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  1. Sarbanes–Oxley Section 406 Code of Ethics for Senior Financial Officers and Firm Behavior.Saurabh Ahluwalia, O. C. Ferrell, Linda Ferrell & Terri L. Rittenburg - 2018 - Journal of Business Ethics 151 (3):693-705.
    Sarbanes–Oxley Section 406 requires a code of ethics for top financial and accounting officers in public companies. The objective of this research is to discover the impact of a financial code of ethics on firm behavior. We performed a longitudinal tracking of firm adoption of a financial code of ethics starting in 2005. We checked these companies’ codes again in 2011 to confirm their continued implementation. Financial restatements were used as a dependent variable to measure improved financial reporting after the (...)
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  2. Birds of a Feather Can Butt Heads: When Machiavellian Employees Work with Machiavellian Leaders.Frank D. Belschak, Rabiah S. Muhammad & Deanne N. Den Hartog - 2018 - Journal of Business Ethics 151 (3):613-626.
    Machiavellians are manipulative and deceitful individuals willing to utilize any strategy or behavior needed to attain their goals. This study explores what occurs when Machiavellian employees have a Machiavellian leader with the same negative, manipulative disposition. We argue that Machiavellian employees have a negative worldview and are likely to trust their leaders less. This reduced trust likely results in these employees experiencing higher stress and engaging in more unethical behavior. In addition, we expect these negative relationships to be exacerbated when (...)
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  3. Leader Narcissism Predicts Malicious Envy and Supervisor-Targeted Counterproductive Work Behavior: Evidence From Field and Experimental Research.Susanne Braun, Nilüfer Aydin, Dieter Frey & Claudia Peus - 2018 - Journal of Business Ethics 151 (3):725-741.
    Building on the emotion-centered model of voluntary work behavior, this research tests the relations between leader narcissism, followers’ malicious and benign envy, and supervisor-targeted counterproductive work behavior. Results across five studies, two experimental studies, and two field surveys indicate that leader narcissism relates positively to followers’ negative emotions, which in turn mediates the positive relation between leader narcissism and supervisor-targeted CWB. Proposed negative relations between leader narcissism and positive emotions were only partly supported. Our findings advance the understanding of envy (...)
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  4. Board Diversity and Corporate Social Disclosure: Evidence From Vietnam.Trang Cam Hoang, Indra Abeysekera & Shiguang Ma - 2018 - Journal of Business Ethics 151 (3):833-852.
    Debates around sound corporate governance propose board diversity as a key attribute to sufficiently challenge executive management for stakeholder engagement. This study contributes to this debate by empirically investigating the effect of board diversity on corporate social disclosure of Vietnamese listed firms. The study finds a significantly positive effect of diversity-in-boards on CSD while diversity-of-boards has no effect on CSD. The results contribute by showing that a single theoretical approach can provide an adequate explanation for board diversity. The study contributes (...)
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  5. On the Price of Morals in Markets: An Empirical Study of the Swedish AP-Funds and the Norwegian Government Pension Fund.Andreas G. F. Hoepner & Lisa Schopohl - 2018 - Journal of Business Ethics 151 (3):665-692.
    This study empirically analyses the exclusion of companies from investors’ investment universe due to a company’s business model or due to a company’s violations of international norms. We conduct a time-series analysis of the performance implications of the exclusion decisions of two leading Nordic investors, Norway’s Government Pension Fund-Global and Sweden’s AP-funds. We find that their portfolios of excluded companies do not generate an abnormal return relative to the funds’ benchmark index. While the exclusion portfolios show higher risk than the (...)
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  6. Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India.Monika Kansal, Mahesh Joshi, Shekar Babu & Sharad Sharma - 2018 - Journal of Business Ethics 151 (3):813-831.
    This paper explores the level of corporate social responsibility contributions disclosed by central public sector enterprises in India. This paper analyses the nature and quality of CSR disclosures made by CPSEs listed in India following the issue of CSR guidelines by the Department of Public Enterprises for CPSEs in March 2010. The purpose of the study is to investigate the impact of CSR guidelines on the reporting practices of the CPSEs. A content analysis of annual reports across seven themes shows (...)
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  7. Ethical Leadership and Its Cultural and Institutional Context: An Empirical Study in Japan.Takuma Kimura & Mizuki Nishikawa - 2018 - Journal of Business Ethics 151 (3):707-724.
    In recent times, international comparative studies on managers’ beliefs regarding ethical/unethical leadership have increased in number. These studies focus on both Eastern and Western countries. However, although these previous studies focused on the effects of national culture, they did not pay sufficient attention to the effects of institutions. Moreover, these studies covered only a few countries. Despite Japan’s strong influence on the world economy, it has not been included in previous studies on ethical leadership. Thus, to reveal unexplored factors—particularly cultural (...)
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  8.  3
    Moral Integrity and Relationship Commitment: An Empirical Examination in a Cross-Cultural Setting.Fuan Li, Sixue Zhang & Xuelian Yang - 2018 - Journal of Business Ethics 151 (3):785-798.
    The impact of integrity on organizational and/or interpersonal relationships is well documented in the literature but its influence on customer relationships such as consumer trust and relationship commitment has been largely overlooked. The present study attempts to fill this research gap by examining the effect of integrity on consumer relationship commitment in a cross-cultural setting. Survey data from the United States and China were used to test the hypothesized relationships. The results show that integrity has significant impacts on both consumer (...)
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  9. The Integrity of Financial Analysts: Evidence From Asymmetric Responses to Earnings Surprises.Rui Lu, Wenxuan Hou, Henry Oppenheimer & Ting Zhang - 2018 - Journal of Business Ethics 151 (3):761-783.
    This paper investigates the integrity of financial analysts by examining their recommendation responses to large quarterly earnings surprises. Although there is no significant difference in recommendation changes between affiliated and unaffiliated analysts in response to positive earnings surprises, affiliated analysts are more reluctant than unaffiliated analysts to downgrade stock recommendations in response to negative earnings surprises. The evidence implies that conflicts of interest undermine the integrity of financial analysts. We further examine the effects of reputation concern and the Global Research (...)
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  10. Ethical Leadership Perceptions: Does It Matter If You’Re Black or White?Dennis J. Marquardt, Lee Warren Brown & Wendy J. Casper - 2018 - Journal of Business Ethics 151 (3):599-612.
    Ethical scandals in business are all too common. Due to the increased public awareness of the transgressions of business executives and the potential costs associated with these transgressions, ethical leadership is among the top qualities sought by organizations as they hire and promote managers. This search for ethical leaders intersects with a labor force that is becoming more racially diverse than ever before. In this paper, we propose that the ethical leadership qualities of business leaders may be perceived differently depending (...)
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  11. Who Suffers When Supervisors Are Unhappy? The Roles of Leader–Member Exchange and Abusive Supervision.Su-Ying Pan & Katrina Jia Lin - 2018 - Journal of Business Ethics 151 (3):799-811.
    Driven by the cognitive-neoassociationistic model of aggression, this study examines how supervisors’ negative affect at work influences their interaction with subordinates, which further affects subordinate outcomes. Drawing upon research on power/resource interdependence and victim precipitation theory, we also test whether the positive relationship between supervisors’ negative affect and abusive supervision is moderated by leader–member exchange. Using one hundred and eighty supervisor–subordinate dyads from five hotels, we found that, supervisors’ negative affect at work was positively related to abusive supervision, LMX buffered (...)
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  12. When Leaders Stifle Innovation in Work Teams: The Role of Abusive Supervision.Vincent Rousseau & Caroline Aubé - 2018 - Journal of Business Ethics 151 (3):651-664.
    A growing body of research reveals that abusive supervision may have negative impacts in organizations. The purpose of the present study is to expand the knowledge regarding the impacts of this dysfunctional leadership behavior by examining its relationship with innovation in work teams. Specifically, we investigate the process through which abusive supervision may undermine team innovation by taking into account the mediating role of team proactive behavior. Moreover, we propose a boundary condition of the negative effect of abusive supervision by (...)
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  13. Internal Audit: Is the ‘Third Line of Defense’ Effective as a Form of Governance? An Exploratory Study of the Impression Management Techniques Chief Audit Executives Use in Their Annual Accountability to the Audit Committee.Mélanie Roussy & Michelle Rodrigue - 2018 - Journal of Business Ethics 151 (3):853-869.
    Our exploratory study considers whether the internal audit function is an efficient “third line of defense” for risk management and control as proposed by The Institute of Internal Auditors. To that end, we interview chief audit executives and experienced internal auditors to examine whether CAEs manage the impressions of audit committee members in the annual accountability process. We also provide an illustration of impression management techniques through a documentary case that explores a unique and exclusive dataset consisting of the main (...)
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  14. Corporate Reputation’s Invisible Hand: Bribery, Rational Choice, and Market Penalties.Vijay S. Sampath, Naomi A. Gardberg & Noushi Rahman - 2018 - Journal of Business Ethics 151 (3):743-760.
    Drawing upon rational choice and investor attention theories, we examine how accusations of corporate bribery and subsequent investigations shape market reactions. Using event study methodology to measure loss in firm value for public firms facing bribery investigations from 1978 to 2010, we found that total market penalties amounted to $60.61 billion. We ran moderated multiple regression analysis to examine further the degree to which the unique characteristics of bribery explain variations in market penalties. Companies committing bribery in less corrupt host (...)
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  15. Destructive Leadership: A Critique of Leader-Centric Perspectives and Toward a More Holistic Definition.Christian N. Thoroughgood, Katina B. Sawyer, Art Padilla & Laura Lunsford - 2018 - Journal of Business Ethics 151 (3):627-649.
    Over the last 25 years, there has been an increasing fascination with the “dark” side of leadership. The term “destructive leadership” has been used as an overarching expression to describe various “bad” leader behaviors believed to be associated with harmful consequences for followers and organizations. Yet, there is a general consensus and appreciation in the broader leadership literature that leadership represents much more than the behaviors of those in positions of influence. It is a dynamic, cocreational process between leaders, followers, (...)
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  16.  2
    The Impact of Corporate Social Responsibility Disclosure on Corporate Reputation: A Non-Professional Stakeholder Perspective.Anastasia Axjonow, Jürgen Ernstberger & Christiane Pott - 2018 - Journal of Business Ethics 151 (2):429-450.
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  17. Is There Informational Value in Corporate Giving?Kiyoung Chang, Hoje Jo & Ying Li - 2018 - Journal of Business Ethics 151 (2):473-496.
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  18.  1
    Social Trust and Corporate Misconduct: Evidence From China.Wang Dong, Hongling Han, Yun Ke & Kam C. Chan - 2018 - Journal of Business Ethics 151 (2):539-562.
    We study whether greater social trust is associated with a lower incidence of corporate misconduct. Both social norm and network theory suggest that social trust can affect managerial behavior and reduce the likelihood of misconduct behavior. Consistent with this prediction, we find that social trust is negatively associated with corporate misconduct behavior. Moreover, we show that, when media coverage is higher, the negative relation between social trust and corporate misconduct behavior is more pronounced. Further analyses suggest that social trust can (...)
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  19. Business Infomediary Representations of Corporate Responsibility.Meri Frig, Martin Fougère, Veronica Liljander & Pia Polsa - 2018 - Journal of Business Ethics 151 (2):337-351.
    Drawing on the recent discussion about the role information intermediaries play in affecting corporate responsibility adoption, we analyze the representation of CR issues in a business infomediary distributed by a leading business organization. The explicit task of the business infomediary is to promote a competitive national business environment. This paper contributes to research on CR, by providing new knowledge on the current CR discourse within the business community, and research on infomediaries, by introducing a distinction between watchdog-oriented and business-oriented infomediaries. (...)
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  20. The Impact of Corporate Social Responsibility on Risk Taking and Firm Value.Maretno Harjoto & Indrarini Laksmana - 2018 - Journal of Business Ethics 151 (2):353-373.
    We hypothesize that CSR serves as a control mechanism to reduce deviations from optimal risk taking, and therefore, CSR curbs excessive risk taking and reduces excessive risk avoidance. Based on the stakeholder theory, firms with CSR focus must balance the interests of multiple stakeholders, and therefore, managers must allocate resources to satisfy both investing and non-investing stakeholders’ interests. Using five measures of corporate risk taking and a sample of 1718 US firms during 1998 to 2011, we find that stronger CSR (...)
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  21.  1
    Framing Social Problems in Social Entrepreneurship.Chantal Hervieux & Annika Voltan - 2018 - Journal of Business Ethics 151 (2):279-293.
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  22. Corporate Philanthropy, Reputation Risk Management and Shareholder Value: A Study of Australian Corporate Giving.Kate Hogarth, Marion Hutchinson & Wendy Scaife - 2018 - Journal of Business Ethics 151 (2):375-390.
    This study examines the role of corporate philanthropy in the management of reputation risk and shareholder value of the top 100 ASX listed Australian firms for the 3 years 2011–2013. The results of this study demonstrate the business case for corporate philanthropy and hence encourage corporate philanthropy by showing increasing firms’ investment in corporate giving as a percentage of profit before tax, increases the likelihood of an increase in shareholder value. However, the proviso is that firms must also manage their (...)
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  23. Are Ethical Consumers Happy? Effects of Ethical Consumers' Motivations Based on Empathy Versus Self-Orientation on Their Happiness.Kumju Hwang & Hyewon Kim - 2018 - Journal of Business Ethics 151 (2):579-598.
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  24.  3
    Linking Societal Trust and CEO Compensation.Kiridaran Kanagaretnam, Abdul-Rahman Khokhar & Amin Mawani - 2018 - Journal of Business Ethics 151 (2):295-317.
    We examine the association between societal trust and the levels of CEO compensation and the proportion of equity-based compensation of 897 firm-years from 18 countries over the 2007–2013 period. We find both the levels of CEO compensation as well as the proportion of equity-based compensation to be lower in countries with higher levels of societal trust. This suggests that costly regulations on CEO compensation may not be as necessary in jurisdictions with higher levels of societal trust. We also examine the (...)
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  25. How and When Socially Entrepreneurial Nonprofit Organizations Benefit From Adopting Social Alliance Management Routines to Manage Social Alliances?Gordon Liu, Wai Wai Ko & Chris Chapleo - 2018 - Journal of Business Ethics 151 (2):497-516.
    Social alliance is defined as the collaboration between for-profit and nonprofit organizations. Building on the insights derived from the resource-based theory, we develop a conceptual framework to explain how socially entrepreneurial nonprofit organizations can improve their social alliance performance by adopting strategic alliance management routines. We test our framework using the data collected from 203 UK-based SENPOs in the context of cause-related marketing campaign-derived social alliances. Our results confirm a positive relationship between social alliance management routines and social alliance performance. (...)
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  26. How Well Have Social Economy Financial Institutions Performed During the Crisis Period? Exploring Financial and Social Efficiency in Spanish Credit Unions.Almudena Martínez-Campillo, Yolanda Fernández-Santos & María del Pilar Sierra-Fernández - 2018 - Journal of Business Ethics 151 (2):319-336.
    As Social Economy financial institutions, credit unions have traditionally been considered less efficient than traditional banking entities. However, like banks and savings banks, they have to be as efficient and competitive as possible to survive in today’s business environment, especially at times of crisis. To date, there have been very few studies on their efficiency and practically none for the crisis period. Moreover, almost all the existing studies assess only financial efficiency, without considering their social function. This study examines the (...)
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  27.  2
    Neither Principles Nor Rules: Making Corporate Governance Work in Sub-Saharan Africa.Franklin Nakpodia, Emmanuel Adegbite, Kenneth Amaeshi & Akintola Owolabi - 2018 - Journal of Business Ethics 151 (2):391-408.
    Corporate governance is often split between rule-based and principle-based approaches to regulation in different institutional contexts. This split is often informed by the types of institutional configurations, their strengths, and the complementarities within them. This approach to corporate governance regulation is mostly discussed in the context of developed economies and their regulatory demands. However, in developing and weak market economies, such as in Sub-Saharan Africa, there is no such explicit split and the debates on such contexts in the comparative corporate (...)
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  28. The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence From the GCC Islamic Banking Sector.Elena Platonova, Mehmet Asutay, Rob Dixon & Sabri Mohammad - 2018 - Journal of Business Ethics 151 (2):451-471.
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  29. Trends and Drivers in CSR Disclosure: A Focus on Reporting Practices in the Automotive Industry.Tiziana Russo-Spena, Marco Tregua & Alessandra De Chiara - 2018 - Journal of Business Ethics 151 (2):563-578.
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  30. The Detrimental Effect of Cause-Related Marketing Parodies.Ouidade Sabri - 2018 - Journal of Business Ethics 151 (2):517-537.
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  31.  7
    Corporate Social Responsibility Disclosures, Traditionalism and Politics: A Story From a Traditional Setting.Shahzad Uddin, Javed Siddiqui & Muhammad Azizul Islam - 2018 - Journal of Business Ethics 151 (2):409-428.
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  32.  1
    Is Ethical Finance the Answer to the Ills of the UK Financial Market? A Post-Crisis Analysis.Abdul Karim Aldohni - 2018 - Journal of Business Ethics 151 (1):265-278.
