4 found
  1.  36
    Analyzing the Role of Social Norms in Tax Compliance Behavior.Donna D. Bobek, Amy M. Hageman & Charles F. Kelliher - 2013 - Journal of Business Ethics 115 (3):451-468.
    The purpose of this study is to explore with more rigor and detail the role of social norms in tax compliance. This study draws on Cialdini and Trost’s (The Handbook of Social Psychology: Oxford University Press, Boston, MA, 1998) taxonomy of social norms to investigate with more specificity this potentially decisive (Alm and McKee, Managerial and Decision Economics, 19:259–275, 1998) influence on tax compliance. We test our research hypotheses regarding the direct and indirect influences of social norms using a hypothetical (...)
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  2.  30
    The Influence of Roles and Organizational Fit on Accounting Professionals’ Perceptions of Their Firms’ Ethical Environment.Donna D. Bobek, Amy M. Hageman & Robin R. Radtke - 2015 - Journal of Business Ethics 126 (1):125-141.
    A public accounting firm’s ethical environment has an important role in encouraging ethical behavior, but prior research has shown that firm leaders perceive the ethical environment of their firms to be stronger than do non-leaders : 637–654, 2010). This study draws on several research streams in management to investigate the reasons behind this discrepancy. Our online questionnaire was completed by 139 accounting professionals. We find that when non-leader accounting professionals believe that they have a meaningful role in shaping and maintaining (...)
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    The Impact of Corruption on Firm Tax Compliance in Transition Economies: Whom Do You Trust? [REVIEW]Anna Alon & Amy M. Hageman - 2013 - Journal of Business Ethics 116 (3):479-494.
    Tax compliance is an important issue for governments and the public alike. To meet public needs and fund public mandates, firms around the world are expected to comply with tax laws. Factors that are related to organizational (firm) tax compliance have not been sufficiently examined in the literature. Owing to the increasing global influence of transition economies, factors associated with firm tax compliance in transition economies are particularly of interest. Based on a sample of over 5,000 firms from 22 former (...)
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  4.  14
    Talk the Talk or Walk the Walk? An Examination of Sustainability Accounting Implementation.W. Eric Lee & Amy M. Hageman - 2018 - Journal of Business Ethics 152 (3):725-739.
    This study examines how ambiguity in corporate objectives affects managers’ choice between opposing sustainability and short-term profit goals. We test this question with an experiment in which we vary whether environmental sustainability is included explicitly as a strategic objective that is used for managers’ performance evaluations. Findings show that managers increase biodegradable production and correspondingly decrease short-term profit when environmental sustainability performance is explicitly incorporated within the company’s strategic objectives. Also, managers in the implicit incorporation group are more likely to (...)
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