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  1. Buy Bribes or Bye-Bye Bribes: The Future Status of Bribery in International Commerce.James Weber & Kathleen Getz - 2004 - Business Ethics Quarterly 14 (4):695-711.
    Bribery in international business has become a priority concern among business, government, and community leaders. While discussions among philosophers often emphasize the ethical justification for banning bribery, policy-makers around the world are challenging it on the basis of its effects for economic development. In this paper we define bribery, trace recent efforts by the public, private, and civil society sectors to curb it, and attempt to answer the question: Will bribery become less common?
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  • Bribery in International Business Transactions.Christopher Baughn, Nancy L. Bodie, Mark A. Buchanan & Michael B. Bixby - 2010 - Journal of Business Ethics 92 (1):15-32.
    Globalization leads to cross-border business transactions between societies with very different norms and regulations regarding bribery. Bribery in international business transactions can be seen as a function of not only the demand for such bribes in different countries, but the supply, or willingness to provide bribes by multinational firms and their representatives. This study addresses the propensity of firms from 30 different countries to engage in international bribery. The study incorporates both domestic (economic development, culture, and domestic corruption in the (...)
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  • State-Owned Enterprises as Bribe Payers: The Role of Institutional Environment.Liang Chen, Sali Li, Jingtao Yi & Noman Shaheer - 2019 - Journal of Business Ethics 159 (1):221-238.
    Our paper draws attention to a neglected channel of corruption—the bribe payments by state-owned enterprises. This is an important phenomenon as bribe payments by SOEs fruitlessly waste national resources, compromising public welfare and national prosperity. Using a large dataset of 30,249 firms from 50 countries, we show that, in general, SOEs are less likely to pay bribes for achieving organizational objectives owing to their political connectivity. However, in deteriorated institutional environments, SOEs may be subjected to potential managerial rent-seeking behaviors, which (...)
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  • Does Economic Rationalization Decrease or Increase Accounting Professionals’ Occupational Values?Girts Racko - 2019 - Journal of Business Ethics 158 (3):763-777.
    Following corporate accounting scandals there has been an increasing concern with understanding the factors that undermine the occupational values of accounting professionals, which emphasize self-transcendence in the pursuit of public good and openness to change in the pursuit of autonomy and creativity. Prior studies have demonstrated that these values are undermined in economically rationalized organizational environments. Our study advances this research by examining how accounting professionals’ occupational values are influenced by the economic rationalization of countries where they are employed. While (...)
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  • Management Students' Attitudes Toward Business Ethics: A Comparison Between France and Romania. [REVIEW]Daniel Bageac, Olivier Furrer & Emmanuelle Reynaud - 2011 - Journal of Business Ethics 98 (3):391 - 406.
    This study focuses on the differences in the perception of business ethics across two groups of management students from France and Romania (n = 220). Data was collected via the ATBEQ to measure preferences for three business philosophies: Machiavellianism, Social Darwinism, and Moral Objectivism. The results show that Romanian students present more favorable attitudes toward Machiavellianism than French students; whereas, French students valued Social Darwinism and Moral Objectivism more highly. For Machiavellianism and Moral Objectivism the results are consistent with the (...)
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  • Compliance Through Company Culture and Values: An International Study Based on the Example of Corruption Prevention.Kai D. Bussmann & Anja Niemeczek - 2019 - Journal of Business Ethics 157 (3):797-811.
    The aim of this Web-based survey of 15 German companies with an international profile was to identify which higher-level values serve as a basis for a company culture that promotes integrity and can thereby also be used to promote crime prevention. Results on about 2000 managers in German parent companies and almost 600 managers in Central and North European branch offices show that a major preventive role can be assigned to a company culture that promotes integrity. This requires a ‘tone (...)
