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  1. ‘Whistleblowing Triangle’: Framework and Empirical Evidence.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - 2019 - Journal of Business Ethics 160 (1):189-204.
    This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle, in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in Indonesia. The results (...)
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  • Categorization of Whistleblowers Using the Whistleblowing Triangle.Nadia Smaili & Paulina Arroyo - 2019 - Journal of Business Ethics 157 (1):95-117.
    In view of recent studies that identified certain interest groups as potential whistleblowers, we propose an integrative conceptual framework to examine whistleblower behavior by whistleblower type. The framework, dubbed the whistleblowing triangle, is modeled on the fraud triangle and is comprised of three factors that condition the act of whistleblowing: pressure, opportunity, and rationalization. For a rich examination, we use a qualitative research framework to analyze 11 whistleblowing cases of corporate financial statement fraud in Canada that were publicly denounced between (...)
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  • Whistle-Blowers – Morally Courageous Actors in Health Care?Johanna Wiisak, Riitta Suhonen & Helena Leino-Kilpi - forthcoming - Nursing Ethics:096973302210923.
    Background Moral courage means courage to act according to individual’s own ethical values and principles despite the risk of negative consequences for them. Research about the moral courage of whistle-blowers in health care is scarce, although whistleblowing involves a significant risk for the whistle-blower. Objective To analyse the moral courage of potential whistle-blowers and its association with their background variables in health care. Research design Was a descriptive-correlational study using a questionnaire, containing Nurses Moral Courage Scale©, a video vignette of (...)
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  • When Does a Proactive Personality Enhance an Employee’s Whistle-Blowing Intention?: A Cross-Level Investigation of the Employees in Chinese Companies.Yan Liu, Shuming Zhao, Li Jiang & Rui Li - 2016 - Ethics and Behavior 26 (8):660-677.
    To identify the boundary conditions for proactive employees making whistle-blowing decisions, we developed a cross-level model comprising employee proactive personality and two types of whistle-blowing intentions that incorporates the influences of organizational- and individual-level attributes. Analyses of data collected from 432 Chinese employees in 32 companies indicated that proactive personality was positively related to internal whistle-blowing intention and even more positively related to external whistle-blowing intention when individuals were working in organizations characterized by an instrumental ethical climate and employees with (...)
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  • Do Personal Beliefs and Values Affect an Individual’s “Fraud Tolerance”? Evidence from the World Values Survey.W. Robert Knechel & Natalia Mintchik - 2022 - Journal of Business Ethics 177 (2):463-489.
    We introduce the concept of fraud tolerance, validate the conceptualization using prior studies in economics and criminology as well as our own independent tests, and explore the relationship of fraud tolerance with numerous cultural attributes using data from the World Values Survey. Applying partial least squares path modeling, we find that people with stronger self-enhancing values exhibit higher fraud tolerance. Further, respondents who believe in the importance of hard work exhibit lower fraud tolerance, and such beliefs mediate the relationship between (...)
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  • Making Sense of Whistle-Blowing’s Antecedents: Learning From Research on Identity and Ethics Programs.Abhijeet K. Vadera, Ruth V. Aguilera & Brianna B. Caza - 2009 - Business Ethics Quarterly 19 (4):553-586.
    Despite a significant increase in whistle-blowing practices in work organizations, we know little about what differentiates whistle-blowers from those who observe a wrongdoing but chose not to report it. In this review article, we first highlight the arenas inwhich research on whistle-blowing has produced inconsistent results and those in which the findings have been consistent. Second, we propose that the adoption of an identity approach will help clarify the inconsistent findings and extend prior work on individual-level motives behind whistle-blowing. Third, (...)
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  • Reporting Errors and Misstatements: A Measurement for the Quality of Auditors' Work.Arezoo Aghaei Chadegani & Zakiah Muhammaddun Mohamed - 2014 - Asian Journal of Business Ethics 3 (1):83-96.
    The definition and measurement of the quality audit work has been the subject of many studies. Since the quality of auditors' work could not be observed directly except in ex post audit failures, prior researches adapted different proxies for measuring it. These proxies include firm size, reputation, auditor tenure, audit fees and other measures. This article reviews empirical studies over the past decades from all over the world in order to assess what researchers have done about measuring the quality of (...)
