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  1.  9
    The Silent Samaritan Syndrome: Why the Whistle Remains Unblown.Jason MacGregor & Martin Stuebs - 2014 - Journal of Business Ethics 120 (2):1-16.
    Whistle blowing programs have been central to numerous government, legislative, and regulatory reform efforts in recent years. To protect investors, corporate boards have instituted numerous measures to promote whistle blowing. Despite significant whistle blowing incentives, few individuals blow the whistle when presented with the opportunity. Instead, individuals often remain fallaciously silent and, in essence, become passive fraudsters themselves. Using the fraud triangle and models of moral behavior, we model and analyze fallacious silence and identify factors that may motivate an individual (...)
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  2.  13
    Virtuous Professionalism in Accountants to Avoid Fraud and to Restore Financial Reporting.Bradley Lail, Jason MacGregor, James Marcum & Martin Stuebs - 2017 - Journal of Business Ethics 140 (4):687-704.
    Over the past decade, a number of accounting and financial reporting frauds have led to lost stock wealth, destroyed public trust, and a worldwide recession that called for necessary reform. Regulatory responses and systemic reforms quickly followed, and we show that, while necessary, these reforms are insufficient. The purpose of this paper is to forward virtuous professionalism as a necessary path toward restoring financial reporting systems. We take the position of external observer and analyze the accounting profession over time to (...)
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  3.  13
    The Influence of Regulatory Approach on Tone at the Top.Bradley Lail, Jason MacGregor, Martin Stuebs & Timothy Thomasson - 2015 - Journal of Business Ethics 126 (1):25-37.
    We discuss how the approach taken by regulators to address financial reporting issues has a significant influence on tone at the top. While tone must ultimately be established internally, regulators are more likely to have a positive impact on the quality of financial reporting by addressing organizational tone. A strong tone at the top should ensure that the financial reports are characterized by greater transparency and complete disclosures, and a regulator’s response will depend upon their perspective as to what motivates (...)
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