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  1. The Influence of Distributive Justice on Lying for and Stealing From a Supervisor.Elizabeth E. Umphress, Lily Run Ren, John B. Bingham & Celile Itir Gogus - 2009 - Journal of Business Ethics 86 (4):507 - 518.
    In a controlled laboratory experiment, we found evidence for our predictions that participants who received fair distributive treatment were more likely to lie to give a supervisor a good performance evaluation than those treated unfairly, and those who received unfair distributive treatment were more likely to steal money from a supervisor than those treated fairly. We further proposed that the presence of an ethical code of conduct would moderate these relationships such that when the code was present these relationships would (...)
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  • The Influence of Distributive Justice on Lying for and Stealing From a Supervisor.Elizabeth E. Umphress, Lily Run Ren, John B. Bingham & Celile Itir Gogus - 2009 - Journal of Business Ethics 86 (4):507-518.
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  • Companies' Use of Whistle-Blowing to Detect Fraud: An Examination of Corporate Whistle-Blowing Policies. [REVIEW]Gladys Lee & Neil Fargher - 2013 - Journal of Business Ethics 114 (2):283-295.
    In order to provide an effective whistle-blowing system, it is expected that companies would provide employees with a high level of disclosure regarding the whistle-blowing process. This study investigates variation in the extent of whistle-blowing disclosures. As a measure of whistle-blowing implementation, this study further examines the provision of a hotline channel. The results suggest that the extent of whistle-blowing disclosures is positively associated with the permissibility of anonymous reporting and organisational support for whistle-blowing, the number of external directors on (...)
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  • Ethical Mindsets: An Australian Study. [REVIEW]Theodora Issa & David Pick - 2010 - Journal of Business Ethics 96 (4):613 - 629.
    The aim of this article is to define and delineate an ethical mindset. In deploying an interpretive mixed-methods analysis of the Australian services sector, data were collected through an online survey on 223 respondents followed by focus group interviews involving 20 participants. The analysis reveals evidence of ethical mindsets in Australian business context, the components of which are identified as being aesthetic judgment, spirituality, optimism, harmony and balance, contentment, truth telling, individual responsibility and professionalism. While the findings are limited to (...)
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  • Understanding Corruption in Organizations – Development and Empirical Assessment of an Action Model.Tanja Rabl & Torsten M. Kühlmann - 2008 - Journal of Business Ethics 82 (2):477-495.
    Despite a strong sensitization to the corruption problem and a large body of interdisciplinary research, scientists have only rarely investigated which motivational, volitional, emotional, and cognitive components make decision makers in companies act corruptly. Thus, we examined how their interrelation leads to corruption by proposing an action model. We tested the model using a business simulation game with students as participants. Results of the PLS structural equation modeling showed that both an attitude and subjective norm favoring corruption led to a (...)
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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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  • “Ethics Hotlines” in Transnational Companies: A Comparative Study.Reyes Calderón-Cuadrado, José Luis Álvarez-Arce, Isabel Rodríguez-Tejedo & Stella Salvatierra - 2009 - Journal of Business Ethics 88 (1):199-210.
    This empirical study explores the characteristics and degree of implementation of so-called ethics hotlines in transnational companies (TNCs), which allow employees to present allegations of wrongdoing and ethical dilemmas, as well as to report concerns. Ethics hotlines have not received much attention in literature; therefore, this paper aims to fill that gap. Through the analysis of conduct/ethics codes and the compliance programs of the top 150 transnational companies ranked by the United Nations Conference on Trade and Development (UNCTAD) ( 2007 (...)
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  • Corporate Ethical Policies in Large Corporations in Argentina, Brazil and Spain.Domènec Melé, Patricia Debeljuh & M. Cecilia Arruda - 2006 - Journal of Business Ethics 63 (1):21-38.
    This paper examines the status of Corporate Ethical Policies (CEP) in large companies in Argentina, Brazil and Spain, with a special emphasis on Corporate Ethics Statements (CES), documents that define the firms’ philosophy, values and norms of conduct. It is based on a survey of the 500 largest companies in these nations. The findings reveal many similarities between these countries. Among other things, it emerges that most companies give consideration to ethics in business and have adopted some kind of formal (...)
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  • The Impact of Situational Influences on Corruption in Organizations.Tanja Rabl - 2011 - Journal of Business Ethics 100 (1):85 - 101.
    The literature states that both situational and individual factors contribute to corrupt behavior. This study investigates the influence of rarely empirically investigated situational factors - the size of the bribe, time pressure, and the degree of abstractness of the business code - on the Model of Corrupt Action that describes the subjective decision making process of corrupt actors. To test the effects, I used an experimental simulation design. Only few effects were found. Thus, my results show a certain robustness of (...)
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  • The Methods Used to Implement an Ethical Code of Conduct and Employee Attitudes.Avshalom M. Adam & Dalia Rachman-Moore - 2004 - Journal of Business Ethics 54 (3):223-242.
    In the process of implementing an ethical code of conduct, a business organization uses formal methods. Of these, training, courses and means of enforcement are common and are also suitable for self-regulation. The USA is encouraging business corporations to self regulate with the Federal Sentencing Guidelines (FSG). The Guidelines prescribe similar formal methods and specify that, unless such methods are used, the process of implementation will be considered ineffective, and the business will therefore not be considered to have complied with (...)
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  • The Ethical Decision Making of Men and Women Executives in International Business Situations.Sean R. Valentine & Terri L. Rittenburg - 2007 - Journal of Business Ethics 71 (2):125 - 134.
    While a number of studies have examined the impact of gender/sex on ethical decision-making, the findings of this body of research do not provide consistent answers. Furthermore, very few of these studies have incorporated cross-cultural samples. Consequently, this study of 222 American and Spanish business executives explored sex differences in ethical judgments and intentions to act ethically. While no significant differences between males and females were found with respect to ethical judgments, females exhibited higher intentions to act more ethically than (...)
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