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  1.  36
    Ethics Versus Outcomes: Managerial Responses to Incentive-Driven and Goal-Induced Employee Behavior.Gary M. Fleischman, Eric N. Johnson, Kenton B. Walker & Sean R. Valentine - 2019 - Journal of Business Ethics 158 (4):951-967.
    Management plays an important role in reinforcing ethics in organizations. To support this aim, managers must use incentive and goal programs in ethical ways. This study examines experimentally the potential ethical costs associated with incentive-driven and goal-induced employee behavior from a managerial perspective. In a quasi-experimental setting, 243 MBA students with significant professional work experience evaluated a hypothetical employee’s ethical behavior under incentive pay systems modeled on a business case. In the role of the employee’s manager, participants evaluated the ethicality (...)
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  2.  22
    Ethics Versus Outcomes: Managerial Responses to Incentive-Driven and Goal-Induced Employee Behavior.Sean R. Valentine, Kenton B. Walker, Eric N. Johnson & Gary M. Fleischman - 2019 - Journal of Business Ethics 158 (4):951-967.
    Management plays an important role in reinforcing ethics in organizations. To support this aim, managers must use incentive and goal programs in ethical ways. This study examines experimentally the potential ethical costs associated with incentive-driven and goal-induced employee behavior from a managerial perspective. In a quasi-experimental setting, 243 MBA students with significant professional work experience evaluated a hypothetical employee’s ethical behavior under incentive pay systems modeled on a business case. In the role of the employee’s manager, participants evaluated the ethicality (...)
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  3.  23
    Narcissism Dynamics and Auditor Skepticism.Steven E. Kaszak, Eric N. Johnson, Philip M. J. Reckers & Alan Reinstein - forthcoming - Journal of Business Ethics:1-18.
    The process by which auditors consider fraud risk in assessing management’s motivation and character remains under-addressed. This is problematic given the rising tide of narcissism, as well as recent research documenting that both self- and other-perceptions of narcissism influence an array of judgments. While a skeptical attitude is fundamental to the auditor’s gatekeeper role, it remains unclear how auditors form and act on perceptions of client narcissism. With a large sample of experienced accountants as participants, we leverage insights from current (...)
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    Who Follows the Unethical Leader? The Association Between Followers’ Personal Characteristics and Intentions to Comply in Committing Organizational Fraud.Eric N. Johnson, Linda A. Kidwell, D. Jordan Lowe & Philip M. J. Reckers - 2019 - Journal of Business Ethics 154 (1):181-193.
    The role of followers in financial statement fraud has not been widely examined, even though these frauds typically involve collusion between followers and destructive leaders. In a study with 140 MBA students in the role of followers, we examined whether two follower personality traits were associated with behavioral intentions to comply with the demands of an unethical chief executive officer to be complicit in committing financial statement fraud. These personality traits are self-sacrificing self-enhancement, a form of maladaptive narcissism characterized by (...)
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