    The 2008 financial crisis exposed the dark side of the financial sector in the UK. It brought attention to the contaminated culture of the business, which accommodated the systemic malpractices that largely contributed to the financial turmoil of 2008. In the wake of the crisis there seems to be a wide consensus that this contaminated culture can no longer be accepted and needs to change. This article examines the ills of the UK financial market, more specifically the cultural contamination problem, (...)
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  33.  9
    The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention.Paul Andon, Clinton Free, Radzi Jidin, Gary S. Monroe & Michael J. Turner - 2018 - Journal of Business Ethics 151 (1):165-178.
    Many jurisdictions have put regulatory strategies in place to provide incentives and safeguards to whistleblowers to encourage whistleblowing on corporate wrongdoings. One such strategy is the provision of a financial incentive to the whistleblower if the complaint leads to a successful regulatory enforcement action against the offending organization. We conducted an experiment using professional accountants as participants to examine whether such an incentive encourages potential whistleblowers to report an observed financial reporting fraud to a relevant external authority. We also examine (...)
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  34.  2
    Corporate Codes of Ethics, National Culture, and Earnings Discretion: International Evidence.Chu Chen, Giorgio Gotti, Tony Kang & Michael C. Wolfe - 2018 - Journal of Business Ethics 151 (1):141-163.
    This study examines the role of codes of ethics in reducing the extent to which managers act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter managers from engaging in opportunistic financial reporting practices. In a sample of international companies, we find that the quality of corporate codes of ethics is associated with higher earnings quality, i.e., lower discretionary accruals. Our results (...)
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  35.  3
    Counterfeit Luxuries: Does Moral Reasoning Strategy Influence Consumers’ Pursuit of Counterfeits?Jie Chen, Lefa Teng & Yonghai Liao - 2018 - Journal of Business Ethics 151 (1):249-264.
    Morality, in the context of luxury counterfeit goods, has been widely discussed in existing literature as having a strong association with decreased purchase intention. However, drawing on moral disengagement theory, we argue that individuals are motivated to justify their immoral behaviors through guilt avoidance, thus increasing counterfeit purchase intention. This research demonstrates that consumers’ desire to purchase counterfeit luxuries hinges on two types of moral reasoning strategies: moral rationalization and moral decoupling. The empirical results show that each strategy increases purchase (...)
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  36.  2
    Remarks on Lydenberg’s “Reason, Rationality and Fiduciary Duty”.Neil Stuart Eccles - 2018 - Journal of Business Ethics 151 (1):55-68.
    In his 2014 paper entitled “Reason, Rationality and Fiduciary Duty”, Lydenberg ventures into the field of the moral and political philosophy dealing with distributive justice in search of fresh perspectives on fiduciary duty. Simply by doing this, Lydenberg makes the very important contribution of drawing a little more attention to the potential that this huge field of study might have in relation to understanding socially responsible investment. There are however difficulties with Lydenberg’s paper. I describe three in particular that I (...)
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  37.  1
    Apple: Good Business, Poor Citizen?Amitai Etzioni - 2018 - Journal of Business Ethics 151 (1):1-11.
    The recent case between Apple and the FBI, in which Apple refused to comply with a court order to aid the FBI in overriding the security features of an iPhone used by one of the San Bernardino terrorists, brought the tension between national security and individual rights to the forefront. This article looks at the case and these two core values from a liberal communitarian ethics perspective, and provides an analysis of how these values are reflected in U.S. law. It (...)
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  38.  2
    Do the Right Thing! Developing Ethical Behavior in Financial Institutions.Rachel Fichter - 2018 - Journal of Business Ethics 151 (1):69-84.
    Organizational culture and employee conduct in financial institutions are coming under increasing scrutiny by regulators who seek to identify the underlying sources of unethical behavior. The literature on ethics in the workplace has often emphasized the importance of the alignment of systems and processes with organizational values and the role of the leader in creating an ethical culture. Less is known about how individual employees experience the ethical decision-making process, especially in complex and high-risk business environments where there are discrepancies (...)
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  39.  1
    Do Parents and Peers Influence Adolescents’ Monetary Intelligence and Consumer Ethics? French and Chinese Adolescents and Behavioral Economics.Elodie Gentina, Thomas Li-Ping Tang & Qinxuan Gu - 2018 - Journal of Business Ethics 151 (1):115-140.
    Adolescents have increasing discretionary income, expenditures, and purchasing power. Inventory shrinkage costs $123.4 billion globally to retail outlets. Adolescents are disproportionately responsible for theft and shoplifting. Both parents and peers significantly influence adolescents’ monetary values, materialism, and dishonesty as consumers. In this study, we develop a theoretical model involving teenagers’ social attachment and their consumer ethics, treat adolescents’ money attitude in the context of youth materialism as a mediator, and simultaneously examine the direct and indirect paths. Results of 1018 adolescents (...)
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  40.  2
    Both Sides of the Coin: Motives for Corruption Among Public Officials and Business Employees.Madelijne Gorsira, Adriaan Denkers & Wim Huisman - 2018 - Journal of Business Ethics 151 (1):179-194.
    The aim of this study is to better understand why public officials and business employees engage in corruption. Insight into individual-level explanations for corruption was obtained with the aid of a self-report survey. The results suggest that the most indicative factors of whether or not individuals are corruption-prone are as follows: the moral conviction they have to refrain from corruption; perceptions of whether their colleagues approve of and engage in corruption; and difficulties experienced in complying with the rules on corruption. (...)
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  41. “Apple: Good Business, Poor Citizen”: A Practitioner’s Response.David Newkirk - 2018 - Journal of Business Ethics 151 (1):13-16.
    This paper was written in response to Etzioni’s “Apple: Good Business Poor Citizen”. It argues that Etzioni is correct in seeing the recent conflict between Apple and the FBI over cracking the San Bernardino shooter’s iPhone as requiring that considerations of national security be balanced against the rights of those it might impact. There are nonetheless critical questions about one must still ask: whose rights are curbed, to what degree, and how does a society decide which side to favor? More (...)
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  42. No Body to Kick, No Soul to Damn: Responsibility and Accountability for the Financial Crisis.Olivia Nicol - 2018 - Journal of Business Ethics 151 (1):101-114.
    This article takes the 2008–2010 financial crisis as a case study to explore the tension between responsibility and accountability in complex crises. I analyze the patterns of attribution and assumption of responsibility of thirty-three bankers in Wall Street, interviewed from fall 2008 to summer 2010. First, I show that responsibility for complex failures cannot be easily attributed or assumed: responsibility becomes diluted within the collective. Actors can only assume collective responsibility, recognizing that they belong to an institution at fault. Second, (...)
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  43. Ethical and Legal First Amendment Implications of FBI V. Apple: A Commentary on Etzioni’s ‘Apple: Good Business, Poor Citizen?’.Richard P. Nielsen - 2018 - Journal of Business Ethics 151 (1):17-28.
    This commentary proceeds as follows. First, it is argued from both ethical and legal perspectives through an analysis of Court precedents that Etzioni’s has improperly developed a too narrow First Amendment interpretation and conclusion that Apple should comply with the FBI’s demand to provide the FBI with a key to open iPhones. That is, broad First Amendment considerations and not solely narrow First Amendment “compelled speech” or only Fourth Amendment privacy issues are offered and analyzed from both ethical and legal (...)
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  44.  2
    Sweatshop Regulation: Tradeoffs and Welfare Judgements.Benjamin Powell - 2018 - Journal of Business Ethics 151 (1):29-36.
    The standard economic and ethical case in defense of sweatshops employs the standard of the “welfare of their workers and potential workers” to argue that sweatshop regulations harm the very people they intend to help. Scholars have recently contended that once the benefits and costs are balanced, regulations do, in fact, raise worker welfare. This paper describes the short and long-run tradeoffs associated with sweatshop regulation and then examines how reasonable constructions of measures of “worker welfare” would evaluate these tradeoffs (...)
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  45. Friendships of Virtue, Pursuit of the Moral Community, and the Ends of Business.Richard M. Robinson - 2018 - Journal of Business Ethics 151 (1):85-100.
    It is argued here that business firms can and do provide an incubator that enables the Aristotelian category of friendships of advantage to develop into friendships of virtue. This contradicts other literature that views acquaintances of utility as the business norm, and expresses pessimism concerning more advanced virtuous development of friendship within the business firm. It is argued here, however, that this virtuous development is integral to the Kantian social aim of pursuing a moral community, an aim which declares the (...)
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  46. 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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  47. Anger Strays, Fear Refrains: The Differential Effect of Negative Emotions on Consumers’ Ethical Judgments.Jatinder J. Singh, Nitika Garg, Rahul Govind & Scott J. Vitell - 2018 - Journal of Business Ethics 151 (1):235-248.
    Although various factors have been studied for their influence on consumers’ ethical judgments, the role of incidental emotions has received relatively less attention. Recent research in consumer behavior has focused on studying the effect of specific incidental emotions on various aspects of consumer decision making. This paper investigates the effect of two negative, incidental emotional states of anger and fear on ethical judgment in a consumer context using a passive unethical behavior scenario. The paper presents two experimental studies. Study 1 (...)
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  48. Workplace Harassment Intensity and Revenge: Mediation and Moderation Effects.Qiang Wang, Nathan A. Bowling, Qi-tao Tian, Gene M. Alarcon & Ho Kwong Kwan - 2018 - Journal of Business Ethics 151 (1):213-234.
    This study examines the mediating role of rumination, state anger, and blame attribution, and the moderating role of trait forgiveness in the relationship between workplace harassment intensity and revenge among employed students at a medium-sized Midwestern U.S. university and full-time employees from various industries in Shanghai, China. We tested the proposed model using techniques described by Hayes. Results within both samples suggested that workplace harassment intensity is positively associated with both major and minor revenge. Results of multiple mediation tests showed (...)
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  49. Applying the Randomized Response Technique in Business Ethics Research: The Misuse of Information Systems Resources in the Workplace.Amanda M. Y. Chu, Mike K. P. So & Ray S. W. Chung - 2018 - Journal of Business Ethics 151 (1):195-212.
    Mitigating response distortion in answers to sensitive questions is an important issue for business ethics researchers. Sensitive questions may be asked in surveys related to business ethics, and respondents may intend to avoid exposing sensitive aspects of their character by answering such questions dishonestly, resulting in response distortion. Previous studies have provided evidence that a surveying procedure called the randomized response technique is useful for mitigating such distortion. However, previous studies have mainly applied the RRT to individual dichotomous questions in (...)
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  50.  1
    The Effect of CEOs’ Turnover on the Corporate Sustainability Performance of French Firms.Yohan Bernard, Laurence Godard & Mohamed Zouaoui - 2018 - Journal of Business Ethics 150 (4):1049-1069.
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  51.  1
    Encouraging Consumer Charitable Behavior: The Impact of Charitable Motivations, Gratitude, and Materialism.Dora E. Bock, Jacqueline K. Eastman & Kevin L. Eastman - 2018 - Journal of Business Ethics 150 (4):1213-1228.
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  52.  1
    The Effect of Environmental Corporate Social Responsibility on Environmental Performance and Business Competitiveness: The Mediation of Green Information Technology Capital.Shun-Pin Chuang & Sun-Jen Huang - 2018 - Journal of Business Ethics 150 (4):991-1009.
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  53. Third-Party Certification, Sponsorship, and Consumers’ Ecolabel Use.Nicole Darnall, Hyunjung Ji & Diego A. Vázquez-Brust - 2018 - Journal of Business Ethics 150 (4):953-969.
    While prior ecolabel research suggests that consumers’ trust of ecolabel sponsors is associated with their purchase of ecolabeled products, we know little about how third-party certification might relate to consumer purchases when trust varies. Drawing on cognitive theory and a stratified random sample of more than 1200 consumers, we assess how third-party certification relates to consumers’ use of ecolabels across different program sponsors. We find that consumers’ trust of government and environmental NGOs to provide credible environmental information encourages consumers’ use (...)
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  54.  1
    Corporate Sustainable Innovation and Employee Behavior.Magali A. Delmas & Sanja Pekovic - 2018 - Journal of Business Ethics 150 (4):1071-1088.
    Corporate sustainable innovation is a major driver of institutional change, and its success can be largely attributed to employees. While some scholars have described the importance of intrinsic motivations and flexibility to facilitate innovation, others have argued that constraints and extrinsic motivations stimulate innovation. In the context of sustainable innovation, we explore which employee work practices are more conducive to firm-level innovation in corporate sustainability. Our results, based on a sample of 4640 French employees from 1764 firms, confirm the positive (...)
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  55.  2
    Managerial Views of Corporate Impacts and Dependencies on Ecosystem Services: A Case of International and Domestic Forestry Companies in China.D. D’Amato, M. Wan, N. Li, M. Rekola & A. Toppinen - 2018 - Journal of Business Ethics 150 (4):1011-1028.
    A line of research is emerging investigating the private sector impacts and dependencies on critical biodiversity and ecosystem services, and related business risks and opportunities. While the ecosystem services narrative is being forwarded globally as a key paradigm for promoting business sustainability, there is scarce knowledge of how these issues are considered at managerial level. This study thus investigates managerial views of corporate sustainability after the ecosystem services concept. We analyse interviews conducted with 20 managers from domestic and international forestry (...)
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  56.  2
    Underpaid and Corrupt Executives in China’s State Sector.Xunan Feng & Anders C. Johansson - 2018 - Journal of Business Ethics 150 (4):1199-1212.
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  57. An Integrative Model of the Influence of Parental and Peer Support on Consumer Ethical Beliefs: The Mediating Role of Self-Esteem, Power, and Materialism.Elodie Gentina, L. J. Shrum, Tina M. Lowrey, Scott J. Vitell & Gregory M. Rose - 2018 - Journal of Business Ethics 150 (4):1173-1186.
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  58. Why Architecture Does Not Matter: On the Fallacy of Sustainability Balanced Scorecards.Tobias Hahn & Frank Figge - 2018 - Journal of Business Ethics 150 (4):919-935.
    In a recent review article published in this journal, Hansen and Schaltegger discuss the architecture of sustainability balanced scorecards. They link the architecture of SBSCs to the maturity of the value system of a firm as well as to the proactiveness of a firm’s sustainability strategy. We contend that this argument is flawed and that the architecture of SBSC does not matter since—irrespective of their architecture—SBSCs are ill-suited to achieve substantive corporate contributions to sustainability. First, we assess the SBSC against (...)
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  59. Sustainability Balanced Scorecards and Their Architectures: Irrelevant or Misunderstood?Erik G. Hansen & Stefan Schaltegger - 2018 - Journal of Business Ethics 150 (4):937-952.
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  60.  1
    Qur’Anic Ethics for Environmental Responsibility: Implications for Business Practice.Akrum Helfaya, Amr Kotb & Rasha Hanafi - 2018 - Journal of Business Ethics 150 (4):1105-1128.
    Despite the growing interest in examining the role of religious beliefs as a guide towards environmental conscious actions, there is still a lack of research informed by an analysis of divine messages. This deficiency includes the extent to which ethics for environmental responsibility are promoted within textual divine messages; types of environmental themes promoted within the text of divine messages; and implications of such religious environmental ethics for business practice. The present study attempts to fill this gap by conducting a (...)
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  61. Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing.Juhyun Jung, Kathleen Herbohn & Peter Clarkson - 2018 - Journal of Business Ethics 150 (4):1151-1171.
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  62.  1
    Environmental Legitimacy, Green Innovation, and Corporate Carbon Disclosure: Evidence From CDP China 100.Dayuan Li, Min Huang, Shenggang Ren, Xiaohong Chen & Lutao Ning - 2018 - Journal of Business Ethics 150 (4):1089-1104.
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  63. The Level of Sustainability Assurance: The Effects of Brand Reputation and Industry Specialisation of Assurance Providers.Jennifer Martínez-Ferrero & Isabel-María García-Sánchez - 2018 - Journal of Business Ethics 150 (4):971-990.
    This research focuses on examining the relationship between some attributes of assurance providers and the level of sustainability assurance. By using the propensity to issue negative conclusions in the assurance statement as an indicator of the level of assurance, we examine whether the brand name and industry specialisation of the practitioners have an impact on the assurance opinion issued. Using an international sample of 1233 firm-year observations over the period 2007–2014, the findings document the impact of the brand reputation and (...)
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  64. Environmental Reporting Through an Ethical Looking Glass.Leanne Morrison, Trevor Wilmshurst & Sonia Shimeld - 2018 - Journal of Business Ethics 150 (4):903-918.
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  65.  1
    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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  66.  1
    Busy Auditors, Ethical Behavior, and Discretionary Accruals Quality in Malaysia.Karen M. Y. Lai, Andriyawan Sasmita, Ferdinand A. Gul, Yee Boon Foo & Marion Hutchinson - 2018 - Journal of Business Ethics 150 (4):1187-1198.
    The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total (...)