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  • Intention Without Action? Differences Between Whistleblowing Intention and Behavior on Corruption and Fraud.Sebastian Oelrich - forthcoming - Business Ethics: A European Review.
    Business Ethics: A European Review, EarlyView.
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  • Value Orientations as Determinants of Preference for External and Anonymous Whistleblowing.Dilek Zamantili Nayir & Christian Herzig - 2012 - Journal of Business Ethics 107 (2):197-213.
    Incidences of organizational wrongdoing have become wide spread throughout the whole business world. The management of organizational wrongdoings is of growing concern in organizations globally, since these types of acts can be detrimental to financial well being. Wrongdoing occurs within organizational settings and organizational members commonly have knowledge of and thus the opportunity to report the wrongdoing. An employee’s decision to report individual or organizational misconduct, i.e. blow the whistle, is a complex phenomenon that is based upon organizational, situational and (...)
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  • Aesthetic Leadership in Chinese Business: A Philosophical Perspective. [REVIEW]Haina Zhang, Malcolm H. Cone, André M. Everett & Graham Elkin - 2011 - Journal of Business Ethics 101 (3):475-491.
    Confucian ethics play a pivotal role in guiding Chinese thinking and behaviour. Aesthetic leadership is emerging as a promising paradigm in leadership studies. This study investigates the practice of aesthetic leadership in Chinese organizations on the basis of Chinese philosophical foundations. We adopt a process perspective to access the aesthetic constellation of meanings present in the Chinese understanding of leadership, linking normative Confucian values to a pragmatic value rational world view, that rests on an ontology of vaguely defined norms that (...)
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  • Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis.Maria Ishaque - 2019 - Journal of Business Ethics 169 (3):537-555.
    This paper synthesises the research related to managing conflict of interests in professional accounting firms. The main purpose is to provide information about the current state of knowledge on this topic and to highlight the areas requiring further research. The extant research has been reviewed by developing a framework through the integration of Risk Management Framework by ISO 31000:2009 and the International Code of Ethics for Professional Accountants. Specifically, literature has been classified across the establishment of context, assessment, treatment, control (...)
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  • The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda.Barbara Culiberg & Katarina Katja Mihelič - 2017 - Journal of Business Ethics 146 (4):787-803.
    Whistleblowing is a controversial yet socially significant topic of interest due to its impact on employees, organizations, and society at large. The purpose of this paper is to integrate knowledge of whistleblowing with theoretical advancements in the broader domain of business ethics to propose a novel approach to research and practice engaged in this complex phenomenon. The paper offers a conceptual framework, i.e., the wheel of whistleblowing, that is developed to portray the different features of whistleblowing by applying the whistleblower’s (...)
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  • If You Can’t Join ‘Em, Report ‘Em: A Model of Ostracism and Whistleblowing in Teams.Trevor M. Spoelma, Nitya Chawla & Aleksander P. J. Ellis - 2020 - Journal of Business Ethics 173 (2):345-363.
    Unethical behavior coordinated and concealed by teams continues to represent a troubling and all-too-frequent occurrence in organizations. Unfortunately, those who are most knowledgeable about this behavior and thereby best suited to report it to authorities—the complicit members themselves—are susceptible to unique pressures that often discourage them from blowing the whistle. Team members rely on their teammates for relational and other beneficial resources, making it more difficult to potentially break those ties by snitching. However, we argue that the pressure to stay (...)
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  • Concern for the Transgressor’s Consequences: An Explanation for Why Wrongdoing Remains Unreported.Saera R. Khan & Lauren C. Howe - 2020 - Journal of Business Ethics 173 (2):325-344.
    In the aftermath of shocking workplace scandals, people are often baffled when individuals within the organization were aware of clear-cut wrongdoing yet did not inform authorities. The current research suggests that moral concern for the suffering that a transgressor might face if a crime were reported is an under-recognized, powerful force that shapes whistleblowing in organizations, particularly when transgressors are fellow members of a highly entitative group. Two experiments show that group entitativity heightens concern about possible consequences that the transgressor (...)
