4 found
  1. Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations. [REVIEW]Pamela R. Murphy & M. Tina Dacin - 2011 - Journal of Business Ethics 101 (4):601-618.
    In response to calls for more research on how to prevent or detect fraud (ACAP, Final Report of the Advisory Committee on the Auditing Profession, United States Department of the Treasury, Washington, DC, 2008 ; AICPA, SAS No. 99: Consideration of Fraud in a Financial Statement Audit, New York, NY, 2002 ; Carcello et al., Working Paper, University of Tennessee, Bentley University and Kennesaw State University, 2008 ; Wells, Journal of Accountancy, 2004 ), we develop a framework that identifies three (...)
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    The Impact of Ethics Education on Reporting Behavior.Brian W. Mayhew & Pamela R. Murphy - 2009 - Journal of Business Ethics 86 (3):397-416.
    We examine the impact of an ethics education program on reporting behavior using two groups of students: fourth year Masters of Accounting students who just completed a newly instituted ethics education program, and fifth year students in the same program who did not receive the ethics program. In an experiment providing both the opportunity and motivation to misreport for more money, we design two social condition treatments – anonymity and public disclosure – to examine whether or to what extent ethical (...)
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    The Continued Need for Diversity in Fraud Research.Vikas Anand, M. Tina Dacin & Pamela R. Murphy - 2015 - Journal of Business Ethics 131 (4):751-755.
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    Reducing Accounting Aggressiveness with General Ethical Norms and Decision Structure.Khim Kelly & Pamela R. Murphy - 2021 - Journal of Business Ethics 170 (1):97-113.
    We examine the impact of activated versus non-activated ethical norms on the aggressiveness of accounting decisions, in the presence of self-interest favoring aggressiveness. Using a case in which the accounting rules are ambiguous, we ask professional accountants to make an accounting decision as though they were in their own organization; we measure the ethical norms of their organization at the end of the experiment. Based on the focus theory of normative conduct, we argue that the general ethical norms of the (...)
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