21 found
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  1. Emotion and Ethical Decision-Making in Organizations.Alice Gaudine & Linda Thorne - 2001 - Journal of Business Ethics 31 (2):175 - 187.
    While the influence of emotion on individuals'' ethical decisions has been identified by numerous researchers, little is known about how emotions influence individuals'' ethical decision process. Thus, it is not clear whether different emotions promote and/or discourage ethical decision-making in the workplace. To address this gap, this paper develops a model that illustrates how emotion affects the components of individuals'' ethical decision-making process. The model is developed by integrating research findings that consider the two dimensions of emotion, arousal and feeling (...)
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  2.  24
    The Socio-Cultural Embeddedness of Individuals' Ethical Reasoning in Organizations (Cross-Cultural Ethics).Linda Thorne & Susan Bartholomew Saunders - 2002 - Journal of Business Ethics 35 (1):1 - 14.
    While models of business ethics increasingly recognize that ethical behavior varies cross-culturally, scant attention has been given to understanding how culture affects the ethical reasoning process that predicates individuals' ethical actions. To address this gap, this paper illustrates how culture may affect the various components of individuals' ethical reasoning by integrating findings from the cross-cultural management literature with cognitive-developmental perspective. Implications for future research and transnational organizations are discussed.
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  3.  50
    Corporate Social Responsibility and Long-Term Compensation: Evidence From Canada.L. S. Mahoney & Linda Thorne - 2005 - Journal of Business Ethics 57 (3):241-253.
    . This paper examines the association between long-term compensation and corporate social responsibility for 90 publicly traded Canadian firms. Social responsibility is considered to include concerns for social factors and the environment, 564-578; Kane, E. J., 341-359). Long-term compensation attempts to focus executives efforts on optimizing the longer term, which should direct their attention to factors traditionally associated with socially responsible executives. As hypothesized, we found a significant relationship between the long-term compensation and total CSR weakness as well as the (...)
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  4.  33
    Institutional Context and Auditors' Moral Reasoning: A Canada-U.S. Comparison. [REVIEW]Linda Thorne, Dawn W. Massey & Michel Magnan - 2003 - Journal of Business Ethics 43 (4):305 - 321.
    This paper compares the moral reasoning of 363 auditors from Canada and the United States. We investigate whether national institutional context is associated with differences in auditors'' moral reasoning by examining three components of auditors'' moral decision process: (1) moral development, which describes cognitive moral capability, (2) prescriptive reasoning of how a realistic accounting dilemma ought to be resolved and, (3) deliberative reasoning of how a realistic accounting dilemma will be resolved. Not surprisingly, it appears that institutional factors are more (...)
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  5.  76
    The Association Between Ethical Conflict and Adverse Outcomes.Linda Thorne - 2010 - Journal of Business Ethics 92 (2):269-276.
    In this study, we consider the association between ethical conflict and adverse outcomes, including employee stress, (lack of) organizational commitment, absenteeism, and turnover intention. Our findings show that ethical conflict is associated with adverse outcomes. Our results identify the importance of ethical conflict for organizations and the benefit for organizations to address and mitigate ethical conflict. In addition, our research contributes to the person–organization and turnover literature by extending the person-fit framework to the ethical domain and by suggesting that ethical (...)
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  6.  14
    Clinical Ethical Conflicts of Nurses and Physicians.Alice Gaudine, Sandra M. LeFort, Marianne Lamb & Linda Thorne - 2011 - Nursing Ethics 18 (1):9-19.
    Much of the literature on clinical ethical conflict has been specific to a specialty area or a particular patient group, as well as to a single profession. This study identifies themes of hospital nurses’ and physicians’ clinical ethical conflicts that cut across the spectrum of clinical specialty areas, and compares the themes identified by nurses with those identified by physicians. We interviewed 34 clinical nurses, 10 nurse managers and 31 physicians working at four different Canadian hospitals as part of a (...)