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  67. How is Business Adapting to Climate Change Impacts Appropriately? Insight From the Commercial Port Sector.Adolf K. Y. Ng, Tianni Wang, Zaili Yang, Kevin X. Li & Changmin Jiang - 2018 - Journal of Business Ethics 150 (4):1029-1047.
    Adaptation to climate change impacts is a key research topic in business ethics that poses substantial implications on the good lives of human beings. The commercial port sector is a highly relevant study focus with its pivotal roles in supply chains and international trade. Hence, it is important to investigate whether the port planning system and practice is appropriate in tackling climate change impacts. But beforehand, we must thoroughly understand the attitude and behaviors of port planners and operators on ports’ (...)
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  68. Assertiveness Bias in Gender Ethics Research: Why Women Deserve the Benefit of the Doubt.Saar Bossuyt & Patrick Van Kenhove - 2018 - Journal of Business Ethics 150 (3):727-739.
    Gender is one of the most researched and contentious topics in consumer ethics research. It is common for researchers of gender studies to presume that women are more ethical than men because of their reputation for having a selfless, sensitive nature. Nevertheless, we found evidence that women behaved less ethically than men in two field experiments testing a passive form of unethical behavior. Women benefited to a larger extent from a cashier miscalculating the bill in their favor than men. However, (...)
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  69. When Lying Does Not Pay: How Experts Detect Insurance Fraud.Danielle E. Warren & Maurice E. Schweitzer - 2018 - Journal of Business Ethics 150 (3):711-726.
    A growing literature has focused on understanding how to detect and deter unethical consumer behavior. In this work, we focus on a particularly important type of unethical consumer behavior, consumer insurance fraud, and we analyze a unique dataset to understand how experts investigate suspicious claims. Two separate but related literatures inform the process of investigating suspicious insurance claims. The first literature is grounded in field research and emphasizes the importance of secondary sources. The second literature is grounded in laboratory studies (...)
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  70.  1
    How Can Business Ethics Strengthen the Social Cohesion of a Society?Georges Enderle - 2018 - Journal of Business Ethics 150 (3):619-629.
    The essay aims to show how business ethics—understood as a three-level approach—can strengthen the social cohesion of a society, which is jeopardized today in many ways. In the first part, the purpose of business and the economy is explained as the creation of wealth defined as a combination of private and public wealth that includes natural, economic, human, and social capital. Special emphasis is placed on the implications of the creation of public wealth which requires institutions other than the market (...)
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  71. A Deliberative Case for Democracy in Firms.Andrea Felicetti - 2018 - Journal of Business Ethics 150 (3):803-814.
    The increasing centrality of business firms in contemporary societies calls for a renewed attention to the democratization of these actors. This paper sheds new light on the possibility of democratizing business firms by bridging recent scholarship in two fields—deliberative democracy and business ethics. To date, deliberative democracy has largely neglected the role of business firms in democratic societies. While business ethics scholarship has given more attention to these issues, it has overlooked the possibility of deliberation within firms. As argued in (...)
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  72.  2
    Should Corporations Have the Right to Vote? A Paradox in the Theory of Corporate Moral Agency.John Hasnas - 2018 - Journal of Business Ethics 150 (3):657-670.
    In his 2007 Ethics article, “Responsibility Incorporated,” Philip Pettit argued that corporations qualify as morally responsible agents because they possess autonomy, normative judgment, and the capacity for self-control. Although there is ongoing debate over whether corporations have these capacities, both proponents and opponents of corporate moral agency appear to agree that Pettit correctly identified the requirements for moral agency. In this article, I do not take issue with either the claim that autonomy, normative judgment, and self-control are the requirements for (...)
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  73. Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness.Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim & Gerald J. Lobo - 2018 - Journal of Business Ethics 150 (3):879-902.
    Using an international sample of firms from 32 countries, we study the relation between media independence and corporate tax aggressiveness. We measure media independence by the extent of private ownership and competition in the media industry. Using an indicator variable for tax aggressiveness when the firm’s corporate tax avoidance measure is within the top quartile of each country-industry combination, we find strong evidence that media independence is associated with a lower likelihood of tax aggressiveness, after controlling for other institutional determinants, (...)
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  74. Applicants with a Tarnished Past: Stealing Thunder and Overcoming Prior Wrongdoing.Ksenia O. Krylova, Teri Elkins Longacre & James S. Phillips - 2018 - Journal of Business Ethics 150 (3):793-802.
    Prior negative performance and wrongdoing are difficult for applicants to overcome during their job search. The result has often been that they resort to lies and deception in order to obtain employment. The present study examines “stealing thunder” as a trust repair tactic that might be useful for overcoming prior indiscretions when it is used by applicants during the selection interview process. Stealing thunder refers to the self-disclosure of negative information that preempts allegations of wrongdoing by third parties such as (...)
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  75.  1
    Investigating the Impacts of Organizational Factors on Employees’ Unethical Behavior Within Organization in the Context of Chinese Firms.Xiaolin Lin, Paul F. Clay, Nick Hajli & Majid Dadgar - 2018 - Journal of Business Ethics 150 (3):779-791.
    Unethical behavior is under-examined in the workplace. To date, few studies have attempted to explore the antecedents of an employee’s ethical decisions, particularly with respect to unethical behavior and its effects. To capture an employee’s psychological perception of unethical behavior in the workplace, this paper integrates organizational factors into the Theory of Reasoned Action. By conducting an empirical study in a Chinese firm, we found that codes of conduct and performance pressure have a significant influence on an employee’s attitude toward (...)
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  76. The Influence of Native Versus Foreign Language on Chinese Subjects’ Aggressive Financial Reporting Judgments.Peipei Pan & Chris Patel - 2018 - Journal of Business Ethics 150 (3):863-878.
    Researchers have suggested that ethical judgments about “right” and “wrong” are the result of deep and thoughtful principles and should therefore be consistent and not influenced by factors, such as language :e94842, 2014b, p. 1). As long as an ethical scenario is understood, individuals’ resolution should not depend on whether the ethical scenario is presented in their native language or in a foreign language. Given the forces of globalization and international convergence, an increasing number of accountants and accounting students are (...)
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  77.  2
    Trickle-Down Effects of Perceived Leader Integrity on Employee Creativity: A Moderated Mediation Model.He Peng & Feng Wei - 2018 - Journal of Business Ethics 150 (3):837-851.
    This study explored the relationship between the integrity of the supervisor and the manager and the creativity of employees who are below the supervisor. Drawing on social learning theory, we proposed a moderated mediation model for the trickle-down effects of perceived supervisor integrity. Using a sample of 716 employees and their supervisors, we found positive associations between both managers’ and supervisors’ integrity and employee creativity. Supervisors’ integrity partially mediates the relationship between managers’ integrity and employee creativity. In addition, supervisors’ perceptions (...)
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  78.  1
    A Disposition-Based Fraud Model: Theoretical Integration and Research Agenda.Vasant Raval - 2018 - Journal of Business Ethics 150 (3):741-763.
    For several decades, most discussion on financial fraud has centered on the fraud triangle, which has evolved over time through various extensions and re-interpretations. While this has served the profession well, the articulation of the human side of the act is indirect and diffused. To address this limitation, this research develops a model to explain the role of human desires, intentions, and actions in indulgence of, or resistance to, the act of financial fraud. Evidence from religion, philosophy, sociology, neurology, behavioral (...)
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  79.  1
    The Effects of Compensation Structures and Monetary Rewards on Managers’ Decisions to Blow the Whistle.Jacob M. Rose, Alisa G. Brink & Carolyn Strand Norman - 2018 - Journal of Business Ethics 150 (3):853-862.
    Recent research indicates that compensation structure can be used by firms to discourage their employees from whistleblowing. We extend the ethics literature by examining how compensation structures and financial rewards work together to influence managers’ decisions to blow the whistle. Results from an experiment indicate that compensation with restricted stock, relative to stock payments that lack restrictions, can enhance the likelihood that managers will blow the whistle when large rewards are available. However, restricted stock can also threaten the effectiveness of (...)
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  80.  2
    On Ethically Solvent Leaders: The Roles of Pride and Moral Identity in Predicting Leader Ethical Behavior.Stacey Sanders, Barbara Wisse, Nico W. Van Yperen & Diana Rus - 2018 - Journal of Business Ethics 150 (3):631-645.
    The popular media has repeatedly pointed to pride as one of the key factors motivating leaders to behave unethically. However, given the devastating consequences that leader unethical behavior may have, a more scientific account of the role of pride is warranted. The present study differentiates between authentic and hubristic pride and assesses its impact on leader ethical behavior, while taking into consideration the extent to which leaders find it important to their self-concept to be a moral person. In two experiments (...)
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  81.  1
    What Makes a Business Ethicist? A Reflection on the Transition From Applied Philosophy to Critical Thinking.Peter Seele - 2018 - Journal of Business Ethics 150 (3):647-656.
    This article discusses the transition that business ethics has undergone since its start essentially as a philosophical sub-discipline of applied ethics. Today, business ethics—as demonstrated by four examples of gatekeepers—is a well-established field in general management, and increasingly business scholars without a “formal” background in philosophy are entering the scene. I take this transition to examine an updated positioning of business ethics and offer a proposal to redefine what makes a business ethicist. I suggest taking critical thinking as the common (...)
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  82. Efficiency and Ethically Responsible Management.Jeffery Smith - 2018 - Journal of Business Ethics 150 (3):603-618.
    One common justification for the pursuit of profit by business firms within a market economy is that profit is not an end in itself but a means to more efficiently produce and allocate resources. Profit, in short, is a mechanism that serves the market’s purpose of producing Pareto superior outcomes for society. This discussion examines whether such a justification, if correct, requires business managers to remain attentive to how their firm’s operation impacts the market’s purpose. In particular, it is argued (...)
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  83. Family Business Ethics: At the Crossroads of Business Ethics and Family Business.Pedro Vazquez - 2018 - Journal of Business Ethics 150 (3):691-709.
    In spite of the considerable development of research in the fields of business ethics and family business, a comprehensive review and integration of the area where both disciplines intersect has not been undertaken so far. This paper aims at contributing to the call for more research on family business ethics by answering the following research questions: What is the status of the current research at the intersection of business ethics and family business? Why and how do family firms differ from (...)
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  84.  2
    Virtuous Structures.Dirk Vriens, Jan Achterbergh & Liesbeth Gulpers - 2018 - Journal of Business Ethics 150 (3):671-690.
    To discuss moral behavior in organizations, a growing number of authors turn to a ‘virtue ethics’ approach. Central to this approach is the so-called moral character of individuals in organizations: a well-developed moral character enables organizational members to deal with the specific moral issues they encounter during their work. If a virtue ethics perspective is seen as relevant, one may ask how organizations can facilitate that their members can exercise and develop their moral character. In this paper, we argue that (...)
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  85.  1
    What is in It for Me? Middle Manager Behavioral Integrity and Performance.Sean A. Way, Tony Simons, Hannes Leroy & Elizabeth A. Tuleja - 2018 - Journal of Business Ethics 150 (3):765-777.
    We propose that middle managers’ perceived organizational support enhances their performance through the sequential mediation of their behavioral integrity and follower organizational citizenship behaviors. We test our model with data collected from middle managers, their direct subordinates, and their direct superiors at 18 hotel properties in China. The current study’s findings contribute to the existing literature on perceived organizational support and behavioral integrity. They also add a practical self-interest argument for middle managers’ efforts to maintain their word-action alignment by demonstrating (...)
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  86. Business Ethics in the Greater China Region: Past, Present, and Future Research.Juelin Yin & Ali Quazi - 2018 - Journal of Business Ethics 150 (3):815-835.
    While business ethics has generated a great deal of research internationally over the last few decades, academic reviews of the business ethics literature remain limited. Moreover, there has been little attempt to date to analyze this literature specifically in the Greater China region, which has been experiencing rapid socioeconomic growth and dynamic evolution of business ethics in recent decades. This paper addresses this research gap by undertaking a comprehensive and critical appraisal of the business ethics literature on Greater China. In (...)
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  87.  4
    Review of Business Ethics: A Kantian Perspective, by Norman E. Bowie, 2nd Edition. [REVIEW]Ebrahim Azadegan - 2018 - Journal of Business Ethics 150 (2):593-596.
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  88. National Stakeholder Orientation, Corporate Social Responsibility, and Bank Loan Cost.Yan-Leung Cheung, Weiqiang Tan & Wenming Wang - 2018 - Journal of Business Ethics 150 (2):505-524.
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  89.  7
    Cross-Sector Partnerships for Systemic Change: Systematized Literature Review and Agenda for Further Research.Amelia Clarke & Andrew Crane - 2018 - Journal of Business Ethics 150 (2):303-313.
    The literature on cross-sector partnerships has increasingly focused attention on broader systemic or system-level change. However, research to date has been partial and fragmented, and the very idea of systemic change remains conceptually underdeveloped. In this article, we seek to better understand what is meant by systemic change in the context of cross-sector partnerships and use this as a basis to discuss the contributions to the Thematic Symposium. We present evidence from a broad, multidisciplinary systematized review of the extant literature, (...)
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  90.  7
    Harnessing Wicked Problems in Multi-Stakeholder Partnerships.Domenico Dentoni, Verena Bitzer & Greetje Schouten - 2018 - Journal of Business Ethics 150 (2):333-356.
    Despite the burgeoning literature on the governance and impact of cross-sector partnerships in the past two decades, the debate on how and when these collaborative arrangements address globally relevant problems and contribute to systemic change remains open. Building upon the notion of wicked problems and the literature on governing such wicked problems, this paper defines harnessing problems in multi-stakeholder partnerships as the approach of taking into account the nature of the problem and of organizing governance processes accordingly. The paper develops (...)
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  91.  1
    Review of Technology, Society and Sustainability Edited by Lech W. Zacher. [REVIEW]Joseph DesJardins - 2018 - Journal of Business Ethics 150 (2):597-598.
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  92. Corporate Governance Systems Diversity: A Coasian Perspective on Stakeholder Rights.Dorothee Feils, Manzur Rahman & Florin Şabac - 2018 - Journal of Business Ethics 150 (2):451-466.
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  93. The Relevance of Nationality and Industry for Stakeholder Salience: An Investigation Through Integrated Reports.Cristina Gianfelici, Andrea Casadei & Federica Cembali - 2018 - Journal of Business Ethics 150 (2):541-558.
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  94.  3
    Review of Wealth, Commerce, and Philosophy: Foundational Thinkers and Business Ethics, Edited by Eugene Heath and Byron Kaldis. [REVIEW]Roni Hirsch - 2018 - Journal of Business Ethics 150 (2):599-601.
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  95.  15
    Does Economics and Business Education Wash Away Moral Judgment Competence?Katrin Hummel, Dieter Pfaff & Katja Rost - 2018 - Journal of Business Ethics 150 (2):559-577.
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  96. Maintenance of Cross-Sector Partnerships: The Role of Frames in Sustained Collaboration.Elizabeth J. Klitsie, Shahzad Ansari & Henk W. Volberda - 2018 - Journal of Business Ethics 150 (2):401-423.
    We examine the framing mechanisms used to maintain a cross-sector partnership that was created to address a complex long-term social issue. We study the first 8 years of existence of an XSP that aims to create a market for recycled phosphorus, a nutrient that is critical to crop growth but whose natural reserves have dwindled significantly. Drawing on 27 interviews and over 3000 internal documents, we study the evolution of different frames used by diverse actors in an XSP. We demonstrate (...)
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  97.  1
    The Effectiveness of Bank Governance Reforms in the Wake of the Financial Crisis: A Stakeholder Approach.Sylvia Maxfield, Liu Wang & Mariana Magaldi de Sousa - 2018 - Journal of Business Ethics 150 (2):485-503.
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  98.  1
    Business Schools at the Crossroads? A Trip Back From Sparta to Athens.Maria Jose Murcia, Hector O. Rocha & Julian Birkinshaw - 2018 - Journal of Business Ethics 150 (2):579-591.
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  99. Media Depictions of CEO Ethics and Stakeholder Support of CSR Initiatives: The Mediating Roles of CSR Motive Attributions and Cynicism.Babatunde Ogunfowora, Madelynn Stackhouse & Won-Yong Oh - 2018 - Journal of Business Ethics 150 (2):525-540.
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  100. Stakeholder Engagement: Keeping Business Legitimate in Austria’s Natural Mineral Water Bottling Industry.Anna Katharina Provasnek, Erwin Schmid & Gerald Steiner - 2018 - Journal of Business Ethics 150 (2):467-484.
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  101. Cross-Sector Social Interactions and Systemic Change in Disaster Response: A Qualitative Study.Anne M. Quarshie & Rudolf Leuschner - 2018 - Journal of Business Ethics 150 (2):357-384.
    The United States National Preparedness System has evolved significantly in the recent past. These changes have affected the system structures and goals for disaster response. At the same time, actors such as private businesses have become increasingly involved in disaster efforts. In this paper, we begin to fill the gap in the cross-sector literature regarding interactions that have systemic impacts by investigating how the simultaneous processes of systemic change and intensifying cross-sector interaction worked and interacted in the context of the (...)