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  • Collective Responsibility and the Career Military Officer’s Right to Public Dissent.Chad Seagren - 2019 - Ethical Theory and Moral Practice 22 (1):41-59.
    Current norms among professional military officers that govern obedience and dissent strongly discourage officers from offering public criticism of policy enacted by civilian authorities, even if that policy is immoral, illegal, or unconstitutional. We identify a set of circumstances that create a moral imperative for an officer to take action and we leverage prevailing ethical guidelines to argue that in certain cases, even individual officers not directly involved in the execution of the policy have moral standing to offer public criticism (...)
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  • The Relevance and Value of Confucianism in Contemporary Business Ethics.Gary Kok Yew Chan - 2008 - Journal of Business Ethics 77 (3):347 - 360.
    This article examines the relevance and value of Confucian Ethics to contemporary Business Ethics by comparing their respective perspectives and approaches towards business activities within the modern capitalist framework, the principle of reciprocity and the concept of human virtues. Confucian Ethics provides interesting parallels with contemporary Western-oriented Business Ethics. At the same, it diverges from contemporary Business Ethics in some significant ways. Upon an examination of philosophical texts as well as empirical studies, it is argued that Confucian Ethics is able (...)
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  • Decision-Making Process of Internal Whistleblowing Behavior in China: Empirical Evidence and Implications.Julia Zhang, Randy Chiu & Liqun Wei - 2009 - Journal of Business Ethics 88 (S1):25-41.
    In response to the lack of empirical studies examining the internal disclosure behavior in the Chinese context, this study tested a whistleblowing -decision-making process among employees in the Chinese banking industry. For would-be whistleblowers, positive affect and organizational ethical culture were hypothesized to enhance the expected efficacy of their whistleblowing intention, by providing collective norms concerning legitimate, management-sanctioned behavior. Questionnaire surveys were collected from 364 employees in 10 banks in the Hangzhou City, China. By and large, the findings supported the (...)
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  • The Differential Influence of Identification on Ethical Judgment: The Role of Brand Love.M. Deniz Dalman, Mari W. Buche & Junhong Min - 2019 - Journal of Business Ethics 158 (3):875-891.
    As negative information about companies becomes widely available and spreads rapidly through digital communications, understanding consumer reactions to these events and how human perceptions are shaped becomes increasingly important. In this paper, we investigate how consumers’ identification with brands and their love for them affect their support for the brand during extremely unethical situations. The results indicate that brand identification both decreases and increases consumers’ ethical judgment following extremely unethical events. Moreover, we find that consumers who are in a love (...)
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  • Influence of Ethical Position on Whistleblowing Behaviour: Do Preferred Channels in Private and Public Sectors Differ?Dilek Zamantılı Nayır, Michael T. Rehg & Yurdanur Asa - 2018 - Journal of Business Ethics 149 (1):147-167.
    Whistleblowing refers to the disclosure by organization members of illegal, immoral, or illegitimate practices to persons or organizations that may be able to effect action. Most studies on the topic have been conducted in North American or European private sector organizations, and less attention has been paid to regions such as Turkey. In this study, we study the whistleblowing intentions and channel choices of Turkish employees in private and public sector organizations. Using data from 327 private sector and 405 public (...)
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  • Wrongdoing by Consultants: An Examination of Employees' Reporting Intentions. [REVIEW]Susan Ayers & Steven E. Kaplan - 2005 - Journal of Business Ethics 57 (2):121 - 137.
    Organizations are increasingly embedded with consultants and other non-employees who have the opportunity to engage in wrongdoing. However, research exploring the reporting intentions of employees regarding the discovery of wrongdoing by consultants is scant. It is important to examine reporting intentions in this setting given the enhanced presence of consultants in organizations and the fact that wrongdoing by consultants changes a key characteristic of the wrongdoing. Using an experimental approach, the current paper reports the results of a study examining employees (...)
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  • Ethical Frameworks and Farmer Participation in Controversial Farming Practices.Sarika P. Cardoso & Harvey S. James - 2012 - Journal of Agricultural and Environmental Ethics 25 (3):377-404.
