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Arthur Brief
University of Utah
  1.  45
    What's Wrong with the Treadway Commission Report? Experimental Analyses of the Effects of Personal Values and Codes of Conduct on Fraudulent Financial Reporting.Arthur P. Brief, Janet M. Dukerich, Paul R. Brown & Joan F. Brett - 1996 - Journal of Business Ethics 15 (2):183 - 198.
    In three studies, factors influencing the incidence of fraudulent financial reporting were assessed. We examined (1) the effects of personal values and (2) codes of corporate conduct, on whether managers misrepresented financial reports. In these studies, executives and controllers were asked to respond to hypothetical situations involving fraudulent financial reporting procedures. The occurrence of fraudulent reporting was found to be high; however, neither personal values, codes of conduct, nor the interaction of the two factors played a significant role in fraudulent (...)
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  2.  11
    The Ethics “Fix”: When Formal Systems Make a Difference.Kristin Smith-Crowe, Ann E. Tenbrunsel, Suzanne Chan-Serafin, Arthur P. Brief, Elizabeth E. Umphress & Joshua Joseph - 2015 - Journal of Business Ethics 131 (4):791-801.
    This paper investigates the effect of the countervailing forces within organizations of formal systems that direct employees toward ethical acts and informal systems that direct employees toward fraudulent behavior. We study the effect of these forces on deception, a key component of fraud. The results provide support for an interactive effect of these formal and informal systems. The effectiveness of formal systems is greater when there is a strong informal “push” to do wrong; conversely, in the absence of a strong (...)
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  3.  19
    Managerial Ethics: Managing the Psychology of Morality, Ed. Marshall Schminke.Isaac H. Smith & Arthur P. Brief - 2012 - Business Ethics Quarterly 22 (2):456-463.
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