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  102. Does Cross-Sector Collaboration Lead to Higher Nonprofit Capacity?Michelle Shumate, Jiawei Sophia Fu & Katherine R. Cooper - 2018 - Journal of Business Ethics 150 (2):385-399.
    Cross-sector social partnership case-based theory and research have long argued that nonprofits that engage in more integrative and enduring cross-sector partnerships should increase their organizational capacity. By increasing their capacity, nonprofits increase their ability to contribute to systemic change. The current research investigates this claim in a large-scale empirical research study. In particular, this study examines whether nonprofits that have a greater number of integrated cross-sector partnerships have greater capacities for financial management, strategic planning, external communication, board leadership, mission orientation, (...)
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  103. Multiparty Alliances and Systemic Change: The Role of Beneficiaries and Their Capacity for Collective Action.Diana Trujillo - 2018 - Journal of Business Ethics 150 (2):425-449.
    The intensification of cross-sector collaboration phenomena has occurred in multiple fields of action. Organizations in the private, public, and social sectors are working together to tackle society’s most wicked problems. Some success has resulted in a generalized belief that cross-sector collaborations represent the new paradigm to manage complex problems. Yet, important knowledge gaps remain about how cross-sector alliances generate value for society, particularly to its beneficiaries. This paper answers the question: How cross-sector collaborations lead to systemic change? It uses a (...)
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  104.  4
    Capturing Collaborative Challenges: Designing Complexity-Sensitive Theories of Change for Cross-Sector Partnerships.Rob van Tulder & Nienke Keen - 2018 - Journal of Business Ethics 150 (2):315-332.
    Systems change requires complex interventions. Cross-sector partnerships face the daunting task of addressing complex societal problems by aligning different backgrounds, values, ideas and resources. A major challenge for CSPs is how to link the type of partnership to the intervention needed to drive change. Intervention strategies are thereby increasingly based on Theories of Change. Applying ToCs is often a donor requirement, but it also reflects the ambition of a partnership to enhance its transformative potential. The current use of ToCs in (...)
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  105.  4
    Corporate Social Responsibility and Corporate Longevity: The Mediating Role of Social Capital and Moral Legitimacy in Korea.Se-Yeon Ahn & Dong-Jun Park - 2018 - Journal of Business Ethics 150 (1):117-134.
    How does a company achieve long-term survival? This study starts with the question of why, among companies on the verge of bankruptcy, some survive and some break up. This study argues that the long-term survival of a company is determined by not only its economic performance but also its social performance. It clarifies that sustainable corporate social responsibility practices facilitate long-term survival. Thus, this study analyzed 259 CSR actions performed by eight representative long-lived companies in Korea and how the various (...)
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  106.  1
    Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure.Maria Baldini, Lorenzo Dal Maso, Giovanni Liberatore, Francesco Mazzi & Simone Terzani - 2018 - Journal of Business Ethics 150 (1):79-98.
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  107.  2
    Corporate Philanthropy and Tunneling: Evidence From China.Jun Chen, Wang Dong, Jamie Tong & Feida Zhang - 2018 - Journal of Business Ethics 150 (1):135-157.
    This paper examines the association between corporate philanthropy and tunneling by controlling shareholders. Using a unique dataset from China, the paper finds evidence that firms donating more are less likely to tunnel. The negative association between philanthropy and tunneling is stronger when firms are faced with more severe agency conflicts, as indicated by lower largest shareholding, fewer growth opportunities, lower state ownership, and weaker product market competition. The results suggest that companies engaging in philanthropy have incentives to enhance their reputations (...)
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  108.  1
    Corporate Reputation and Collective Crises: A Theoretical Development Using the Case of Rana Plaza.Breeda Comyns & Elizabeth Franklin-Johnson - 2018 - Journal of Business Ethics 150 (1):159-183.
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  109.  1
    Food Waste, Power, and Corporate Social Responsibility in the Australian Food Supply Chain.Bree Devin & Carol Richards - 2018 - Journal of Business Ethics 150 (1):199-210.
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  110.  5
    Does Equity Ownership Matter for Corporate Social Responsibility? A Literature Review of Theories and Recent Empirical Findings.Christian M. Faller & Dodo zu Knyphausen-Aufseß - 2018 - Journal of Business Ethics 150 (1):15-40.
    Based on the concept of shareholder primacy, many scholars have argued that it is more important for businesses to earn profits for their shareholders than to provide benefits to society at large. Corporate social responsibility is often regarded as an investment that comes at the expense of shareholders. In contrast, research analyzing the connections between the equity ownership structure of a company and its level of CSR engagement suggests that CSR offers benefits to shareholders that go beyond direct financial returns (...)
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  111. On the Value of Corporate Social Responsibility Disclosure: An Empirical Investigation of Corporate Bond Issues in China.Guangming Gong, Si Xu & Xun Gong - 2018 - Journal of Business Ethics 150 (1):227-258.
    We provide the first comprehensive and robust evidence on the relationship between CSR disclosure quality and the costs of corporate bonds in China. We find that firms with high CSR disclosure quality are associated with lower costs of corporate bonds. Our findings are robust to endogeneity issues arising from reverse causality, omitted variable bias, and the interdependencies between price and non-price terms. The negative relationship between CSR disclosure quality and the costs of corporate bonds is stronger in weak corporate governance (...)
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  112. The Corporate Social Responsibility Information Environment: Examining the Value of Financial Analysts’ Recommendations.Changhee Lee, Dan Palmon & Ari Yezegel - 2018 - Journal of Business Ethics 150 (1):279-301.
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  113.  2
    Corporate Board and Corporate Social Responsibility Assurance: Evidence From China.Lin Liao, Teng Lin & Yuyu Zhang - 2018 - Journal of Business Ethics 150 (1):211-225.
    This paper investigates the association between board characteristics and the company’s corporate social responsibility assurance decision in China. By examining 2054 firm-years of Chinese listed companies with CSR reports from 2008 to 2012, we find that firms with a large board size, more female directors, and separation of CEO and chairman positions are more likely to engage in CSR assurance. Gender diversity also influences the CSR assurance provider choice. However, board independence and overseas background of the CEO do not affect (...)
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  114.  9
    The Link Between Practicing CSR and Corporate Reputation: Psychological Foundations and Managerial Implications.Nick Lin-Hi & Igor Blumberg - 2018 - Journal of Business Ethics 150 (1):185-198.
    It is often assumed that corporate social responsibility is a very promising way for corporations to improve their reputations, and a positive link between practicing CSR and corporate reputation is supported by empirical evidence. However, little is known about the mechanisms that underlie this relationship. In addition, the effects of not practicing CSR on corporate reputation have received little attention thus far. This paper contributes to the literature by analyzing the cause-and-effect relationships between practicing CSR and corporate reputation. To this (...)
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  115.  1
    Evaluation of the Cultural Environment’s Impact on the Performance of the Socially Responsible Investment Funds.Francisco José López-Arceiz, Ana José Bellostas-Pérezgrueso & José Mariano Moneva - 2018 - Journal of Business Ethics 150 (1):259-278.
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  116. Impact of Corporate Social Responsibility Disclosure on Financial Performance: Case Study of Listed Pharmaceutical Firms of Pakistan.Muhammad Shoukat Malik & Lubna Kanwal - 2018 - Journal of Business Ethics 150 (1):69-78.
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  117. The Effect of Board Capital and CEO Power on Corporate Social Responsibility Disclosures.Mohammad Badrul Muttakin, Arifur Khan & Dessalegn Getie Mihret - 2018 - Journal of Business Ethics 150 (1):41-56.
    This study examines the effect of directors’ human and social capital on the level of corporate social responsibility disclosures by drawing on insights from a resource-based view. It also investigates the effect of chief executive officer power on this relationship. Data were obtained from annual reports of companies listed on the Dhaka Stock Exchange in Bangladesh from 2005 to 2013. We employ outside directors’ experiences and expertise as a proxy for board capital and measure CEO power using a ‘power index’ (...)
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  118.  1
    What Lobbying Ethics and What For? The Case of French Lobbying Consulting Firms.Madina Rival & Richard Major - 2018 - Journal of Business Ethics 150 (1):99-116.
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  119.  2
    State Power: Rethinking the Role of the State in Political Corporate Social Responsibility.Judith Schrempf-Stirling - 2018 - Journal of Business Ethics 150 (1):1-14.
    Key accomplishments of political corporate social responsibility scholarship have been the identification of global governance gaps and a proposal how to tackle them. Political CSR scholarship assumes that the traditional roles of state and business have eroded, with states losing power and business gaining power in a globalized world. Consequently, the future of CSR lies in political CSR with new global governance forms which are organized by mainly non-state actors. The objective of the paper is to deepen our understanding of (...)
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  120.  1
    When Fairness is Not Enough: Impact of Corporate Ethical Values on Organizational Citizenship Behaviors and Worker Alienation.Dheeraj Sharma - 2018 - Journal of Business Ethics 150 (1):57-68.
    Extant research indicates a positive and significant relationship between corporate ethical values and employees’ job performance. Furthermore, past studies have empirically demonstrated that perceived fairness moderates the influence of corporate ethical values on employee performance. In other words, high congruity between employees’ and an organization’s ethical values will result in superior employee performance outcome. This research aims to develop a broader perspective on the complex relationship between CEV and employee outcomes. The article will first examine the direct influence of CEV (...)
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  121.  2
    Identity Bias in Negative Word of Mouth Following Irresponsible Corporate Behavior: A Research Model and Moderating Effects.Paolo Antonetti & Stan Maklan - 2018 - Journal of Business Ethics 149 (4):1005-1023.
    Current research has documented how cases of irresponsible corporate behavior generate negative reactions from consumers and other stakeholders. Existing research, however, has not examined empirically whether the characteristics of the victims of corporate malfeasance contribute to shaping individual reactions. This study examines, through four experimental surveys, the role played by the national identity of the people affected on consumers’ intentions to spread negative word of mouth. It is shown that national identity influences individual reactions indirectly; mediated by perceived similarity and (...)
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  122. Crossover of Work–Life Balance Perceptions: Does Authentic Leadership Matter?Susanne Braun & Claudia Peus - 2018 - Journal of Business Ethics 149 (4):875-893.
    This research contributes to an improved understanding of authentic leadership at the work–life interface. We build on conservation of resources theory to develop a leader–follower crossover model of the impact of authentic leadership on followers’ job satisfaction through leaders’ and followers’ work–life balance. The model integrates authentic leadership and crossover literatures to suggest that followers perceive authentic leaders to better balance their professional and private lives, which in turn enables followers to achieve a positive work–life balance, and ultimately makes them (...)
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  123. Prosocial Citizens Without a Moral Compass? Examining the Relationship Between Machiavellianism and Unethical Pro-Organizational Behavior.Christopher M. Castille, John E. Buckner & Christian N. Thoroughgood - 2018 - Journal of Business Ethics 149 (4):919-930.
    Research in the organizational sciences has tended to portray prosocial behavior as an unqualified positive outcome that should be encouraged in organizations. However, only recently, have researchers begun to acknowledge prosocial behaviors that help maintain an organization’s positive image in ways that violate ethical norms. Recent scandals, including Volkswagen’s emissions scandal and Penn State’s child sex abuse scandal, point to the need for research on the individual factors and situational conditions that shape the emergence of these unethical pro-organizational behaviors. Drawing (...)
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  124. Are There Language Markers of Hubris in CEO Letters to Shareholders?Russell Craig & Joel Amernic - 2018 - Journal of Business Ethics 149 (4):973-986.
    This paper explores whether DICTION text analysis software reveals distinctive language markers of a verbal tone of hubris in annual letters to shareholders signed by CEOs of major companies. We analyze 193 letters to shareholders, comprising about 368,000 words, focusing initially on 23 letters signed by CEOs who are alleged to be hubristic: Browne, Goodwin, and Murdoch. Their language use is statistically significantly high in terms of the DICTION master variable, REALISM. Based on further analysis, we contend that language high (...)
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  125.  7
    Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations.F. Todd DeZoort & Paul D. Harrison - 2018 - Journal of Business Ethics 149 (4):857-874.
    The objective of this study is to evaluate auditors’ perceived responsibility for fraud detection. Auditors play a critical role in managing fraud risk within organizations. Although professional standards and guidance prescribe responsibility in the area, little is known about auditors’ sense of responsibility for fraud detection, the factors affecting perceived responsibility, and how responsibility affects auditor performance. We use the triangle model of responsibility as a theoretical basis for examining responsibility and the effects of accountability, fraud type, and auditor type (...)
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  126.  5
    “Why Does All the Girls Have to Buy Pink Stuff?” The Ethics and Science of the Gendered Toy Marketing Debate.Cordelia Fine & Emma Rush - 2018 - Journal of Business Ethics 149 (4):769-784.
    The gendered marketing of children’s toys is under considerable scrutiny, as reflected by numerous consumer-led campaigns and vigorous media debates. This article seeks to assist stakeholders to better understand the ethical and scientific assumptions that underlie the two opposing positions in this debate, and assess their relative strength. There is apparent consensus in the underlying ethical foundations of the debate, with all commentators seeming to endorse the values of corporate social responsibility and gender equality. However, the debate splits over three (...)
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  127.  1
    Investor Reactions to Concurrent Positive and Negative Stakeholder News.Christopher Groening & Vamsi K. Kanuri - 2018 - Journal of Business Ethics 149 (4):833-856.
    This paper examines the impact on firm value created by investor reaction to same day news of corporate social responsibility and corporate social irresponsibility activities. First, using trading volume, the authors establish that the perceived value of moral capital generated by news involving institutional stakeholders is less clear to investors than that of the news involving technical stakeholders. Subsequently, the authors analyze abnormal returns from 565 unique firm events—each comprising at least one positive and one negative stakeholder news item. Using (...)
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  128.  7
    Ethical Environment in the Online Communities by Information Credibility: A Social Media Perspective.Nick Hajli - 2018 - Journal of Business Ethics 149 (4):799-810.
    With the increasing popularity of social media, a new ethics debate has arisen over marketing and technology in the current digital era. People are using online communities but they have concern about information credibility through word of mouth in these platforms. Social media is becoming increasingly influential in shaping individuals’ decision-making as more and better quality information about products is made available. In this research, a social word-of-mouth model proposes using a survey to test the model in a popular travel (...)
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  129. Mutual Trust Between Leader and Subordinate and Employee Outcomes.Tae-Yeol Kim, Jie Wang & Junsong Chen - 2018 - Journal of Business Ethics 149 (4):945-958.
    Stable and enduring cooperative relationships among people are primarily based on mutual trust. However, little evidence exists about the effects of mutual trust between supervisor and subordinate on work outcomes. To understand better the dynamics of trust in supervisor–subordinate relationships, we examined how mutual trust between supervisor and subordinate is associated with work outcomes. Based on a sample of 247 subordinate–supervisor pairs, multilevel analyses revealed a positive effect of perceived mutual trust on task performance and interpersonal facilitation after controlling for (...)
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  130.  6
    Organizational Virtue and Stakeholder Interdependence: An Empirical Examination of Financial Intermediaries and IPO Firms.Michael S. McLeod, Curt B. Moore, G. Tyge Payne, Jennifer C. Sexton & Robert E. Evert - 2018 - Journal of Business Ethics 149 (4):785-798.
    Organizational virtue orientation, an organizational-level construct, refers to the integrated set of beliefs and values that support ethical character traits and virtuous behaviors. To advance the study of organizational virtue, we examine OVO in firms making their initial public offerings, with respect to key external stakeholders that serve as financial intermediaries. Drawing on stakeholder and resource dependence theories, we argue that mutual interdependencies occur between financial intermediaries and IPO firms such that venture capital firms’ ownership levels and underwriter reputation are (...)
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  131.  4
    The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices.Thomas C. Omer, Nathan Y. Sharp & Dechun Wang - 2018 - Journal of Business Ethics 149 (4):811-831.
    We extend research on the effects of local audit office characteristics on audit quality by investigating whether audit offices in highly religious U.S. Metropolitan Statistical Areas exhibit going concern decisions that reflect heightened professional skepticism relative to audit offices in less religious MSAs. Prior research links religiosity to risk aversion and ethical development and suggests audit practice offices in more religious MSAs are more likely to issue going concern opinions because they will assess the effects of mitigating factors in a (...)
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  132.  1
    Tax Talk: An Exploration of Online Discussions Among Taxpayers.Diana Onu & Lynne Oats - 2018 - Journal of Business Ethics 149 (4):931-944.
    We present an analysis of over 400 comments about complying with tax obligations extracted from online discussion forums for freelancers. While the topics investigated by much of the literature on taxpayer behaviour are theory driven, we aimed to explore the universe of online discussions about tax in order to extract those topics that are most relevant to taxpayers. The forum discussions were subjected to a qualitative thematic analysis, and we present a model of the ‘universe’ of tax as reflected in (...)
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  133. Smoking as a Job Killer: Reactions to Smokers in Personnel Selection.Nicolas Roulin & Namita Bhatnagar - 2018 - Journal of Business Ethics 149 (4):959-972.
