4 found
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  1.  22
    Who Follows the Unethical Leader? The Association Between Followers’ Personal Characteristics and Intentions to Comply in Committing Organizational Fraud.Eric N. Johnson, Linda A. Kidwell, D. Jordan Lowe & Philip M. J. Reckers - 2019 - Journal of Business Ethics 154 (1):181-193.
    The role of followers in financial statement fraud has not been widely examined, even though these frauds typically involve collusion between followers and destructive leaders. In a study with 140 MBA students in the role of followers, we examined whether two follower personality traits were associated with behavioral intentions to comply with the demands of an unethical chief executive officer to be complicit in committing financial statement fraud. These personality traits are self-sacrificing self-enhancement, a form of maladaptive narcissism characterized by (...)
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  2.  23
    Narcissism Dynamics and Auditor Skepticism.Steven E. Kaszak, Eric N. Johnson, Philip M. J. Reckers & Alan Reinstein - forthcoming - Journal of Business Ethics:1-18.
    The process by which auditors consider fraud risk in assessing management’s motivation and character remains under-addressed. This is problematic given the rising tide of narcissism, as well as recent research documenting that both self- and other-perceptions of narcissism influence an array of judgments. While a skeptical attitude is fundamental to the auditor’s gatekeeper role, it remains unclear how auditors form and act on perceptions of client narcissism. With a large sample of experienced accountants as participants, we leverage insights from current (...)
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  3.  36
    An Examination of the Contribution of Dispositional Affect on Ethical Lapses.D. Jordan Lowe & Philip M. J. Reckers - 2012 - Journal of Business Ethics 111 (2):179-193.
    The popular press and academic research has focused primarily on the characteristics of corporate leaders. Subordinates have been studied much less frequently than leaders and yet they play a pivotal role in destructive leadership processes. An area holding significant potential to bring clarity to subordinates’ ability to withstand (or succumb) to pressures from superiors is dispositional affect. In our exploratory study, we examine how specific affective states influence subordinates’ unethical behavior. We performed an experiment with 63 mid-level managers having significant (...)
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  4. Timing in Accountability and Trust Relationships.Salvador Carmona, Rafael Donoso & Philip M. J. Reckers - 2013 - Journal of Business Ethics 112 (3):481-495.
    In this study we examine (1) how a manager’s risk behavior is influenced by developing success (or failure) as an impending settling up deadline to report performance approaches, (2) how willingness to provide transparent accountability is negatively affected by perceived risk and eroding trust, and (3) how others interpret and respond to reduced transparency. As perceptions of high levels of risks suggest a lack of environmental control of a firm’s destiny in contemporary settings, we adopt a historical approach to examine (...)
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