    There are a number of agricultural farming practices that are controversial. These may include using chemical fertilizers, pesticides, and herbicides, and planting genetically modified crops, as well as the decision to dehorn cattle rather than raise polled cattle breeds. We use data from a survey of Missouri crop and livestock producers to determine whether a farmer’s ethical framework affects his or her decision to engage in these practices. We find that a plurality of farmers prefer an agricultural policy that reflects (...)
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  • Ethical Leadership and Internal Whistleblowing: A Mediated Moderation Model.Jin Cheng, Haiqing Bai & Xijuan Yang - 2019 - Journal of Business Ethics 155 (1):115-130.
    Studies have shown that internal whistleblowing could be utilized as an effective way to stop an organization’s unethical behaviors. This study investigates the relationship between ethical leadership and internal whistleblowing by focusing on the mediating role of employee-perceived organizational politics and the moderating role of moral courage. An analysis of data collected at three phases indicates that employee-perceived organizational politics partly mediates the relationship between ethical leadership and internal whistleblowing. Also, moral courage is found to moderate the effect of employee-perceived (...)
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  • Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status.Jingyu Gao, Robert Greenberg & Bernard Wong-On-Wing - 2015 - Journal of Business Ethics 126 (1):85-99.
    It has been suggested that a reporting channel administered by a third-party may represent a stronger procedural safeguard of anonymity and avoids the appearance of impropriety. This study examines whistleblowing intentions among lower-tier employees, specifically examines whether an externally-administered reporting channel increases whistleblowing intentions compared to an internally-administered one. In contrast to the findings of an earlier study by Kaplan et al. :273–288, 2009), our results suggest that whistle-blowing intentions are higher when the reporting channel is administered externally than when (...)
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  • Income, Money Ethic, Pay Satisfaction, Commitment, and Unethical Behavior: Is the Love of Money the Root of Evil for Hong Kong Employees? [REVIEW]Thomas Li-Ping Tang & Randy K. Chiu - 2003 - Journal of Business Ethics 46 (1):13 - 30.
    This study examines a model involving income, the love of money, pay satisfaction, organizational commitment, job changes, and unethical behavior among 211 full-time employees in Hong Kong, China. Direct paths suggested that the love of money was related to unethical behavior, but income (money) was not. Indirect paths showed that income was negatively related to the love of money that, in turn, was negatively related to pay satisfaction that, in turn, was negatively associated with unethical behavior. Pay satisfaction was positively (...)
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  • An Examination of Financial Sub-Certification and Timing of Fraud Discovery on Employee Whistleblowing Reporting Intentions.D. Jordan Lowe, Kelly R. Pope & Janet A. Samuels - 2015 - Journal of Business Ethics 131 (4):757-772.
    The Sarbanes–Oxley Act of 2002 requires company executives to certify financial statements and internal controls as a means of reducing fraud. Many companies have operationalized this by instituting a sub-certification process and requiring lower-level managers to sign certification statements. These lower-level organizational members are often the individuals who are aware of fraud and are in the best position to provide information on the fraudulent act. However, the sub-certification process may have the effect of reducing employees’ intentions to report wrongdoing. We (...)
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  • Values and the Perceived Importance of Ethics and Social Responsibility: The U.S. Versus China.William E. Shafer, Kyoko Fukukawa & Grace Meina Lee - 2007 - Journal of Business Ethics 70 (3):265-284.
    This study examines the effects of nationality (U.S. vs. China) and personal values on managers’ responses to the Perceived Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China’s transition to a socialist market economy has led to widespread business corruption, led us to hypothesize that People’s Republic of China (PRC) managers would believe less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling for national differences, managers’ personal values (more specifically, (...)
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  • Ethics Education and Locus of Control: Is Rotter′s Scale Valid for Nigeria?Kemi Ogunyemi - 2013 - African Journal of Business Ethics 7 (1):1.
    Managers often face moral decision crossroads that demand self-leadership and require an internal locus of control. This article suggests that the concept of a locus of control should be incorporated into business ethics education in Nigeria, keeping in mind environmental characteristics that inhibit internality, and, based on a qualitative study carried out in Eastern Nigeria, that Rotter's scale be adapted to reduce response bias in this environment. Both incorporation of the concept and adaptation of the scale would be useful in (...)