    Decades of tobacco control initiatives have turned public opinion against cigarette smoking. Smokers, once considered glamorous, are now stigmatized in domains including the workplace. Extant literature lacks scrutiny of smoker stigmatization and devaluation within the job selection process, and mechanisms that lead to such outcomes. Using an experimental design, we empirically examine initial reactions to job applicants’ smoking behaviors within two samples. We show that initial impressions are significantly worse when job applicants smoke versus do not in a store-based context. (...)
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  134.  2
    Does It Take More Than Ideals? How Counter-Ideal Value Congruence Shapes Employees’ Trust in the Organization.Sebastian C. Schuh, Niels Van Quaquebeke, Natalija Keck, Anja S. Göritz, David De Cremer & Katherine R. Xin - 2018 - Journal of Business Ethics 149 (4):987-1003.
    Research on value congruence rests on the assumption that values denote desirable behaviors and ideals that employees and organizations strive to approach. In the present study, we develop and test the argument that a more complete understanding of value congruence can be achieved by considering a second type of congruence based on employees’ and organizations’ counter-ideal values. We examined this proposition in a time-lagged study of 672 employees from various occupational and organizational backgrounds. We used difference scores as well as (...)
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  135. ‘Fatwa Repositioning’: The Hidden Struggle for Shari’a Compliance Within Islamic Financial Institutions.Shakir Ullah, Ian A. Harwood & Dima Jamali - 2018 - Journal of Business Ethics 149 (4):895-917.
    Islamic Financial Institutions have recently witnessed remarkable growth driven by their holistic business model. The key differentiator of IFIs is their Shari’a-based business proposition which often requires some financial sacrifices, e.g. being ethical, responsible and philanthropic. It also requires them to refrain from investments in tobacco, alcohol, pornography or earning interest. For IFIs’ sponsors and managers, however, the key motivational factor for entering the Islamic financial market is not the achievement of Shari’a objectives through the holistic business model, but rather (...)
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  136.  1
    Social Performance and Firm Risk: Impact of the Financial Crisis.Kais Bouslah, Lawrence Kryzanowski & Bouchra M’Zali - 2018 - Journal of Business Ethics 149 (3):643-669.
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  137. Managerial Compensation and Firm Value in the Presence of Socially Responsible Investors.Pierre Chaigneau - 2018 - Journal of Business Ethics 149 (3):747-768.
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  138.  2
    Corporate Social Irresponsibility and Executive Succession: An Empirical Examination.Shih-Chi Chiu & Mark Sharfman - 2018 - Journal of Business Ethics 149 (3):707-723.
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  139.  1
    Building the Theoretical Puzzle of Employees’ Reactions to Corporate Social Responsibility: An Integrative Conceptual Framework and Research Agenda.Kenneth De Roeck & François Maon - 2018 - Journal of Business Ethics 149 (3):609-625.
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  140.  3
    Corporate Social Responsibility and Firm Financial Performance: The Mediating Role of Productivity.Iftekhar Hasan, Nada Kobeissi, Liuling Liu & Haizhi Wang - 2018 - Journal of Business Ethics 149 (3):671-688.
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  141. Synthesising Corporate Responsibility on Organisational and Societal Levels of Analysis: An Integrative Perspective.Pasi Heikkurinen & Jukka Mäkinen - 2018 - Journal of Business Ethics 149 (3):589-607.
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  142.  5
    Accountable to Whom? Rethinking the Role of Corporations in Political CSR.Waheed Hussain & Jeffrey Moriarty - 2018 - Journal of Business Ethics 149 (3):519-534.
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  143. Challenging Masculinity in CSR Disclosures: Silencing of Women’s Voices in Tanzania’s Mining Industry.Sarah Lauwo - 2018 - Journal of Business Ethics 149 (3):689-706.
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  144. Failures in Regulator-Led Deinstitutionalization of Questionable Business Practices.David Motherway, Federica Pazzaglia & Karan Sonpar - 2018 - Journal of Business Ethics 149 (3):627-641.
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  145.  1
    From Bounded Morality to Consumer Social Responsibility: A Transdisciplinary Approach to Socially Responsible Consumption and Its Obstacles.Michael P. Schlaile, Katharina Klein & Wolfgang Böck - 2018 - Journal of Business Ethics 149 (3):561-588.
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  146.  1
    Group Effects on Individual Attitudes Toward Social Responsibility.Davide Secchi & Hong T. M. Bui - 2018 - Journal of Business Ethics 149 (3):725-746.
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  147.  1
    Towards an Understanding of Social Responsibility Within the Church of England.Krystin Zigan & Alan Le Grys - 2018 - Journal of Business Ethics 149 (3):535-560.
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  148. Entrepreneurial Error Does Not Equal Market Failure.Philipp Bagus, David Howden & Jesús Huerta de Soto Ballester - 2018 - Journal of Business Ethics 149 (2):433-441.
    Barnett and Block claim that Bagus and Howden support indirectly the concept of market failure. In this paper, we show that maturity mismatching in an unhampered market may imply entrepreneurial error but cannot be considered a market failure. We demonstrate why fractional-reserve banking leads to business cycles even if there is no central bank and why maturity mismatching does not per se lead to clusters of errors in a free market. Finally, in contrast to the examples provided by Barnett and (...)
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  149.  1
    Managers’ Citizenship Behaviors for the Environment: A Developmental Perspective.Olivier Boiral, Nicolas Raineri & David Talbot - 2018 - Journal of Business Ethics 149 (2):395-409.
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  150.  1
    Normativity in Environmental Reporting: A Comparison of Three Regimes.Mohamed Chelli, Sylvain Durocher & Anne Fortin - 2018 - Journal of Business Ethics 149 (2):285-311.
    Normativity is assessed as we evaluate and compare the environmental reporting practices of a sample of French and Canadian companies through the lens of institutional legitimacy. More specifically, we examine how French and Canadian firms changed their reporting practices in reaction to the promulgation of laws and regulations in their respective countries, i.e., the NER and Grenelle II Acts in France, and National Instrument 51-102 and CSA Staff Notice NR 51-333, issued by the Canadian Securities Administrators. The firms’ voluntary disclosures (...)
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  151.  1
    Corporate Environmental Responsibility and the Cost of Capital: International Evidence.Sadok El Ghoul, Omrane Guedhami, Hakkon Kim & Kwangwoo Park - 2018 - Journal of Business Ethics 149 (2):335-361.
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  152.  2
    Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance.Nazim Hussain, Ugo Rigoni & René P. Orij - 2018 - Journal of Business Ethics 149 (2):411-432.
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  153.  3
    Exploring the Relationship Between Business Model Innovation, Corporate Sustainability, and Organisational Values Within the Fashion Industry.Esben Rahbek Gjerdrum Pedersen, Wencke Gwozdz & Kerli Kant Hvass - 2018 - Journal of Business Ethics 149 (2):267-284.
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  154. Understanding Complexity: The Curvilinear Relationship Between Environmental Performance and Firm Performance.Ramakrishnan Ramanathan - 2018 - Journal of Business Ethics 149 (2):383-393.
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  155.  2
    U.S. CEOs of SBUs in Luxury Goods Organizations: A Mixed Methods Comparison of Ethical Decision-Making Profiles.Jacqueline C. Wisler - 2018 - Journal of Business Ethics 149 (2):443-518.
    This study involved using a mixed method research design to examine the moral philosophy difference between the ethical decision-making process of CEOs in U.S.-led and non-U.S.-led within the luxury goods industry. The study employed a MANOVA to compare the ethical profiles between the two leader types and a phenomenological qualitative process to locate themes that give indication as to the compatibility of the luxury strategy values and practices with the principles and concepts of responsible leadership and conscious capitalism. As the (...)
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  156.  1
    Impact of Corporate Environmental Responsibility on Operating Income: Moderating Role of Regional Disparities in China.Christina W. Y. Wong, Xin Miao, Shuang Cui & Yanhong Tang - 2018 - Journal of Business Ethics 149 (2):363-382.
    Although the same environmental regulations apply to all regions in China, legal enforcement can be different due to local economic development priorities. There is still a lack of knowledge about how regional disparities affect the operating performance results of the implementation of corporate environmental management practices, thus providing little information for foreign companies when they invest and develop their production base in China. To fill this research gap, this paper collects data from the Fortune 500 Chinese firms to investigate the (...)
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  157.  7
    Sharing Sustainability: How Values and Ethics Matter in Consumers’ Adoption of Public Bicycle-Sharing Scheme.Juelin Yin, Lixian Qian & Anusorn Singhapakdi - 2018 - Journal of Business Ethics 149 (2):313-332.
    This study investigates the antecedents and mechanisms of consumers’ adoption of a public bicycle-sharing scheme as a form of shared sustainable consumption. Drawing on marketing ethics and sustainability literature, it argues that cultural and consumption values drive or deter the adoption of PBSS through the mediating mechanism of ethical evaluation. This study tests its hypotheses using a sample of 755 consumers from one of the largest PBSS programs in China. The results confirm the significance of collectivism, man–nature orientation, materialism, and (...)
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  158. Erratum To: Sharing Sustainability: How Values and Ethics Matter in Consumers’ Adoption of Public Bicycle-Sharing Scheme.Juelin Yin, Lixian Qian & Anusorn Singhapakdi - 2018 - Journal of Business Ethics 149 (2):333-333.
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  159.  5
    Ethics of Resistance in Organisations: A Conceptual Proposal.Ozan Nadir Alakavuklar & Fahreen Alamgir - 2018 - Journal of Business Ethics 149 (1):31-43.
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  160.  12
    Can Future Managers and Business Executives Be Influenced to Behave More Ethically in the Workplace? The Impact of Approaches to Learning on Business Students’ Cheating Behavior.Joan A. Ballantine, Xin Guo & Patricia Larres - 2018 - Journal of Business Ethics 149 (1):245-258.
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  161.  2
    Business Forums Pave the Way to Ethical Decision Making: The Mediating Role of Self-Efficacy and Awareness of a Value-Based Educational Institution.J. C. Blewitt, Joan M. Blewitt & Jack Ryan - 2018 - Journal of Business Ethics 149 (1):235-244.
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  162.  5
    Jan-Willem Van Prooijen and Paul A. M. Van Lange : Cheating, Corruption, and Concealment: The Roots of Dishonesty.Thomas L. Carson - 2018 - Journal of Business Ethics 149 (1):259-261.
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  163.  6
    Common Thread: The Impact of Mission on Ethical Business Culture. A Case Study.Jana L. Craft - 2018 - Journal of Business Ethics 149 (1):127-145.
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  164.  4
    The Bystander in Commercial Life: Obliged by Beneficence or Rescue?Wim Dubbink - 2018 - Journal of Business Ethics 149 (1):1-13.
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  165.  2
    Review of Progressive Business: An Intellectual History of the Role of Business in American History by Christian Olaf Christiansen. [REVIEW]Thomas A. Hemphill - 2018 - Journal of Business Ethics 149 (1):263-265.
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  166.  2
    Join In or Opt Out? A Normative–Ethical Analysis of Affective Ties and Networks in South Korea.Sven Horak - 2018 - Journal of Business Ethics 149 (1):207-220.
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  167.  5
    Hubris and Unethical Decision Making: The Tragedy of the Uncommon.Joseph McManus - 2018 - Journal of Business Ethics 149 (1):169-185.
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  168.  2
    Influence of Ethical Position on Whistleblowing Behaviour: Do Preferred Channels in Private and Public Sectors Differ?Dilek Zamantılı Nayır, Michael T. Rehg & Yurdanur Asa - 2018 - Journal of Business Ethics 149 (1):147-167.
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  169.  2
    Of Boldness and Badness: Insights Into Workplace Malfeasance From a Triarchic Psychopathy Model Perspective.Bryan Neo, Martin Sellbom, Sarah F. Smith & Scott O. Lilienfeld - 2018 - Journal of Business Ethics 149 (1):187-205.
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  170.  2
    Varieties of Transformational Solutions to Institutional Ethics Logic Conflicts.Richard P. Nielsen & Christi Lockwood - 2018 - Journal of Business Ethics 149 (1):45-55.
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  171.  7
    Duty and Boycotts: A Kantian Analysis.Richard Robinson - 2018 - Journal of Business Ethics 149 (1):117-126.
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  172.  7
    Justice Failure: Efficiency and Equality in Business Ethics.Abraham Singer - 2018 - Journal of Business Ethics 149 (1):97-115.
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  173.  5
    Sweatshops: Economic Analysis and Exploitation as Unfairness.Gordon G. Sollars & Fred Englander - 2018 - Journal of Business Ethics 149 (1):15-29.
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  174.  2
    Dynamics for Integrative Social Contracts Theory: Norm Evolution and Individual Mobility.Duane Windsor - 2018 - Journal of Business Ethics 149 (1):83-95.
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  175.  2
    The Rehabilitation of Adam Smith for Catholic Social Teaching.Gregory Wolcott - 2018 - Journal of Business Ethics 149 (1):57-82.
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  176.  3
    Managerial Risk-Taking Behavior: A Too-Big-To-Fail Story.Asghar Zardkoohi, Eugene Kang, Donald Fraser & Albert A. Cannella - 2018 - Journal of Business Ethics 149 (1):221-233.
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  177.  26
    A Personalistic Appraisal of Maslow’s Needs Theory of Motivation: From “Humanistic” Psychology to Integral Humanism.Alma Acevedo - 2018 - Journal of Business Ethics 148 (4):741-763.
    Abraham Maslow’s needs theory is one of the most influential motivation theories in management and organizational behavior. What are its anthropological and ethical presuppositions? Are they consistent with sound business philosophy and ethics? This paper analyzes and assesses the anthropological and ethical underpinnings of Maslow’s needs theory from a personalistic framework, and concludes that they are flawed. Built on materialistic naturalism, the theory’s “humanistic” claims are subverted by its reductionist, individualistic approach to the human being, which ends up in a (...)
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  178.  2
    Organizational Sensemaking of Non-Ethical Consumer Behavior: Case Study of a French Mutual Insurance Company.Bernard Cova, Gerald Gaglio, Juliette Weber & Philippe Chanial - 2018 - Journal of Business Ethics 148 (4):783-799.
    Researchers and managers alike are becoming increasingly interested in the topic of unethical consumer behavior. Where most studies view unethical behavior as something that is identifiable per se, the authors of the present article believe that it only exists because it has been constructed by people operating within a specific context. Hence the efforts made by this paper to explore, at the level of one specific organization, how interactions between employees and consumers might lead to the construct of unethical consumers. (...)
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  179.  10
    Organisational Virtue, Moral Attentiveness, and the Perceived Role of Ethics and Social Responsibility in Business: The Case of UK HR Practitioners.David Dawson - 2018 - Journal of Business Ethics 148 (4):765-781.
    Examination of the application of virtue ethics to business has only recently started to grapple with the measurement of virtue frameworks in a practical context. This paper furthers this agenda by measuring the impact of virtue at the level of the organisation and examining the extent to which organisational virtue impacts on moral attentiveness and the perceived role of ethics and social responsibility in creating organisational effectiveness. It is argued that people who operate in more virtuous organisational contexts will be (...)
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  180.  12
    What Drives Substantive Versus Symbolic Implementation of ISO 14001 in a Time of Economic Crisis? Insights From Greek Manufacturing Companies.Konstantinos Iatridis & Effie Kesidou - 2018 - Journal of Business Ethics 148 (4):859-877.
    This paper analyses the role of external pressures, internal motivations and their interplay, with the intention of identifying whether they drive substantive or instead symbolic implementation of ISO 14001. The context is one of economic crisis. We focus on Greece, where the economic crisis has weakened the country’s institutional environment, and analyse qualitatively new interview data from 45 ISO 14001 certified firms. Our findings show that weak external pressures can lead to a symbolic implementation of ISO 14001, as firms can (...)
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  181.  6
    International Marketing Ethics: A Literature Review and Research Agenda.Rajshekhar G. Javalgi & La Toya M. Russell - 2018 - Journal of Business Ethics 148 (4):703-720.
    Globalization has changed the nature of business in the twenty-first century :481–502, 2010). With the increased internationalization of multinational corporations, the need to address international marketing ethics arises :481–493, 2005). Given the diversity of environments and cultures, ethical issues are numerous and complicated :3–24, 2001). The understanding of international marketing ethics is critical to academics as well as practitioners. This paper is a literature review of the study of ethics in international marketing. In order to develop a comprehensive review of (...)
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  182.  5
    Value Creation in Inter-Organizational Collaboration: An Empirical Study.Morgane Le Pennec & Emmanuel Raufflet - 2018 - Journal of Business Ethics 148 (4):817-834.
    Over the last decade, businesses, policymakers, and researchers alike have advocated the need for value creation through inter-organizational collaboration. Researchers have widely argued that organizations that are engaged in collaborative processes create value. Because researchers have tended to focus on the identification of organizational motivations and on key success factors for collaboration, however, both the nature and processes of value creation in inter-organizational collaboration have yet to be examined. A recent theory by Austin and Seitanidi :726–758, 2012a; Nonprofit Volunt Sect (...)