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  • Cultural Discrepancy and National Corruption: Investigating the Difference Between Cultural Values and Practices and Its Relationship to Corrupt Behavior.Katja Gelbrich, Yvonne Stedham & Daniel Gäthke - 2016 - Business Ethics Quarterly 26 (2):201-225.
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  • Fluidity of Regulation-CSR Nexus: The Multinational Corporate Corruption Example. [REVIEW]Onyeka Osuji - 2011 - Journal of Business Ethics 103 (1):31-57.
    Corporate social responsibility (CSR) is a relatively undeveloped concept despite its increasing importance to corporations. One difficulty is the possible inexactness of CSR. Another is the apparent reluctance by regulatory authorities and policy makers to intervene in the area. This is largely a result of inhibitions created by traditional approaches to company law with emphasis on shareholder protection and financial disclosure. The consequence is the stultification of independent development of CSR by tying social issues to financial performance. This attitude might (...)
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  • Understanding the Demand-Side Issues of International Corruption.S. Douglas Beets - 2005 - Journal of Business Ethics 57 (1):65-81.
    In global business, business organizations and their representatives frequently encounter corruption and may be the perpetrators, victims, or simply participants in such acts. While international corruption has existed in multiple forms for several years, many individuals, companies, nations, and international organizations are currently attempting to reduce or eliminate corrupt acts because of their harmful effects on local economies and the quality of life of citizens. Several of these corruption curtailment efforts have been directed toward the supply-side of corruption, i.e., those (...)
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  • The Role of Ethical Leadership Versus Institutional Constraints: A Simulation Study of Financial Misreporting by CEOs. [REVIEW]Stephen Chen - 2010 - Journal of Business Ethics 93 (S1):33-52.
    This article examines the proposition that a major cause of the major financial accounting scandals that received much publicity around the world was unethical leadership in the companies and compares the role of unethical leaders in a variety of scenarios. Through the use of computer simulation models, it shows how a combination of CEO's narcissism, financial incentive, shareholders' expectations and subordinate silence as well as CEO's dishonesty can do much to explain some of the findings highlighted in recent high profile (...)
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  • Global Corruption and Religion: An Empirical Examination.S. Douglas Beets - 2007 - Journal of Global Ethics 3 (1):69-85.
    The expansion of international trade and global business competition in recent years has been accompanied by growth in corruption. While many factors may contribute to a person's willingness to participate in a corrupt transaction, the influence of religion may be significant, and leaders of religious organizations have become increasingly vocal in their condemnation of corruption. As honesty and fairness to third parties is universal to many religions, leaders of many faiths are united in their opposition to corruption. To better comprehend (...)
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  • Goffman’s Return to Las Vegas: Studying Corruption as Social Interaction.Dennis Schoeneborn & Fabian Homberg - 2018 - Journal of Business Ethics 151 (1):37-54.
    In this paper, we argue that corruption research can benefit from studying corrupt transactions as a particular form of social interaction. We showcase the usefulness of a theoretical focus on social interaction by investigating online user reports on the website Frontdesktip.com. Through this focus, we can observe users sharing experiences and tips on the best ways of bribing hotel clerks in Las Vegas for attaining room upgrades and other complimentary extras. We employ a logistic regression analysis to examine what factors (...)
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  • The FCPA and the OECD Convention: Some Lessons From the U.S. Experience.Masako N. Darrough - 2010 - Journal of Business Ethics 93 (2):255-276.
    Although corruption is ubiquitous, attitudes toward it differ among countries. Until the 1997 OECD Convention, the U.S. had been one of the only two countries with an explicit extraterritorial anti-bribery law, the Foreign Corrupt Practices Act (FCPA) of 1977. The FCPA employs a two-pronged approach to control the supply side of corruption: (1) anti-bribery provisions; and (2) accounting (books and record and internal controls) provisions. I offer evidence, albeit indirect, to show that the FCPA had limited success. The OECD Convention (...)