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  7.  19
    The Functioning of Hospital Ethics Committees: A Multiple-Case Study of Four Canadian Committees. [REVIEW]Alice Gaudine, Marianne Lamb, Sandra M. LeFort & Linda Thorne - 2011 - HEC Forum 23 (3):225-238.
    A multiple-case study of four hospital ethics committees in Canada was conducted and data collected included interviews with key informants, observation of committee meetings and ethics-related hospital documents, such as policies and committee minutes. We compared the hospital committees in terms of their structure, functioning and perceptions of key informants and found variation in the dimensions of empowerment, organizational culture of ethics, breadth of ethics mandate, achievements, dynamism, and expertise.
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  8.  14
    A Comparison of Canadian and U.S. CSR Strategic Alliances, CSR Reporting, and CSR Performance: Insights Into Implicit–Explicit CSR.Linda Thorne, Lois S. Mahoney, Kristen Gregory & Susan Convery - 2017 - Journal of Business Ethics 143 (1):85-98.
    We considered the question of how corporate social responsibility differs between Canada and the U.S. Prior research has identified that national institutional differences exist between the two countries [Freeman and Hasnaoui, J Business Ethics 100:419–443, 2011], which may be associated with variations in their respective CSR practices. Matten and Moon [Acad Manag Rev 33:404–424, 2008] suggested that cross-national differences in firms’ CSR are depicted by an implicit–explicit conceptual framework: explicit CSR practices are deliberate and more strategic than implicit CSR practices. (...)
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  9.  21
    Erratum To: The Association Between Ethical Conflict and Adverse Outcomes.Alice Gaudine & Linda Thorne - 2010 - Journal of Business Ethics 92 (2):277-277.
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  10.  8
    Introduction to the Special Issue on Tone at the Top.Sally Gunz & Linda Thorne - 2015 - Journal of Business Ethics 126 (1):1-2.
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  11.  6
    The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions.Linda Thorne, Steven Kaplan & Jonathan Farrar - 2019 - Journal of Business Ethics 154 (1):167-180.
    Although the role of fairness in tax compliance has been of increasing interest among the academic and professional tax communities, very little is known about the role of interactional fairness. Interactional fairness refers to the quality of the treatment provided to individuals from authority figures, such as tax authority representatives. We conduct an experiment using US taxpayers to examine the role of interactional fairness on tax compliance intentions, and how detection influences this relation. Taxpayers’ detection salience reflects their perceptions that (...)
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  12.  13
    Tax Fairness: Conceptual Foundations and Empirical Measurement.Jonathan Farrar, Dawn W. Massey, Errol Osecki & Linda Thorne - forthcoming - Journal of Business Ethics:1-17.
    Prior research shows taxpayers’ perceptions of fairness leads to greater cooperation and compliance with tax authorities. Yet our understanding of tax fairness has been hampered by its general reliance upon models and measures of fairness developed by organizational fairness research, even though fairness is a perception subject to contextual influences. Accordingly, we attempt to gain insight into the influence of contextual factors on fairness through the development of a theoretically based and empirically derived model of tax fairness, grounded in organizational (...)
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  13.  37
    The Socio-Cultural Embeddedness of Individuals' Ethical Reasoning in Organizations (Cross-Cultural Ethics).Linda Thorne & SusanBartholomew Saunders - 2002 - Journal of Business Ethics 35 (1):1 - 14.
    While models of business ethics increasingly recognize that ethical behavior varies cross-culturally, scant attention has been given to understanding how culture affects the ethical reasoning process that predicates individuals' ethical actions. To address this gap, this paper illustrates how culture may affect the various components of individuals' ethical reasoning by integrating findings from the cross-cultural management literature with cognitive-developmental perspective. Implications for future research and transnational organizations are discussed.
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  14.  6
    The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions.Jonathan Farrar, Steven E. Kaplan & Linda Thorne - 2019 - Journal of Business Ethics 154 (1):167-180.