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  183.  5
    Trade Unions and the Whistleblowing Process in the UK: An Opportunity for Strategic Expansion?David Lewis & Wim Vandekerckhove - 2018 - Journal of Business Ethics 148 (4):835-845.
    Historically, whistleblowing research has predominantly focused on psychological and organisational conditions of raising concerns about alleged wrongdoing. Today, however, policy makers increasingly start to look at institutional frameworks for protecting whistleblowers and responding to their concerns. This article focuses on the latter by exploring the roles that trade unions might adopt in order to improve responsiveness in the whistleblowing process. Research has consistently demonstrated that the two main reasons that deter people from reporting perceived wrongdoing are fear of retaliation and (...)
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  184.  7
    How Does the Perceived Ethicality of Corporate Services Brands Influence Loyalty and Positive Word-of-Mouth? Analyzing the Roles of Empathy, Affective Commitment, and Perceived Quality.Stefan Markovic, Oriol Iglesias, Jatinder Jit Singh & Vicenta Sierra - 2018 - Journal of Business Ethics 148 (4):721-740.
    In the past few decades, a growth in ethical consumerism has led brands to increasingly develop conscientiousness and depict ethical image at a corporate level. However, most of the research studying business ethics in the field of corporate brand management is either conceptual or has been empirically conducted in relation to goods/products contexts. This is surprising because corporate brands are more relevant in services contexts, because of the distinct nature of services and the key role that employees have in the (...)
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  185.  32
    Monetary Intelligence and Behavioral Economics: The Enron Effect—Love of Money, Corporate Ethical Values, Corruption Perceptions Index , and Dishonesty Across 31 Geopolitical Entities.Thomas Li-Ping Tang, Toto Sutarso, Mahfooz A. Ansari, Vivien K. G. Lim, Thompson S. H. Teo, Fernando Arias-Galicia, Ilya E. Garber, Randy Ki-Kwan Chiu, Brigitte Charles-Pauvers, Roberto Luna-Arocas, Peter Vlerick, Adebowale Akande, Michael W. Allen, Abdulgawi Salim Al-Zubaidi, Mark G. Borg, Bor-Shiuan Cheng, Rosario Correia, Linzhi Du, Consuelo Garcia de la Torre, Abdul Hamid Safwat Ibrahim, Chin-Kang Jen, Ali Mahdi Kazem, Kilsun Kim, Jian Liang, Eva Malovics, Alice S. Moreira, Richard T. Mpoyi, Anthony Ugochukwu Obiajulu Nnedum, Johnsto E. Osagie, AAhad M. Osman-Gani, Mehmet Ferhat Özbek, Francisco José Costa Pereira, Ruja Pholsward, Horia D. Pitariu, Marko Polic, Elisaveta Gjorgji Sardžoska, Petar Skobic, Allen F. Stembridge, Theresa Li-Na Tang, Caroline Urbain, Martina Trontelj, Luigina Canova, Anna Maria Manganelli, Jingqiu Chen, Ningyu Tang, Bolanle E. Adetoun & Modupe F. Adewuyi - 2018 - Journal of Business Ethics 148 (4):919-937.
    Monetary intelligence theory asserts that individuals apply their money attitude to frame critical concerns in the context and strategically select certain options to achieve financial goals and ultimate happiness. This study explores the dark side of monetary Intelligence and behavioral economics—dishonesty. Dishonesty, a risky prospect, involves cost–benefit analysis of self-interest. We frame good or bad barrels in the environmental context as a proxy of high or low probability of getting caught for dishonesty, respectively. We theorize: The magnitude and intensity of (...)
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  186.  15
    Monetary Intelligence and Behavioral Economics Across 32 Cultures: Good Apples Enjoy Good Quality of Life in Good Barrels.Thomas Li-Ping Tang, Toto Sutarso, Mahfooz A. Ansari, Vivien Kim Geok Lim, Thompson Sian Hin Teo, Fernando Arias-Galicia, Ilya E. Garber, Randy Ki-Kwan Chiu, Brigitte Charles-Pauvers, Roberto Luna-Arocas, Peter Vlerick, Adebowale Akande, Michael W. Allen, Abdulgawi Salim Al-Zubaidi, Mark G. Borg, Luigina Canova, Bor-Shiuan Cheng, Rosario Correia, Linzhi Du, Consuelo Garcia de la Torre, Abdul Hamid Safwat Ibrahim, Chin-Kang Jen, Ali Mahdi Kazem, Kilsun Kim, Jian Liang, Eva Malovics, Anna Maria Manganelli, Alice S. Moreira, Richard T. Mpoyi, Anthony Ugochukwu Obiajulu Nnedum, Johnsto E. Osagie, AAhad M. Osman-Gani, Mehmet Ferhat Özbek, Francisco José Costa Pereira, Ruja Pholsward, Horia D. Pitariu, Marko Polic, Elisaveta Gjorgji Sardžoska, Petar Skobic, Allen F. Stembridge, Theresa Li-Na Tang, Caroline Urbain, Martina Trontelj, Jingqiu Chen & Ningyu Tang - 2018 - Journal of Business Ethics 148 (4):893-917.
    Monetary Intelligence theory asserts that individuals apply their money attitude to frame critical concerns in the context and strategically select certain options to achieve financial goals and ultimate happiness. This study explores the bright side of Monetary Intelligence and behavioral economics, frames money attitude in the context of pay and life satisfaction, and controls money at the macro-level and micro-level. We theorize: Managers with low love of money motive but high stewardship behavior will have high subjective well-being: pay satisfaction and (...)
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  187.  13
    Corruption, Types of Corruption and Firm Financial Performance: New Evidence From a Transitional Economy.Huong Van Vu, Tuyen Quang Tran, Tuan Van Nguyen & Steven Lim - 2018 - Journal of Business Ethics 148 (4):847-858.
    Using a nationwide survey of provincial institutional quality and a sample of private manufacturing small and medium scale enterprises, this paper contributes to the literature by considering for the first time the effects of corruption on the financial performance of Vietnamese private SMEs. Interestingly, contrary to previous findings, we find that corruption when measured by a dummy variable, does not affect firms’ financial performance after controlling for heterogeneity, simultaneity and dynamic endogeneity. However, the intensity of bribery and the majority of (...)
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  188.  6
    The Effect of Workplace Negative Gossip on Employee Proactive Behavior in China: The Moderating Role of Traditionality.Xiangfan Wu, Ho Kwong Kwan, Long-Zeng Wu & Jie Ma - 2018 - Journal of Business Ethics 148 (4):801-815.
    In this study, we examined the relationship between workplace negative gossip, as perceived by the targets, and proactive behavior by focusing on the mediating role of the target’s emotional exhaustion and the moderating role of the target’s traditionality. Our results from dyadic data on 234 supervisor–subordinate relationships in China revealed that workplace negative gossip was negatively related to proactive behavior; emotional exhaustion mediated this relationship; and traditionality strengthened both the relationship between workplace negative gossip and emotional exhaustion and the indirect (...)
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  189.  5
    A Social Influence Interpretation of Workplace Ostracism and Counterproductive Work Behavior.Jun Yang & Darren C. Treadway - 2018 - Journal of Business Ethics 148 (4):879-891.
    We used social network analysis to examine a theoretical model exploring why, and under what circumstances, the perpetrators’ ostracizing behaviors are accurately perceived by the target employees. In turn, these perceptions of ostracism lead to the target employees’ counterproductive work behaviors. Adopting perspectives from both perpetrators and targets, we directly measured the ostracizing behaviors by all potential perpetrators and perceived workplace ostracism by target employees. We integrate Social information processing theory and conservation of resource theory to propose a moderated mediation (...)
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  190.  11
    “Teaching the Sushi Chef”: Hybridization Work and CSR Integration in a Japanese Multinational Company.Aurélien Acquier, Valentina Carbone & Valérie Moatti - 2018 - Journal of Business Ethics 148 (3):625-645.
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  191.  3
    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.
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  192.  10
    Corporate Social Responsibility and Investment Efficiency.Mohammed Benlemlih & Mohammad Bitar - 2018 - Journal of Business Ethics 148 (3):647-671.
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  193.  19
    Does Corporate Social Responsibility Affect Information Asymmetry?Jinhua Cui, Hoje Jo & Haejung Na - 2018 - Journal of Business Ethics 148 (3):549-572.
    In this study, we examine the empirical association between corporate social responsibility and information asymmetry by investigating their simultaneous and endogenous effects. Employing an extensive U.S. sample, we find an inverse association between CSR engagement and the proxies of information asymmetry after controlling for various firm characteristics. The results hold using 2SLS considering the reverse side of information asymmetry influencing CSR activities. The results also hold after mitigating endogeneity based on the dynamic panel system generalized method of moment. Furthermore, the (...)
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  194.  6
    Corporate Social Responsibility Through a Feminist Lens: Domestic Violence and the Workplace in the 21st Century.Alice de Jonge - 2018 - Journal of Business Ethics 148 (3):471-487.
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  195.  5
    The Influence of Guilt Cognitions on Taxpayers’ Voluntary Disclosures.Paul Dunn, Jonathan Farrar & Cass Hausserman - 2018 - Journal of Business Ethics 148 (3):689-701.
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  196.  8
    CSR Strategies in Response to Competitive Pressures.Marion Dupire & Bouchra M’Zali - 2018 - Journal of Business Ethics 148 (3):603-623.
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  197.  4
    Family Firms’ Corporate Social Performance: A Calculated Quest for Socioemotional Wealth.Réal Labelle, Taïeb Hafsi, Claude Francoeur & Walid Ben Amar - 2018 - Journal of Business Ethics 148 (3):511-525.
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  198.  5
    Do Corporate Social Performance Targets in Executive Compensation Contribute to Corporate Social Performance?Karen Maas - 2018 - Journal of Business Ethics 148 (3):573-585.
  199.  12
    A Bi-Directional Examination of the Relationship Between Corporate Social Responsibility Ratings and Company Financial Performance in the European Context.Bertrand P. Quéré, Geneviève Nouyrigat & C. Richard Baker - 2018 - Journal of Business Ethics 148 (3):527-544.
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  200.  1
    Erratum To: A Bi-Directional Examination of the Relationship Between Corporate Social Responsibility Ratings and Company Financial Performance in the European Context.Bertrand P. Quéré, Geneviève Nouyrigat & C. Richard Baker - 2018 - Journal of Business Ethics 148 (3):545-547.
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  201.  7
    Cognitive Processes in the CSR Decision-Making Process: A Sensemaking Perspective.Ulf H. Richter & Felix F. Arndt - 2018 - Journal of Business Ethics 148 (3):587-602.
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  202.  10
    Firm-Level Determinants of Political CSR in Emerging Economies: Evidence From India.Vikrant Shirodkar, Eshani Beddewela & Ulf Henning Richter - 2018 - Journal of Business Ethics 148 (3):673-688.
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  203.  10
    Leaders’ Core Self-Evaluation, Ethical Leadership, and Employees’ Job Performance: The Moderating Role of Employees’ Exchange Ideology.Jaehyung Ahn, Soojin Lee & Seokhwa Yun - 2018 - Journal of Business Ethics 148 (2):457-470.
    With the increasing demand for ethical standards in the current business environment, ethical leadership has received particular attention. Drawing on self-verification theory and social exchange theory, this study investigated the effect of leaders’ core self-evaluation on the display of ethical leadership and the moderating role of employees’ exchange ideology in the relationship between ethical leadership and employees’ job performance. Consistent with the hypotheses, the results from a sample of 225 dyads of employees and their immediate leaders showed a positive relationship (...)
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  204.  10
    ‘Activists in a Suit’: Paradoxes and Metaphors in Sustainability Managers’ Identity Work.Luca Carollo & Marco Guerci - 2018 - Journal of Business Ethics 148 (2):249-268.
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  205.  1
    Erratum To: ‘Activists in a Suit’: Paradoxes and Metaphors in Sustainability Managers’ Identity Work.Luca Carollo & Marco Guerci - 2018 - Journal of Business Ethics 148 (2):269-269.
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  206.  15
    Multinational Corporate Power, Influence and Responsibility in Global Supply Chains.Stephen Chen - 2018 - Journal of Business Ethics 148 (2):365-374.
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  207.  12
    Sustainability in the Face of Institutional Adversity: Market Turbulence, Network Embeddedness, and Innovative Orientation.Dirk De Clercq, Narongsak Thongpapanl & Maxim Voronov - 2018 - Journal of Business Ethics 148 (2):437-455.
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  208.  7
    Anti-Consumption for Environmental Sustainability: Conceptualization, Review, and Multilevel Research Directions.Nieves García-de-Frutos, José Manuel Ortega-Egea & Javier Martínez-del-Río - 2018 - Journal of Business Ethics 148 (2):411-435.
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  209.  2
    A Paradox Perspective on Corporate Sustainability: Descriptive, Instrumental, and Normative Aspects.Tobias Hahn, Frank Figge, Jonatan Pinkse & Lutz Preuss - 2018 - Journal of Business Ethics 148 (2):235-248.
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  210.  2
    Defensive Responses to Strategic Sustainability Paradoxes: Have Your Coke and Drink It Too!Kirsti Iivonen - 2018 - Journal of Business Ethics 148 (2):309-327.
    This study examines how the leading beverage company handles the strategic paradox between its core business and the social issue of obesity. A discursive analysis reveals how the organization does embrace a social goal related to obesity but not the paradoxical tension between this goal and its core business. The analysis further shows how the tension, along with the responsibility for the social goal, is projected outside the organization. This response is underpinned by the paradoxical constructions of consumers and the (...)
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  211.  1
    Erratum To: Managing Corporate Sustainability with a Paradoxical Lens: Lessons From Strategic Agility.Sarah Birrell Ivory & Simon Bentley Brooks - 2018 - Journal of Business Ethics 148 (2):363-363.
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  212.  1
    Managing Corporate Sustainability with a Paradoxical Lens: Lessons From Strategic Agility.Sarah Birrell Ivory & Simon Bentley Brooks - 2018 - Journal of Business Ethics 148 (2):347-361.
    Corporate sustainability introduces multiple tensions or paradoxes into organisations which defy traditional approaches such as trading-off contrasting options. We examine an alternative approach: to manage corporate sustainability with a paradoxical lens where contradictory elements are managed concurrently. Drawing on paradox theory, we focus on two specific pathways: to the organisation-wide acceptance of paradox and to paradoxical resolution. Introducing the concept of strategic agility, we argue that strategically agile organisations are better placed to navigate these paradox pathways. Strategic agility comprises three (...)
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  213.  5
    How Hybrids Manage Growth and Social–Business Tensions in Global Supply Chains: The Case of Impact Sourcing.Chacko G. Kannothra, Stephan Manning & Nardia Haigh - 2018 - Journal of Business Ethics 148 (2):271-290.
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  214.  10
    Antecedents of Adopting Corporate Environmental Responsibility and Green Practices.Jung Wan Lee, Young Min Kim & Young Ei Kim - 2018 - Journal of Business Ethics 148 (2):397-409.
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  215.  5
    Unsustainability of Sustainability: Cognitive Frames and Tensions in Bottom of the Pyramid Projects.Garima Sharma & Anand Kumar Jaiswal - 2018 - Journal of Business Ethics 148 (2):291-307.
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  216.  4
    Tightrope Walking: Navigating Competition in Multi-Company Cross-Sector Social Partnerships.Lea Stadtler - 2018 - Journal of Business Ethics 148 (2):329-345.
    Many challenges to economic and social well-being require close collaboration between business, government, and civil-society actors. In this context, the involvement of multiple companies rather than a single company may enhance such cross-sector social partnerships’ outcomes. However, extant literature cautions about the tensions arising from companies’ competitive interests and the detrimental effects on the CSSP’s social outcome. Similarly, studies analyzing simultaneous collaboration and competition suggest shielding off competitive elements from the collaboration. Based on insights into two multi-company CSSPs, we conversely (...)
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  217.  22
    Public Governance and Corporate Fraud: Evidence From the Recent Anti-Corruption Campaign in China.Jian Zhang - 2018 - Journal of Business Ethics 148 (2):375-396.
    Taking advantage of the China’s recent anti-corruption campaign, we attempt to examine the effect of public governance on a firm’s incentive to commit fraud. Using enforcement actions data from the Chinese Securities Regulatory Commission from 2004 to 2014, we find that, due to enhanced public governance, firms are less likely to commit fraud in the post-campaign period than in the pre-campaign period. We further show that the effect of public governance is more evident in privately held listed firms, in firms (...)
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  218.  8
    The Indirect Ethics of AIG’s ‘Backdoor Bailout’.Daniel G. Arce & Laura Razzolini - 2018 - Journal of Business Ethics 148 (1):37-51.
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  219.  3
    What Good Does Doing Good Do? The Effect of Bond Rating Analysts’ Corporate Bias on Investor Reactions to Changes in Social Responsibility.Oana Branzei, Jeff Frooman, Brent Mcknight & Charlene Zietsma - 2018 - Journal of Business Ethics 148 (1):183-203.