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  • Bribery in MNEs: The Dynamics of Corruption Culture Distance and Organizational Distance to Core Values.Vijay S. Sampath & Noushi Rahman - forthcoming - Journal of Business Ethics:1-19.
    We examine how corporate bribery is impacted by cultural distance between multinational enterprises home and host countries, and organizational distance to core values between MNE entry modes and MNE headquarters. Tension between external and internal legitimacy helps to explain why cultural and organizational distances will affect MNE bribery. The empirical analysis used data from cross-border transactions by MNEs that were sanctioned by US regulatory officials between 1978 and 2011. We find statistical support for all hypotheses capturing main and moderating effects (...)
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  • Firm Networking and Bribery in China: Assessing Some Potential Negative Consequences of Firm Openness. [REVIEW]Fang Huang & John Rice - 2012 - Journal of Business Ethics 107 (4):533-545.
    Economic openness, both in terms of increased international trade exposure and enhanced inter-firm networking, has been a key element of China’s economic emergence since the implementation of market reforms and the “opening-up policy” over 30 years ago. Unfortunately, these changes have also coincided with the increased incidence of bribery and corruption. Both in general, and in the specific context of China, research on the relationship between a firm’s tendency toward openness and its propensity to engage in bribery is scarce. This (...)
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  • An Analysis of the Impact of Economic Wealth and National Culture on the Rise and Fall of Software Piracy Rates.Trevor T. Moores - 2008 - Journal of Business Ethics 81 (1):39-51.
    A number of studies have investigated and found a significant relationship among economic wealth, Hofstede’s national culture dimensions, and software piracy rates (SPR). No study, however, has examined the relationship between economic wealth, culture, and the fact that national SPRs have been declining steadily since 1994. Using a larger sample than has previously been available (57 countries), we confirm the expected negative relationship between economic wealth, culture (individualism and masculinity) and levels of software piracy. The rate of decline in software (...)
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  • Trade Liberalization, Corruption, and Software Piracy.Christopher Robertson, K. M. Gilley & William F. Crittenden - 2008 - Journal of Business Ethics 78 (4):623-634.
    As multinational firms explore new and promising national markets two of the most crucial elements in the strategic decision regarding market-entry are the level of corruption and existing trade barriers. One form of corruption that is crucially important to firms is the theft of intellectual property. In particular, software piracy has become a hotly debated topic due to the deep costs and vast levels of piracy around the world. The purpose of this paper is to assess how laissez-faire trade policies (...)
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  • Collectivism and Corruption in Commercial Loan Production: How to Break the Curse?Sadok El Ghoul, Omrane Guedhami, Chuck C. Y. Kwok & Xiaolan Zheng - 2016 - Journal of Business Ethics 139 (2):225-250.
    Recent research suggests that collectivism breeds corruption in bank lending. This finding, together with the stickiness of culture, poses a direct challenge to economic growth in collectivist societies. In this paper, we address this grim outlook by examining the types of firms that are susceptible to the detrimental effect of collectivism on lending integrity and the formal institutions that can help alleviate such effect. We find that the adverse effect of collectivism on bank corruption is more severe in small and (...)
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  • A Non‐Proxied Empirical Investigation of Cultures Effect on Corruption.Dekuwmini Mornah & Raymond J. Macdermott - 2018 - Business and Society Review 123 (2):269-301.
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  • Institutional Pillars and Corruption at the Societal Level.Ji Li, Jane Moy, Kevin Lam & W. L. Chris Chu - 2008 - Journal of Business Ethics 83 (2):327-339.
    This article studies the effects of social institutions on organizational corruption at the societal level by focusing on the possible interactions between the institutional pillars that have been identified in past research. Based on these three institutional aspects or pillars, this article tests the interactive effects of social institutions among societies throughout the world. The results suggest that the three institutional pillars have significant interactive effects on organizational corruption at the societal level. A discussion of the implications of the research (...)
