6 found
  1.  59
    The Social Norms of Tax Compliance: Evidence From Australia, Singapore, and the United States.Donna D. Bobek, Robin W. Roberts & John T. Sweeney - 2007 - Journal of Business Ethics 74 (1):49-64.
    Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research (...)
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  2.  7
    Boiling the Frog Slowly: The Immersion of C-Suite Financial Executives Into Fraud.Ikseon Suh, John T. Sweeney, Kristina Linke & Joseph M. Wall - 2020 - Journal of Business Ethics 162 (3):645-673.
    This study explores how financial executives retrospectively account for their crossing the line into financial statement fraud while acting within or reacting to a financialized corporate environment. We conduct our investigation through face-to-face interviews with 13 former C-suite financial executives who were involved in and indicted for major cases of accounting fraud. Five different themes of accounts emerged from the narratives, characterizing executives’ fraud immersion as a meaning-making process by which the particulars of the proximal social context and individual motivations (...)
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  3.  56
    The Relationship Between Political Attitudes and Moral Judgment: Examining the Validity of the Defining Issues Test. [REVIEW]Dann G. Fisher & John T. Sweeney - 1998 - Journal of Business Ethics 17 (8):905-916.
    Most ethics studies employing accounting subjects have utilized the Defining Issues Test, generally finding the moral judgment abilities of accounting students and accountants to be less advanced than those of the general population. This study assesses the validity of the DIT by examining whether an individual can achieve a higher moral judgment score on the DIT by responding from the role of a political liberal. Accounting undergraduates, defining themselves as liberal, moderate or conservative, completed the DIT once from their own (...)
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  4.  27
    The Influence of Subjective Norms on Whistle-Blowing: A Cross-Cultural Investigation. [REVIEW]Pailin Trongmateerut & John T. Sweeney - 2013 - Journal of Business Ethics 112 (3):437-451.
    This research consists of two studies with interrelated objectives. The purpose of the first study is to develop and validate scales measuring whistle-blowing subjective norms, attitudes, and intentions. The objective of the second study is to test a model of whistle-blowing intentions, motivated by the theory of reasoned action, across two contrasting cultures: the collectivist Thai and the individualistic American. To achieve cross-cultural comparisons, we first perform measurement and structural invariance tests. Tests of latent mean differences lend support for our (...)
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  5.  21
    Use of Discretionary Environmental Accounting Narratives to Influence Stakeholders: The Case of Jurors’ Award Assessments.W. Eric Lee & John T. Sweeney - 2015 - Journal of Business Ethics 129 (3):673-688.
    This experimental study extends prior capital market and environmental accounting research by utilizing the theoretical underpinnings of legitimation through impression management, source credibility bias, perceived trust, and ideology in assessing the influence of discretionary environmental accounting narratives on jurors’ punitive damage award assessments. We utilize mock jurors as environmental stakeholders and find that: jurors in a court case involving corporate environmental malfeasance assess lower punitive damage awards against a firm that provides discretionary disclosure on its website regarding future abatement and (...)
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  6.  7
    Do Management Training Grounds Reduce Internal Auditor Objectivity and External Auditor Reliance? The Influence of Family Firms.Ikseon Suh, Adi Masli & John T. Sweeney - 2021 - Journal of Business Ethics 173 (1):205-227.
    We test competing theoretical perspectives of family firm governance in two separate studies by investigating whether family firm control moderates the detrimental effect of a management training ground on internal auditor objectivity and on the external auditor’s decision to rely on the internal audit function. In Study 1, we assess the objectivity of internal auditors working under an IAF that serves as a MTG or non-MTG and located in a family or non-family firm. A key result of Study 1 is (...)
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