    In this study, we explore how investors reconcile information on firms’ social responsibility with analysts’ assessments of future firm risk in the pricing of long-term bonds. We ask whether investors pay attention to small strides toward and/or small slips away from socially responsible behavior, arguing that analysts’ corporate bias toward gains and against losses influences investor reactions to corporate social responsibility. We hypothesize that analysts notice and reward improvements in social responsibility, yet excuse lapses. We find support for this hypothesis, (...)
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  220.  32
    Estimating the Cost of Justice for Adjuncts: A Case Study in University Business Ethics.Jason Brennan & Phillip Magness - 2018 - Journal of Business Ethics 148 (1):155-168.
    American universities rely upon a large workforce of adjunct faculty—contract workers who receive low pay, no benefits, and no job security. Many news sources, magazines, and activists claim that adjuncts are exploited and should receive better pay and treatment. This paper never affirms nor denies that adjuncts are exploited. Instead, we show that any attempt to provide a significantly better deal faces unpleasant constraints and trade-offs. “Adjunct justice” would cost universities somewhere between an additional $15–50 billion per year. At most, (...)
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  221.  5
    Effect of Self-Accountability on Self-Regulatory Behaviour: A Quasi-Experiment.Amit Dhiman, Arindam Sen & Priyank Bhardwaj - 2018 - Journal of Business Ethics 148 (1):79-97.
    An individual’s accountability to oneself leads to self-regulatory behaviour. A field experiment afforded an opportunity to test this relation, given that external accountability conditions were absent. A single group pre-test/post-test design was used to test the hypothesis. A group of full-time resident management students, n ≈ 550, take four meals during the day in the institute mess. As a part of the experiment, food wastage in the form of leftovers on the plates of subjects was measured. As a pre-test, the (...)
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  222.  7
    Leadership: Philosophical Perspectives and Qualitative Analysis of Ethics—Looking Back, Looking Forward, Looking Around.Karianne Kalshoven & Scott Taylor - 2018 - Journal of Business Ethics 148 (1):1-3.
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  223.  25
    Rethinking Right: Moral Epistemology in Management Research.Tae Wan Kim & Thomas Donaldson - 2018 - Journal of Business Ethics 148 (1):5-20.
    Most management researchers pause at the threshold of objective right and wrong. Their hesitation is understandable. Values imply a “subjective,” personal dimension, one that can invite religious and moral interference in research. The dominant epistemological camps of positivism and subjectivism in management stumble over the notion of moral objectivity. Empirical research can study values in human behavior, but hard-headed scientists should not assume that one value can be objectively better than another. In this article, we invite management researchers to rethink (...)
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  224.  8
    Examination of the Relationships Between Servant Leadership, Organizational Commitment, and Voice and Antisocial Behaviors.Émilie Lapointe & Christian Vandenberghe - 2018 - Journal of Business Ethics 148 (1):99-115.
    This study examines the relationships of servant leadership to organizational commitment, voice behaviors, and antisocial behaviors. Adopting a multifaceted approach to commitment, we hypothesized that servant leadership would be positively related to affective, normative, and perceived sacrifice commitment, but unrelated to few alternatives commitment. We further hypothesized that affective commitment would be positively related to voice behaviors, controlling for the other commitment components, and would mediate a positive relationship between servant leadership and voice behaviors. Similarly, we hypothesized that normative commitment (...)
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  225.  8
    The Impact of Religiosity on Audit Pricing.Stergios Leventis, Emmanouil Dedoulis & Omneya Abdelsalam - 2018 - Journal of Business Ethics 148 (1):53-78.
    Prior literature has demonstrated that religiosity is associated with a reduced acceptance of unethical business practices and financial reporting irregularities. On this premise, we examine whether religiosity, conceptualized as the degree of adherence to religious norms in the geographical area where a firm’s headquarters is located, has an impact on audit firms’ pricing decisions in the US. We measure the intensity of religiosity by the number of adherents relative to the total population in a county and demonstrate that increased religious (...)
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  226.  14
    Responsible Leadership: A Mapping of Extant Research and Future Directions.Christof Miska & Mark E. Mendenhall - 2018 - Journal of Business Ethics 148 (1):117-134.
    Recently, the increasing interest in responsible leadership (RL) has produced a research field rich in theoretical and conceptual potential, with diverse research foci, theoretical foundations, and methodological approaches. While these developments have demarcated the field from other leadership-oriented disciplines, they have equally courted fragmentation and ambiguity in terms of the field’s positioning within the greater body of leadership studies. To map the theoretical, methodological, and empirical state of the art of the RL field, we outline recent developments and delineate important (...)
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  227.  12
    The Perceived Impact of Leaders’ Humility on Team Effectiveness: An Empirical Study.Arménio Rego, Miguel Pina E. Cunha & Ace Volkmann Simpson - 2018 - Journal of Business Ethics 148 (1):205-218.
    We assess the perceived impact of leaders’ humility on team effectiveness, and how this relationship is mediated by balanced processing of information. Ninety-six leaders participate in the study. The findings suggest that humility in leaders is indirectly related to leaders’ perceived impact on team effectiveness. The study also corroborates literature pointing out the benefits of using other-reports to measure humility, and suggests adding humility to the authentic leadership research agenda.
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  228.  5
    Fostering Collective Growth and Vitality Following Acts of Moral Courage: A General System, Relational Psychodynamic Perspective.Sheldene Simola - 2018 - Journal of Business Ethics 148 (1):169-182.
    The purpose of this article is to explore a critical paradox related to the expression of moral courage in organizations, which is that although morally courageous acts are aimed at fostering collective growth, vitality, and virtue, their initial result is typically one of collective unease, preoccupation, or lapse, reflected in the social ostracism and censure of the courageous member and message. Therefore, this article addresses the questions of why many organizational groups suffer stagnation or decline rather than growth and vitality (...)
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  229.  12
    Villains, Victims, and Verisimilitudes: An Exploratory Study of Unethical Corporate Values, Bullying Experiences, Psychopathy, and Selling Professionals’ Ethical Reasoning.Sean Valentine, Gary Fleischman & Lynn Godkin - 2018 - Journal of Business Ethics 148 (1):135-154.
    This study assesses the relationships among unethical corporate values, bullying experiences, psychopathy, and selling professionals’ ethical evaluations of bullying. Information was collected from national/regional samples of selling professionals. Results indicated that unethical values, bullying, and psychopathy were positively interrelated. Psychopathy and unethical values were negatively associated with moral intensity, while moral intensity was positively related to ethical issue importance. Psychopathy and unethical values were negatively related to issue importance, and issue importance and moral intensity were positively related to ethical judgment. (...)
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  230.  10
    After Virtue and Accounting Ethics.Andrew West - 2018 - Journal of Business Ethics 148 (1):21-36.
    Alasdair MacIntyre’s After Virtue presented a reinterpretation of Aristotelian virtue ethics that is contrasted with the emotivism of modern moral discourse, and provides a moral scheme that can enable a rediscovery and reimagination of a more coherent morality. Since After Virtue’s publication, this scheme has been applied to a variety of activities and occupations, and has been influential in the development of research in accounting ethics. Through a ‘close’ reading of Chaps. 14 and 15 of AV, this paper considers and (...)
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  231.  1
    Decent Work: The Moral Status of Labor in Human Resource Management.Miguel Alzola - 2018 - Journal of Business Ethics 147 (4):835-853.
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  232. Insider Trading 2.0? The Ethics of Information Sales.James J. Angel & Douglas M. McCabe - 2018 - Journal of Business Ethics 147 (4):747-760.
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  233. When Kamay Met Hill: Organisational Ethics in Practice.Jonathan A. Batten, Igor Lončarski & Peter G. Szilagyi - 2018 - Journal of Business Ethics 147 (4):779-792.
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  234. The United Nations Global Compact: Engaging Implicit and Explicit CSR for Global Governance.Jill A. Brown, Cynthia Clark & Anthony F. Buono - 2018 - Journal of Business Ethics 147 (4):721-734.
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  235.  3
    Measuring Individuals’ Virtues in Business.David Dawson - 2018 - Journal of Business Ethics 147 (4):793-805.
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  236.  5
    Quality of Leadership and Workplace Bullying: The Mediating Role of Social Community at Work in a Two-Year Follow-Up Study.Laura Francioli, Paul Maurice Conway, Åse Marie Hansen, Ann-Louise Holten, Matias Brødsgaard Grynderup, Roger Persson, Eva Gemzøe Mikkelsen, Giovanni Costa & Annie Høgh - 2018 - Journal of Business Ethics 147 (4):889-899.
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  237. Corruption and Its Effects on FDI: Analysing the Interaction Between the Corruption Levels of the Home and Host Countries and Its Effects at the Decision-Making Level.Jose Godinez & Ling Liu - 2018 - Journal of Business Ethics 147 (4):705-719.
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  238.  2
    Using UNPRME to Teach, Research, and Enact Business Ethics: Insights From the Catholic Identity Matrix for Business Schools.Kenneth E. Goodpaster, T. Dean Maines, Michael Naughton & Brian Shapiro - 2018 - Journal of Business Ethics 147 (4):761-777.
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  239. The Impact of Acculturation on Immigrants’ Business Ethics Attitudes.Eugene D. Jaffe, Nonna Kushnirovich & Alexandr Tsimerman - 2018 - Journal of Business Ethics 147 (4):821-834.
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  240.  13
    The Effects of Explicit and Implicit Ethics Institutionalization on Employee Life Satisfaction and Happiness: The Mediating Effects of Employee Experiences in Work Life and Moderating Effects of Work–Family Life Conflict.Dong-Jin Lee, Grace B. Yu, M. Joseph Sirgy, Anusorn Singhapakdi & Lorenzo Lucianetti - 2018 - Journal of Business Ethics 147 (4):855-874.
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  241.  5
    Board Meeting Attendance by Outside Directors.Byung S. Min & Amon Chizema - 2018 - Journal of Business Ethics 147 (4):901-917.
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  242. Strengthening “Giving Voice to Values” in Business Schools by Reconsidering the “Invisible Hand” Metaphor.Mollie Painter-Morland & Rosa Slegers - 2018 - Journal of Business Ethics 147 (4):807-819.
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  243.  12
    CEO Hubris and Firm Performance: Exploring the Moderating Roles of CEO Power and Board Vigilance.Jong-Hun Park, Changsu Kim, Young Kyun Chang, Dong-Hyun Lee & Yun-Dal Sung - 2018 - Journal of Business Ethics 147 (4):919-933.
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  244. Teaching the Common Good in Business Ethics: A Case Study Approach.Mark R. Ryan - 2018 - Journal of Business Ethics 147 (4):693-704.
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  245.  64
    Leadership After Virtue: MacIntyre’s Critique of Management Reconsidered.Matthew Sinnicks - 2018 - Journal of Business Ethics 147 (4):735-746.
    MacIntyre argues that management embodies emotivism, and thus is inherently amoral and manipulative. His claim that management is necessarily Weberian is, at best, outdated, and the notion that management aims to be neutral and value free is incorrect. However, new forms of management, and in particular the increased emphasis on leadership which emerged after MacIntyre’s critique was published, tend to support his central charge. Indeed, charismatic and transformational forms of leadership seem to embody emotivism to a greater degree than do (...)
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  246.  8
    Catering to the Needs of an Aging Workforce: The Role of Employee Age in the Relationship Between Corporate Social Responsibility and Employee Satisfaction.Barbara Wisse, Rob van Eijbergen, Eric F. Rietzschel & Susanne Scheibe - 2018 - Journal of Business Ethics 147 (4):875-888.
    Contemporary organizations often reciprocate to society for using resources and for affecting stakeholders by engaging in corporate social responsibility. It has been shown that CSR has a positive impact on employee attitudes. However, not all employees may react equally strongly to CSR practices. Based on socio-emotional selectivity theory, we contend that the effect of CSR on employee satisfaction will be more pronounced for older than for younger employees, because CSR practices address those emotional needs and goals that are prioritized when (...)
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  247.  7
    The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants.Philmore Alleyne, Mohammad Hudaib & Roszaini Haniffa - 2018 - Journal of Business Ethics 147 (3):509-527.
    This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior’s unethical behaviour. Specifically, it investigates to what extent perceived organisational support in audit organisations would moderate Barbadian public accountants’ intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents, and the influence of the antecedents is intensified when the level of POS is high. However, further results indicate that (...)
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  248.  4
    On the Necessary and Sufficient Conditions for Legitimate Banking Contracts.Philipp Bagus, Amadeus Gabriel & David Howden - 2018 - Journal of Business Ethics 147 (3):669-678.
    What role do demand deposits serve in the financial system? The answer to this simple question has great implications in keeping the legal terms of the contract consistent with the demands of the financial system. Demand deposits are a perfect monetary substitute. Since money is only held to hedge against perceived uncertainty in both the timing and magnitude of future expenditures, demand deposits are demanded for the same reason. From this we derive three main conclusions. First, a financial contract similar (...)
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  249.  4
    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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  250.  4
    Gender Biases in Bank Lending: Lessons From Microcredit in France.Anastasia Cozarenco & Ariane Szafarz - 2018 - Journal of Business Ethics 147 (3):631-650.
    The evidence on gender discrimination in lending remains controversial. To capture gender biases in banks’ loan allocations, we observe the impact on the applicants of a microfinance institution and exploit the natural experiment of a regulatory change imposing a strict EUR 10,000 loan ceiling on microcredit. Descriptive statistics indicate that the presence of the ceiling is associated both with bank-MFI co-financing and with harsher treatment of female borrowers. To investigate causal links, we develop an econometric approach that addresses the concerns (...)
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  251.  6
    Can Institutional Investors Bias Real Estate Portfolio Appraisals? Evidence From the Market Downturn.Neil Crosby, Steven Devaney, Colin Lizieri & Patrick McAllister - 2018 - Journal of Business Ethics 147 (3):651-667.
    This paper investigates the extent to which institutional investors may have influenced independent real estate appraisals during the financial crisis. A conceptual model of the determinants of client influence on real estate appraisals is proposed. It is suggested that the extent of clients’ ability and willingness to bias appraisal outputs is contingent upon market and regulatory environments, the salience of the appraisal to the client, financial incentives for the appraiser to respond to client pressure, organisational culture, the level of moral (...)
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  252.  7
    Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence From China.Xingqiang Du & Shaojuan Lai - 2018 - Journal of Business Ethics 147 (3):565-593.
    Using the presence of at least one client with net-income-increasing misstatement as a signal of low audit quality for an audit firm, this study examines the existence of the contagion effect of low audit quality and further investigates whether financial distress and investment opportunity as two firm-specific financial characteristics moderate the contagion effect of low audit quality. Using a sample of 7887 firm-year observations from the Chinese stock market over the period of 2007–2012, our study documents strong and consistent evidence (...)
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  253.  8
    Product Placement in Old and New Media: Examining the Evidence for Concern.Lynne Eagle & Stephan Dahl - 2018 - Journal of Business Ethics 147 (3):605-618.
    We provide an overview of the development of product placements within traditional and newer electronic media, followed by a critique of current regulations where they exist and highlight the challenges this form of brand promotion presents to regulators. We note the weaknesses in current theoretical perspectives on the way product placements impact more than awareness and argue that a failure to recognise the increasingly diverse nature of product placement within entertainment media content means that awareness campaigns and warnings regarding the (...)
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  254.  7
    Consumer Participation in Cause-Related Marketing: An Examination of Effort Demands and Defensive Denial.Katharine M. Howie, Lifeng Yang, Scott J. Vitell, Victoria Bush & Doug Vorhies - 2018 - Journal of Business Ethics 147 (3):679-692.
    This article presents two studies that examine cause-related marketing promotions that require consumers’ active participation. Requiring a follow-up behavior has very valuable implications for maximizing marketing expenditures and customer relationship management. Theories related to ethical behavior, like motivated reasoning and defensive denial, are used to explain when and why consumers respond negatively to these effort demands. The first study finds that consumers rationalize not participating in CRM by devaluing the sponsored cause. The second study identifies a tactic marketers can utilize (...)
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  255.  8
    Determinants of the Severity of Legal and Employment Consequences for CPAs Named in SEC Accounting and Auditing Enforcement Releases.Daniella Juric, Brendan O’Connell, Michaela Rankin & Jacqueline Birt - 2018 - Journal of Business Ethics 147 (3):545-563.
    This study investigates the impact of Securities and Exchange Commission enforcement actions on individuals holding Certified Public Accountant accreditation. While prior research has investigated both the characteristics of companies that have been investigated by the SEC and litigation against audit firms, it has not addressed the ways in which SEC investigations impact CPAs. Using a sample of 262 CPAs, we find that the most common CPA breach was associated with overstating revenues/income or earnings. The study finds serious consequences for CPAs (...)
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  256.  20
    Aggressive Tax Avoidance: A Conundrum for Stakeholders, Governments, and Morality.Dinah M. Payne & Cecily A. Raiborn - 2018 - Journal of Business Ethics 147 (3):469-487.