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  • Corruption and Representations of Scholarly Output.Robert Liebler - 2008 - Journal of Academic Ethics 6 (3):259-269.
    In this paper I analyze representations of scholarly output for the purpose of identifying corrupt practices. Accordingly, the components of output—price, quantity, and time—are examined. A key part of the analysis is recognizing the unique role that the scholarly community plays in scholarship and the implications this has for the roles of groups other than the scholarly community. Finally, a survey of students indicates that particular representations of scholarly output are viewed by students as unethical.
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  • Global Business Ethics: Regulation, Code, or Self-Restraint.Gerald F. Cavanagh - 2004 - Business Ethics Quarterly 14 (4):625-642.
    Three strategies for developing just and consistent global business practices are examined: 1) international treaties and agreements, 2) global codes of business conduct, and 3) voluntary self-restraint. International agreements investigated are: NAFTA, Global Warming Treaty, OECD Anti-Bribery Treaty and Infant Formula Agreement. The codes examined are the Caux Round Table’s Principles for Business, The Global Sullivan Principles and The United Nations Global Compact with Business. Each of these three strategies is probed for its relative strengths and weaknesses, and its prospects (...)
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  • Cultural Dimensions, Ethical Sensitivity, and Corporate Governance.Alex W. H. Chan & Hoi Yan Cheung - 2012 - Journal of Business Ethics 110 (1):45-59.
    The economic globalization process has integrated different competitive markets and pushes firms in different countries to improve their managerial and operational efficiencies. Given the recent empirical evidence for the benefits to firms and stakeholders of good corporate governance (CG) practice, it is expected that good CG practice would be a common strategy for firms in different countries to meet the increasingly intense competition; however, this is not the case. This study examines the differences in CG practices in firms across different (...)
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  • Values Versus Regulations: How Culture Plays Its Role.Runtian Jing & John L. Graham - 2008 - Journal of Business Ethics 80 (4):791-806.
    This study examines the impact of culture on regulation and corruption. Our empirical results suggest that cultural values have significant effects on countries’ regulatory policies, levels of corruption, and economic development. Contrary to the conclusions drawn by others, this study shows no significant relationship between the regulatory policies of countries and their perceived levels of corruption. Thus, evidence of the “public choice view” toward entry regulation derived in related studies seems to be at least attenuated.
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  • When in Rome: How Non-Domestic Companies Listed in the UK May Not Comply with Accepted Norms and Principles of Good Corporate Governance. Does Home Market Culture Explain These Corporate Behaviours and Attitudes to Compliance?Malcolm Higgs & Peter Rejchrt - 2015 - Journal of Business Ethics 129 (1):131-159.
    Non-domestic companies are increasingly present on the London Stock Exchange. Such companies have specific governance requirements. They may seek to access capital in a more liquid market and to diversify ownership. The reputational ‘bonding’ to a prestigious exchange should be a statement to the market of a propensity to disclosure and a willingness to protect minority shareholders. Yet, many non-domestic companies retain tightly controlled shareholding structures and are based in emerging regions where national culture norms differ to the UK. We (...)
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  • Culture, Gender, and GMAT Scores: Implications for Corporate Ethics.Raj Aggarwal, Joanne E. Goodell & John W. Goodell - 2014 - Journal of Business Ethics 123 (1):125-143.
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  • Culture and Consumer Ethics.Ziad Swaidan - 2012 - Journal of Business Ethics 108 (2):201-213.
    Disparity in consumer ethics reflects cultural variations; these are differences in the collective programming of the mind that distinguishes one culture from another. This study explores the differences in consumer ethics across cultural dimensions using Hofstede's (in Culture's consequences: international differences in work-related values, Sage, Beverly Hills, 1980) model (collectivism, masculinity, power distance, and uncertainty avoidance) and Muncy and Vitell (in J Bus Res 24(4): 297-311, 1992) consumer ethics model (i.e., illegal, active, passive, and no harm). This is the first (...)
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