5 found
  1.  80
    Measuring Ethical Ideology in Business Ethics: A Critical Analysis of the Ethics Position Questionnaire. [REVIEW]Mark A. Davis, Mark G. Andersen & Mary B. Curtis - 2001 - Journal of Business Ethics 32 (1):35 - 53.
    Individual differences in ethical ideology are believed to play a key role in ethical decision making. Forsyths (1980) Ethics Position Questionnaire (EPQ) is designed to measure ethical ideology along two dimensions, relativism and idealism. This study extends the work of Forsyth by examining the construct validity of the EPQ. Confirmatory factor analyses conducted with independent samples indicated three factors – idealism, relativism, and veracity – account for the relationships among EPQ items. In order to provide further evidence of the instruments (...)
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  2.  65
    An Examination of the Layers of Workplace Influences in Ethical Judgments: Whistleblowing Likelihood and Perseverance in Public Accounting.Eileen Z. Taylor & Mary B. Curtis - 2010 - Journal of Business Ethics 93 (1):21-37.
    We employ a Layers of Workplace Influence theory to guide our study of whistleblowing among public accounting audit seniors. Specifically, we examine professional commitment, organizational commitment versus colleague commitment (locus of commitment), and moral intensity of the unethical behavior on two measures of reporting intentions: likelihood of reporting and perseverance in reporting. We find that moral intensity relates to both reporting intention measures. In addition, while high levels of professional identity increase the likelihood that an auditor will initially report an (...)
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  3.  52
    The Effects of Contextual and Wrongdoing Attributes on Organizational Employees' Whistleblowing Intentions Following Fraud.Shani N. Robinson, Jesse C. Robertson & Mary B. Curtis - 2012 - Journal of Business Ethics 106 (2):213-227.
    Recent financial fraud legislation such as the Dodd–Frank Act and the Sarbanes–Oxley Act (U.S. House of Representatives, Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, [H.R. 4173], 2010 ; U.S. House of Representatives, The Sarbanes–Oxley Act of 2002, Public Law 107-204 [H.R. 3763], 2002 ) relies heavily on whistleblowers for enforcement, and offers protection and incentives for whistleblowers. However, little is known about many aspects of the whistleblowing decision, especially the effects of contextual and wrongdoing attributes on organizational (...)
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  4.  37
    Are Audit-Related Ethical Decisions Dependent Upon Mood?Mary B. Curtis - 2006 - Journal of Business Ethics 68 (2):191-209.
    This study explores the impact of mood on individuals’ ethical decision-making processes through the Graham [Graham, J. W.: 1986, Research in Organizational Behavior 8, 1–52] model of Principled Organizational Dissent. In particular, the research addresses how an individual’s mood influences his or her willingness to report the unethical actions of a colleague. Participants’ experienced an affectively charged, unrelated event and were then asked to make a decision regarding whistle-blowing intentions in a public accounting context. As expected, negative mood was associated (...)
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    Mentoring: A Path to Prosocial Behavior.Eileen Z. Taylor & Mary B. Curtis - 2018 - Journal of Business Ethics 152 (4):1133-1148.
    Public accounting firms can build integrity within their organizations through early detection of fraud. One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior. We explore the impact of mentoring on intention to report fraud. A survey with 120 responses from the US public accountants suggests that quality mentoring relationships, a common feature in the profession, and caring ethical climate positively relate to internal reporting of fraud. Two intermediate variables, trust and affective commitment, mediate these (...)
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