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  • Whistleblowers in Organisations: Prophets at Work? [REVIEW]Stephanos Avakian & Joanne Roberts - 2012 - Journal of Business Ethics 110 (1):71-84.
    This article argues that the study of biblical prophets offers a profound contribution to understanding the experience, role and attributes of whistleblowers. Little is known in the literature about the moral triggers that lead individuals to blow the whistle in organisations or why whistleblowers may show persistence against the harshness experienced as a result of their actions. This article argues that our understanding of the whistleblower’s work is highly informed by appreciating how moral values and norms are exercised by prophets (...)
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  • The Joint Effects of Machiavellianism and Ethical Environment on Whistle-Blowing.Derek Dalton & Robin R. Radtke - 2013 - Journal of Business Ethics 117 (1):153-172.
    Given the importance of the Machiavellianism construct on informing a wide range of ethics research, we focus on gaining a better understanding of Machiavellianism within the whistle-blower context. In this regard, we examine the effect of Machiavellianism on whistle-blowing, focusing on the underlying mechanisms through which Machiavellianism affects whistle-blowing. Further, because individuals who are higher in Machiavellianism (high Machs) are expected to be less likely to report wrongdoing, we examine the ability of an organization’s ethical environment to increase whistle-blowing intentions (...)
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  • The Effects of Anticipated Regret on the Whistleblowing Decision.Amy J. Fredin - 2011 - Ethics and Behavior 21 (5):404 - 427.
    This article incorporates two emotion-based psychology theories into the study of whistleblowing. Particularly, it studies how one's predicted regret may differ when one is cued in to possible regret effects associated with either blowing the whistle or staying silent. Ethical scenarios with two moral intensity levels and two wrongdoing types were manipulated. Analysis of variance results based on subjects' predicted regret scores as well as subjects' descriptions of what the regret would be related to indicate several significant interactions. Findings suggest (...)
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  • Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation.Jessica R. Mesmer-Magnus & Chockalingam Viswesvaran - 2005 - Journal of Business Ethics 62 (3):277-297.
    Whistleblowing on organizational wrongdoing is becoming increasingly prevalent. What aspects of the person, the context, and the transgression relate to whistleblowing intentions and to actual whistleblowing on corporate wrongdoing? Which aspects relate to retaliation against whistleblowers? Can we draw conclusions about the whistleblowing process by assessing whistleblowing intentions? Meta-analytic examination of 193 correlations obtained from 26 samples (N = 18,781) reveals differences in the correlates of whistleblowing intentions and actions. Stronger relationships were found between personal, contextual, and wrongdoing characteristics and (...)
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  • Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - 2019 - Journal of Business Ethics 155 (1):289-304.
    This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...)
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  • Ethical Judgments: What Do We Know, Where Do We Go? [REVIEW]Peter E. Mudrack & E. Sharon Mason - 2013 - Journal of Business Ethics 115 (3):575-597.
    Investigations into ethical judgments generally seem fuzzy as to the relevant research domain. We first attempted to clarify the construct and determine domain parameters. This attempt required addressing difficulties associated with pinpointing relevant literature, most notably the varied nomenclature used to refer to ethical judgments (individual evaluations of actions’ ethicality). Given this variation in construct nomenclature and the difficulties it presented in identifying pertinent focal studies, we elected to focus on research that cited papers featuring prominent and often-used measures of (...)
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  • Understanding the Behavioral Intention to Report Unethical Information Technology Practices: The Role of Machiavellianism, Gender, and Computer Expertise. [REVIEW]Antonis C. Stylianou, Susan Winter, Yuan Niu, Robert A. Giacalone & Matt Campbell - 2013 - Journal of Business Ethics 117 (2):333-343.
    Although organizations can derive competitive advantage from developing and implementing information systems, they are confronted with a rising number of unethical information practices. Because end-users and computer experts are the conduit to an ethical organizational environment, their intention to report unethical IT-related practices plays a critical role in protecting intellectual property and privacy rights. Using the survey methodology, this article investigates the relationship between willingness to report intellectual property and privacy violations and Machiavellianism, gender and computer literacy in the form (...)