    This is the conundrum that gives rise to the issue of tax avoidance: Although governments always seem to lack sufficient funds to support the needs of society, tax codes are often written that offer “a way out” of paying taxes for some but not all constituents. The ways out are referred to as loopholes that allow taxpayers to avoid taxes. This paper first defines the basic terms of tax avoidance and tax evasion and then offers an ethical review of the (...)
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  257.  5
    Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting.Wendy Stubbs & Colin Higgins - 2018 - Journal of Business Ethics 147 (3):489-508.
    This paper reports on an exploratory study of the preferences of users of non-financial reporting for regulatory or voluntary approaches to integrated reporting. While it is well known that companies prefer voluntary approaches to non-financial reporting, considerably less is known about the preferences of the users of non-financial information. IR is the latest development in attempts over 30 or more years to broaden organisational non-financial reporting and accountability to include the wider social and environmental impacts of business. It promises to (...)
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  258.  7
    Work–Family Spillover and Crossover Effects of Sexual Harassment: The Moderating Role of Work–Home Segmentation Preference.Jie Xin, Shouming Chen, Ho Kwong Kwan, Randy K. Chiu & Frederick Hong-kit Yim - 2018 - Journal of Business Ethics 147 (3):619-629.
    This study examined the relationship between workplace sexual harassment as perceived by female employees and the family satisfaction of their husbands. It also considered the mediating roles of employees’ job tension and work-to-family conflict and the moderating role of employees’ work–home segmentation preference in this relationship. The results, based on data from 210 Chinese employee–spouse dyads collected at four time points, indicated that employees’ perceptions of sexual harassment were positively related to their job tension, which in turn increased WFC. Moreover, (...)
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  259.  7
    Crossover Effects of Servant Leadership and Job Social Support on Employee Spouses: The Mediating Role of Employee Organization-Based Self-Esteem.Ziwei Yang, Haina Zhang, Ho Kwong Kwan & Shouming Chen - 2018 - Journal of Business Ethics 147 (3):595-604.
    The present study investigated the crossover effects of employee perceptions of servant leadership and job social support on the family satisfaction and quality of family life experienced by the employees’ spouses. These effects were explored through a focus on the mediating role of employee organization-based self-esteem. Results from a three-wave field survey of 199 employee–spouse dyads in the People’s Republic of China support our hypotheses, indicating that OBSE fully mediates the positive effects of servant leadership and job social support on (...)
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  260.  6
    Unmasking Corporate Sustainability at the Project Level: Exploring the Influence of Institutional Logics and Individual Agency.Jacqueline Corbett, Jane Webster & Tracy A. Jenkin - 2018 - Journal of Business Ethics 147 (2):261-286.
    Due to their consolidated nature, corporate sustainability reports often mask the evolution of organizations’ sustainability initiatives. Thus, to more fully understand the environmental performance of an organization, it is essential to examine the experiences of specific projects and how they relate to corporate sustainability. Based on case studies of green projects in four different organizations, we find that it is difficult to determine the environmental impact of a project a priori, even in cases where environmental considerations are included as part (...)
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  261.  6
    Driving Factors for the Success of the Green Innovation Market: A Relationship System Proposal.Janine Fleith de Medeiros, Gabriel Vidor & José Luís Duarte Ribeiro - 2018 - Journal of Business Ethics 147 (2):327-341.
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  262.  5
    Environmental Sustainability and Implied Cost of Equity: International Evidence.Kartick Gupta - 2018 - Journal of Business Ethics 147 (2):343-365.
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  263.  5
    Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field.Colin Higgins, Wendy Stubbs & Markus Milne - 2018 - Journal of Business Ethics 147 (2):309-326.
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  264.  15
    Mapping the Relationship Among Political Ideology, CSR Mindset, and CSR Strategy: A Contingency Perspective Applied to Chinese Managers.Fuming Jiang, Tatiana Zalan, Herman H. M. Tse & Jie Shen - 2018 - Journal of Business Ethics 147 (2):419-444.
    The literature on antecedents of corporate social responsibility strategies of firms has been predominately content driven. Informed by the managerial sense-making process perspective, we develop a contingency theoretical framework explaining how political ideology of managers affects the choice of CSR strategy for their firms through their CSR mindset. We also explain to what extent the outcome of this process is shaped by the firm’s internal institutional arrangements and external factors impacting on the firm. We develop and test several hypotheses using (...)
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  265.  6
    Bankers Bashing Back: Amoral CSR Justifications.Peter Norberg - 2018 - Journal of Business Ethics 147 (2):401-418.
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  266.  11
    Business Cases and Corporate Engagement with Sustainability: Differentiating Ethical Motivations.Stefan Schaltegger & Roger Burritt - 2018 - Journal of Business Ethics 147 (2):241-259.
    This paper explores links between different ethical motivations and kinds of corporate social responsibility activities to distinguish between different types of business cases with regard to sustainability. The design of CSR and corporate sustainability can be based on different ethical foundations and motivations. This paper draws on the framework of Roberts which distinguishes four different ethical management versions of CSR. The first two ethical motivations are driven either by a reactionary concern for the short-term financial interests of the business, or (...)
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  267.  22
    Why so Few Women on Boards of Directors? Empirical Evidence From Danish Companies in 1998–2010.Nina Smith & Pierpaolo Parrotta - 2018 - Journal of Business Ethics 147 (2):445-467.
    This paper analyzes the determinants of women’s representation on boards of directors based on a panel of all privately owned or listed Danish firms with at least 50 employees observed during the period 1998–2010. We focus on the directors who are not elected by the employees and test three hypotheses on female board representation that we denote the female-led hypothesis, the tokenism hypothesis, and the pipeline hypothesis, respectively. We find evidence rejecting the female-led hypothesis. Firms with a female chairperson on (...)
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  268.  14
    GHG Reporting and Impression Management: An Assessment of Sustainability Reports From the Energy Sector.David Talbot & Olivier Boiral - 2018 - Journal of Business Ethics 147 (2):367-383.
    The objective of this study was to analyze the quality of climate information disclosed by companies and the impression management strategies they have developed to justify or conceal negative aspects of their performance. The study is based on a qualitative content analysis of the sustainability reports of 21 energy-sector companies that use the Global Reporting Initiative with A or A+ application levels over a period of 5 years. It contributes to the literature on climate disclosure by demonstrating the ineffectiveness of (...)
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  269.  10
    Internalization of Environmental Practices and Institutional Complexity: Can Stakeholders Pressures Encourage Greenwashing?Francesco Testa, Olivier Boiral & Fabio Iraldo - 2018 - Journal of Business Ethics 147 (2):287-307.
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  270.  4
    Retail Chains’ Corporate Social Responsibility Communication.Jakob Utgård - 2018 - Journal of Business Ethics 147 (2):385-400.
    This study examines determinants of retail chains’ corporate social responsibility communication on their web pages. The theoretical foundation for the study is signaling theory, which suggests that firms will communicate about their CSR efforts when this is profitable for them and when such communication makes it possible for outsiders to distinguish good from bad performers. Based on this theory, I develop hypotheses about retail chains’ CSR signaling. The hypotheses are tested in a sample of 208 retail chains in the Norwegian (...)
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  271.  2
    Market Fairness: The Poor Country Cousin of Market Efficiency.J. Aitken Michael, Aspris Angelo, Foley Sean & B. Harris Frederick H. De - 2018 - Journal of Business Ethics 147 (1):5-23.
    Both fairness and efficiency are important considerations in market design and regulation, yet many regulators have neither defined nor measured these concepts. We develop an evidencebased policy framework in which these are both defined and measured using a series of empirical proxies. We then build a systems estimation model to examine the 2003–2011 explosive growth in algorithmic trading on the London Stock Exchange and NYSE Euronext Paris. Our results show that greater AT is associated with increased transactional efficiency and reduced (...)
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  272.  9
    Market Fairness: The Poor Country Cousin of Market Efficiency.Michael J. Aitken, Angelo Aspris, Sean Foley & Frederick H. de B. Harris - 2018 - Journal of Business Ethics 147 (1):5-23.
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  273.  14
    Virtuousness and the Common Good as a Conceptual Framework for Harmonizing the Goals of the Individual, Organizations, and the Economy.Surendra Arjoon, Alvaro Turriago-Hoyos & Ulf Thoene - 2018 - Journal of Business Ethics 147 (1):143-163.
    Despite the expansion of the regulatory state, we continue to witness widespread unethical practices across society. This paper addresses these challenges of ethical failure, misalignment, and dissonance by developing a conceptual framework that provides an explicit basis for understanding virtuousness and the common good directed toward the goal of eudaimonia or human flourishing. While much of the literature on virtuousness has focused on the organization, this paper uses a more comprehensive understanding that also incorporates the agent and the economy examined (...)
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  274.  5
    Making Drones to Kill Civilians: Is It Ethical?Edmund F. Byrne - 2018 - Journal of Business Ethics 147 (1):81-93.
    A drone industry has emerged in the US, initially funded almost exclusively for military applications. There are now also other uses both governmental and commercial. Many military drones are still being made, however, especially for surveillance and targeted killings. Regarding the latter, this essay calls into question their legality and morality. It recognizes that the issues are complex and controversial, but less so as to the killing of non-combatant civilians. The government using drones for targeted killings maintains secrecy and appeals (...)
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  275.  6
    Reasoned Ethical Engagement: Ethical Values of Consumers as Primary Antecedents of Instrumental Actions Towards Multinationals.Maxwell Chipulu, Alasdair Marshall, Udechukwu Ojiako & Caroline Mota - 2018 - Journal of Business Ethics 147 (1):221-238.
    Consumer actions towards multinationals encompass not just expressions of dissatisfaction and ethical identity but also what are problematically termed ‘instrumental actions’ entailing perceived purposes and likely impacts. This term may seem inappropriate where insufficient information exists for instrumentally linking means to ends, yet we consider it useful for describing purposive consumer action in its subjective aspect because it reflects the psychological reality whereby complexity-reducing social constructions give consumer actions instrumentally rational form for purposes of meaningful understanding and justification. This paper (...)
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  276.  15
    Further Understanding Factors That Explain Freshman Business Students’ Academic Integrity Intention and Behavior: Plagiarism and Sharing Homework.Timothy Paul Cronan, Jeffrey K. Mullins & David E. Douglas - 2018 - Journal of Business Ethics 147 (1):197-220.
    Academic integrity violations on college campuses continue to be a significant concern that draws public attention. Even though AI has been the subject of numerous studies offering explanations and recommendations, academic dishonesty persists. Consequently, this has rekindled interest in understanding AI behavior and its influencers. This paper focuses on the AI violations of plagiarism and sharing homework for freshman business students, examining the factors that influence a student’s intention to plagiarize or share homework with others. Using a sample of more (...)
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  277.  5
    Deepening Ethical Analysis in Business Ethics.Michelle Greenwood & R. Edward Freeman - 2018 - Journal of Business Ethics 147 (1):1-4.
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  278.  5
    Violence, Aggression, and Ethics: The Link Between Exposure to Human Violence and Unethical Behavior.Joshua R. Gubler, Skye Herrick, Richard A. Price & David A. Wood - 2018 - Journal of Business Ethics 147 (1):25-34.
    Can exposure to media portrayals of human violence impact an individual’s ethical decision making at work? Ethical business failures can result in enormous financial losses to individuals, businesses, and society. We study how exposure to human violence—especially through media—can cause individuals to make less ethical decisions. We present three experiments, each showing a causal link between exposure to human violence and unethical business behavior, and show this relationship is mediated by an increase in individual hostility levels as a result of (...)
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  279.  15
    Conflict Minerals and Supply Chain Due Diligence: An Exploratory Study of Multi-Tier Supply Chains.Hannes Hofmann, Martin C. Schleper & Constantin Blome - 2018 - Journal of Business Ethics 147 (1):115-141.
    As recently stakeholders complain about the use of conflict minerals in consumer products that are often invisible to them in final products, firms across industries implement conflict mineral management practices. Conflict minerals are those, whose systemic exploitation and trade contribute to human right violations in the country of extraction and surrounding areas. Particularly, supply chain managers in the Western world are challenged taking reasonable steps to identify and prevent risks associated with these resources due to the globally dispersed nature of (...)
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  280.  5
    Authenticating the Leader: Why Bill George Believes That a Moral Compass Would Have Kept Jeffrey Skilling Out of Jail.Christian Garmann Johnsen - 2018 - Journal of Business Ethics 147 (1):53-63.
    In the wake of a series of corporate scandals, there has been a growing call for authentic leadership in order to ensure ethical conduct in contemporary organizations. Authentic leadership, however, depends upon the ability to draw a distinction between the authentic and inauthentic leader. This paper uses Deleuze’s discussion of Platonism as a point of departure for critically scrutinizing the problem of authenticating the leader—drawing a distinction between authentic and inauthentic leaders. This will be done through a reading of Bill (...)
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  281.  10
    ‘The Aesthetic’ and Its Relationship to Business Ethics: Philosophical Underpinnings and Implications for Future Research.Donna Ladkin - 2018 - Journal of Business Ethics 147 (1):35-51.
    The article clarifies the way in which ‘the aesthetic’ is conceptualised in relation to business ethics in order to assess its potential to inform theory building and developmental practices within the business ethics field. A systematic review of relevant literature is undertaken which identifies three ontologically based accounts of the relationship between the aesthetic and business ethics: ‘positive’ ones, ‘negative’ accounts and ‘Postmodern’ renderings. Five epistemologically based approaches are also made explicit: those in which the aesthetic is thought to develop (...)
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  282.  3
    The Discursive Dance: The Employee Co-Operation Negotiations as an Arena for Management-by-Fear.Anu Pynnönen & Tuomo Takala - 2018 - Journal of Business Ethics 147 (1):165-184.
    The purpose of this article is to qualitatively describe and critically explain the discursive construction of employee co-operation negotiations in Finland as an arena for management-by-fear. The article consists of a theoretical review, covering the legislative basis of co-operation negotiations and recent research on management-by-fear. The empirical study consists of media texts and company media releases in Finland in 2012–2013. The main conclusions are that there are distinctive features in the co-operation negotiations that enable and enforce the possibility of management-by-fear, (...)
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  283.  6
    Thinking About Punishment : The Case of the Economic Meltdown.David Shichor - 2018 - Journal of Business Ethics 147 (1):185-195.
    The subprime mortgage crisis which was caused to a large degree by questionable mortgage lending and securitization practices that were furthered by deregulatory policies devastated the economy, led to large scale unemployment, and caused the foreclosure of millions of homes. There is evidence that numerous mortgage companies, financial firms, rating agencies, and high-level professionals were involved in unethical and often fraudulent business practices leading to the most severe economic meltdown since the Great Depression. In spite of the great economic and (...)
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  284.  2
    Correction To: The Opportunity Cost of Negative Screening in Socially Responsible Investing.Pieter Jan Trinks & Bert Scholtens - 2018 - Journal of Business Ethics 147 (1):239-240.
    Table 3 of Trinks, P. J., Scholtens, B., 2017. The Opportunity Cost of Negative Screening in Socially Responsible Investing. Journal of Business Ethics, 140, 193–208, reports the four-factor return performance of long–short sin stock portfolios and sin stock-free portfolios.
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  285.  11
    Men, Mammals, or Machines? Dehumanization Embedded in Organizational Practices.Tuure Väyrynen & Sari Laari-Salmela - 2018 - Journal of Business Ethics 147 (1):95-113.
    The present study combines dehumanization research with the concept of organizational trust to examine how employees perceive various types of maltreatment embedded within the organizational practices that form the ethical climate of an organization. With the help of grounded theory methodology, we analyzed 188 employment exit interview transcripts from an ICT subcontracting company. By examining perceived trustworthiness and perceived humanness, we found that dehumanizing employees can deteriorate trust within organizations. The violations found in the empirical material were divided into animalistic (...)
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  286.  13
    The Effects of Thought Suppression on Ethical Decision Making: Mental Rebound Versus Ego Depletion.Kai Chi Yam - 2018 - Journal of Business Ethics 147 (1):65-79.
    Although thought suppression is a commonly used self-control strategy that has far-reaching consequences, its effect on ethical decision making is unclear. Whereas ironic process theory suggests that suppressing ethics-related thoughts leads to mental rebounds of ethicality and decreased unethical behavior, ego depletion theory suggests that thought suppression can lead to reduced self-control and increased unethical behavior. Integrating the two theories, I propose that the effect of thought suppression on unethical behavior hinges on the content of the suppressed thoughts. Participants who (...)
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  287.  4
    Corporate Agency and Possible Futures.Tim Mulgan - 2018 - Journal of Business Ethics:1-16.
    We need an account of corporate agency that is temporally robust – one that will help future people to cope with challenges posed by corporate groups in a range of credible futures. In particular, we need to bequeath moral resources that enable future people to avoid futures dominated by corporate groups that have no regard for human beings. This paper asks how future philosophers living in broken or digital futures might re-imagine contemporary debates about corporate agency. It argues that the (...)
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