    Although the role of fairness in tax compliance has been of increasing interest among the academic and professional tax communities, very little is known about the role of interactional fairness. Interactional fairness refers to the quality of the treatment provided to individuals from authority figures, such as tax authority representatives. We conduct an experiment using US taxpayers to examine the role of interactional fairness on tax compliance intentions, and how detection influences this relation. Taxpayers’ detection salience reflects their perceptions that (...)
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  15.  31
    Andersen and the Market for Lemons in Audit Reports.Steven E. Kaplan, Pamela B. Roush & Linda Thorne - 2007 - Journal of Business Ethics 70 (4):363-373.
    Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics 57, 17–29; Staubus, G.: 2005, Journal of Business Ethics 57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis is grounded in Akerlof’s (1970, Quarterly Journal of (...)
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  16.  32
    Auditors'virtue: A Qualitative Analysis and Categorization.Theresa Libby & Linda Thorne - 2004 - Business Ethics Quarterly 14 (3):479-498.
    In this paper, we develop a typology of auditors’ virtues through in-depth interviews with nine exemplars of the audit community.We compare this typology with prescribed auditors’ virtues as represented in the applicable Code of Professional Conduct. Ourcomparison shows that the Code places a primary emphasis on mandatory virtues including the virtues of “independent,” “objective,”and “principled.” While the non-mandatory virtues, which involve “going beyond the minimum” and “putting the public interest foremost,” were identified by our exemplars as essential to the auditor’s (...)
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  17.  25
    An Investigation of Social Influence: Explaining the Effect of Group Discussion on Consensus in Auditors’ Ethical Reasoning.Linda Thorne, Dawn W. Massey & Joanne Jones - 2004 - Business Ethics Quarterly 14 (3):525-551.
    This study introduces Moscovici’s model of social influence to the accounting research domain, and uses an experimentto assess whether his theory explains how different types of discussion affects consensus in auditors’ ethical reasoning. Moscovici’s theory proposes three modalities of influence to describe how consensus is achieved following discussion: conformity, innovation, and normalization. Conformity describes the situation where individuals in the minority accede to the majority as a result of group discussion. Innovation describes the situation where individuals in the majority accede (...)
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  18.  4
    Thematic Symposium: Accounting Ethics and Regulation: SOX 15 Years Later.Sally Gunz & Linda Thorne - forthcoming - Journal of Business Ethics:1-4.
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  19.  20
    An Investigation of Social Influence: Explaining the Effect of Group Discussion on Consensus in Auditors’ Ethical Reasoning.Linda Thorne, Dawn W. Massey & Joanne Jones - 2004 - Business Ethics Quarterly 14 (3):525-551.
    This study introduces Moscovici’s (1976, 1985) model of social influence to the accounting research domain, and uses an experimentto assess whether his theory explains how different types of discussion affects consensus in auditors’ ethical reasoning. Moscovici’s theory proposes three modalities of influence to describe how consensus is achieved following discussion: conformity, innovation, and normalization. Conformity describes the situation where individuals in the minority (e.g., auditors that do not accept the dominant view) accede to the majority (e.g., auditors that hold the (...)
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  20.  8
    Erratum To: Introduction to the Special Issue on Tone at the Top.Linda Thorne & Sally Gunz - 2015 - Journal of Business Ethics 126 (1):167-167.
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  21.  38
    The Identification and Categorization of Auditors’ Virtues.Theresa Libby & Linda Thorne - 2004 - Business Ethics Quarterly 14 (3):479-498.
    In this paper, we develop a typology of auditors’ virtues through in-depth interviews with nine exemplars of the audit community.We compare this typology with prescribed auditors’ virtues as represented in the applicable Code of Professional Conduct. Ourcomparison shows that the Code places a primary emphasis on mandatory virtues including the virtues of “independent,” “objective,”and “principled.” While the non-mandatory virtues, which involve “going beyond the minimum” and “putting the public interest foremost,” were identified by our exemplars as essential to the auditor’s (...)
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