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  • Dilemmas, Conspiracies, and Sophie’s Choice: Vignette Themes and Ethical Judgments.Peter E. Mudrack & E. Sharon Mason - 2013 - Journal of Business Ethics 118 (3):639-653.
    Knowledge about ethical judgments has not advanced appreciably after decades of research. Such research, however, has rarely addressed the possible importance of the content of such judgments; that is, the material appearing in the brief vignettes or scenarios on which survey respondents base their evaluations. Indeed, this content has seemed an afterthought in most investigations. This paper closely examined the vast array of vignettes that have appeared in relevant research in an effort to reduce this proliferation to a more concise (...)
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  • Associations Between Epistemological Beliefs and Moral Reasoning: Evidence From Accounting.Natalia M. Mintchik & Timothy A. Farmer - 2009 - Journal of Business Ethics 84 (2):259-275.
    We investigated associations between moral reasoning and epistemological beliefs in an accounting context using the sample of 140 senior accounting students from a public university in Midwestern U. S. We found no significant correlations between accounting students' principled reasoning about Thome's ethical dilemmas and their beliefs about knowledge measured by administering Schommer epistemological questionnaire. We conducted post-hoc power analysis and present the evidence that the lack of associations should not be attributed to the lack of power. Overall, our results suggest (...)
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  • The Impact of Normative Influence and Locus of Control on Ethical Judgments and Intentions: A Cross-Cultural Comparison.John Cherry - 2006 - Journal of Business Ethics 68 (2):113-132.
    The study extends the Theory of Planned Behavior (TPB) in a cross-cultural setting, incorporating ethical judgments and locus of control in a comparison of Taiwanese and US businesspersons. A self-administered survey of 698 businesspersons from the US and Taiwan examined several hypothesized differences. Results indicate that while Taiwanese respondents have a more favorable attitude toward a requested bribe than US counterparts, and are less likely to view it as an ethical issue, their higher locus externality causes ethical judgments and behavioral (...)
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  • Organisational Whistleblowing Policies: Making Employees Responsible or Liable?Eva E. Tsahuridu & Wim Vandekerckhove - 2008 - Journal of Business Ethics 82 (1):107-118.
    This paper explores the possible impact of the recent legal developments on organizational whistleblowing on the autonomy and responsibility of whistleblowers. In the past thirty years numerous pieces of legislation have been passed to offer protection to whistleblowers from retaliation for disclosing organisational wrongdoing. An area that remains uncertain in relation to whistleblowing and its related policies in organisations, is whether these policies actually increase the individualisation of work, allowing employees to behave in accordance with their conscience and in line (...)
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  • An Examination of the Association Between Gender and Reporting Intentions for Fraudulent Financial Reporting.Steven Kaplan, Kurt Pany, Janet Samuels & Jian Zhang - 2009 - Journal of Business Ethics 87 (1):15-30.
    We report the results of a study that examines the association between gender and individuals’ intentions to report fraudulent financial reporting using non-anonymous and anonymous reporting channels. In our experimental study, we examine whether reporting intentions in response to discovering a fraudulent financial reporting act are associated with the participants’ gender, the perpetrator’s gender, and/or the interaction between the participants’ and perpetrator’s gender. We find that female participants’ reporting intentions for an anonymous channel are higher than for male participants; the (...)
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  • Do Competitive Environments Lead to the Rise and Spread of Unethical Behavior? Parallels From Enron.Brian W. Kulik, Michael J. O’Fallon & Manjula S. Salimath - 2008 - Journal of Business Ethics 83 (4):703 - 723.
    While top-down descriptors have received much attention in explaining corruption, we develop a grassroots model to describe structural factors that may influence the emergence and spread of an individual’s (un)ethical behavior within organizations. We begin with a discussion of the economics justification of the benefits of competition, a rationale used by firms to adopt structural aides such as the ‹stacking’ practice that was implemented at Enron. We discuss and develop an individual-level theory of planned behavior, then extend it to the (...)
