriented, output-oriented, or transformation-oriented. The review sheds light on empirical focus, context, questions addressed, methods, findings and theory. The findings are discussed in terms of the three categories as well as the aggregate, stock of empirical CCE (...)
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  • Organizational Ethics Research: A Systematic Review of Methods and Analytical Techniques.Michael S. McLeod, G. Tyge Payne & Robert E. Evert - 2016 - Journal of Business Ethics 134 (3):429-443.
    Ethics are of interest to business scholars because they influence decisions, behaviors, and outcomes. While scholars have increasingly shown interest in business ethics as a research topic, there are a mounting number of studies that examine ethical issues at the organizational level of analysis. This manuscript reports the results of a systematic review of empirical research on organizational ethics published in a broad sample of business journals over a 33-year period. A total of 184 articles are analyzed to reveal gaps (...)
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