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  • From Inaction to External Whistleblowing: The Influence of the Ethical Culture of Organizations on Employee Responses to Observed Wrongdoing. [REVIEW]Muel Kaptein - 2011 - Journal of Business Ethics 98 (3):513 - 530.
    Putting measures in place to prevent wrongdoing in organizations is important, but detecting and correcting wrongdoing are also vital. Employees who detect wrongdoing should, therefore, be encouraged to respond in a manner that supports corrective action. This article examines the influence of the ethical culture of organizations on employee responses to observed wrongdoing. Different dimensions of ethical culture are related to different types of intended responses. The findings show that several dimensions of ethical culture were negatively related to intended inaction (...)
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  • Do Competitive Environments Lead to the Rise and Spread of Unethical Behavior? Parallels From Enron.Brian W. Kulik, Michael J. O’Fallon & Manjula S. Salimath - 2008 - Journal of Business Ethics 83 (4):703-723.
    While top-down descriptors have received much attention in explaining corruption, we develop a grassroots model to describe structural factors that may influence the emergence and spread of an individual's ethical behavior within organizations. We begin with a discussion of the economics justification of the benefits of competition, a rationale used by firms to adopt structural aides such as the 'stacking' practice that was implemented at Enron. We discuss and develop an individual-level theory of planned behavior, then extend it to the (...)
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  • A Dual-Processing Model of Moral Whistleblowing in Organizations.Logan L. Watts & M. Ronald Buckley - 2017 - Journal of Business Ethics 146 (3):669-683.
    A dual-processing model of moral whistleblowing in organizations is proposed. In this theory paper, moral whistleblowing is described as a unique type of whistleblowing that is undertaken by individuals that see themselves as moral agents and are primarily motivated to blow the whistle by a sense of moral duty. At the individual level, the model expands on traditional, rational models of whistleblowing by exploring how moral intuition and deliberative reasoning processes might interact to influence the whistleblowing behavior of moral agents. (...)
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  • The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants.Philmore Alleyne, Mohammad Hudaib & Roszaini Haniffa - 2018 - Journal of Business Ethics 147 (3):509-527.
    This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior’s unethical behaviour. Specifically, it investigates to what extent perceived organisational support in audit organisations would moderate Barbadian public accountants’ intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents, and the influence of the antecedents is intensified when the level of POS is high. However, further results indicate that (...)
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  • Detecting Fraud: The Role of the Anonymous Reporting Channel.Elka Johansson & Peter Carey - 2016 - Journal of Business Ethics 139 (2):391-409.
    The purpose of this paper is to examine whether anonymous reporting channels are effective in detecting fraud against companies. Fraud, which comprises predominantly asset misappropriation, represents a key operational risk and a major cost to organisations. The fraud triangle provides a framework for developing our understanding of how ARCs can increase detection of fraud. Using publicly listed company survey data collected by KPMG in Australia—where ARCs are not mandated—we find a positive association between ARCs and reported fraud. These results indicate (...)
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  • The Relevance and Value of Confucianism in Contemporary Business Ethics.Gary Kok Yew Chan - 2008 - Journal of Business Ethics 77 (3):347-360.
    This article examines the relevance and value of Confucian Ethics to contemporary Business Ethics by comparing their respective perspectives and approaches towards business activities within the modern capitalist framework, the principle of reciprocity and the concept of human virtues. Confucian Ethics provides interesting parallels with contemporary Western-oriented Business Ethics. At the same, it diverges from contemporary Business Ethics in some significant ways. Upon an examination of philosophical texts as well as empirical studies, it is argued that Confucian Ethics is able (...)
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  • Wrongdoing by Consultants: An Examination of Employees? Reporting Intentions.Susan Ayers & Steven E. Kaplan - 2005 - Journal of Business Ethics 57 (2):121-137.
    Organizations are increasingly embedded with consultants and other non-employees who have the opportunity to engage in wrongdoing. However, research exploring the reporting intentions of employees regarding the discovery of wrongdoing by consultants is scant. It is important to examine reporting intentions in this setting given the enhanced presence of consultants in organizations and the fact that wrongdoing by consultants changes a key characteristic of the wrongdoing. Using an experimental approach, the current paper reports the results of a study examining employees' (...)
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