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  1. Do Consumers Care About Ethical-Luxury?Iain A. Davies, Zoe Lee & Ine Ahonkhai - 2012 - Journal of Business Ethics 106 (1):37-51.
    This article explores the extent to which consumers consider ethics in luxury goods consumption. In particular, it explores whether there is a significant difference between consumers’ propensity to consider ethics in luxury versus commodity purchase and whether consumers are ready to purchase ethical-luxury. Prior research in ethical consumption focuses on low value, commoditized product categories such as food, cosmetics and high street apparel. It is debatable if consumers follow similar ethical consumption patterns in luxury purchases. Findings indicate that consumers’ propensity (...)
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  • Understanding consumers' ethical justifications: A scale for appraising consumers' reasons for not behaving ethically. [REVIEW]Alain D’Astous & Amélie Legendre - 2009 - Journal of Business Ethics 87 (2):255 - 268.
    This article reports the results of research aimed at developing and validating a multi-item scale to measure consumers’ agreement with three main justifications for not engaging in socially responsible consumption (SRC) behaviours, namely the ‘economic rationalist argument’ founded on the idea that the costs of SRC are greater than its benefits, the ‘economic development reality argument’ based on the idea that ethical and moral aspirations are less important than the economic development of countries, and the ‘government dependency argument’ grounded in (...)
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  • Understanding Consumers’ Ethical Justifications: A Scale for Appraising Consumers’ Reasons for Not Behaving Ethically.Alain D’Astous & Amélie Legendre - 2009 - Journal of Business Ethics 87 (2):255-268.
    This article reports the results of research aimed at developing and validating a multi-item scale to measure consumers' agreement with three main justifications for not engaging in socially responsible consumption behaviours, namely the 'economic rationalist argument' founded on the idea that the costs of SRC are greater than its benefits, the 'economic development reality argument' based on the idea that ethical and moral aspirations are less important than the economic development of countries, and the 'government dependency argument' grounded in the (...)
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  • Gender Differences in Ethics Research: The Importance of Controlling for the Social Desirability Response Bias. [REVIEW]Derek Dalton & Marc Ortegren - 2011 - Journal of Business Ethics 103 (1):73-93.
    Gender is one of the most frequently studied variables within the ethics literature. In prior studies that find gender differences, females consistently report more ethical responses than males. However, prior research also indicates that females are more prone to responding in a socially desirable fashion. Consequently, it is uncertain whether gender differences in ethical decision-making exist because females are more ethical or perhaps because females are more prone to the social desirability response bias. Using a sample of 30 scenarios from (...)
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  • The Effect of Friendly Persuasion and Gender on Tax Compliance Behavior.Janne Chung & Viswanath Umashanker Trivedi - 2003 - Journal of Business Ethics 47 (2):133 - 145.
    Friendly persuasion, in contrast to deterrent measures like tax audits and penalties on underreported taxes, is a positive and possibly a cost effective method of increasing taxpayer compliance. However, prior studies have failed to show that friendly persuasion has a significant impact on compliance (Blumenthal et al., 2001; McGraw and Scholz, 1991). In our study, in contrast to prior studies, we examine the impact of generating and reading reasons supporting compliance as friendly persuasion on individuals' income reporting behavior as well (...)
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  • The Effect of Cognitive Moral Development on Honesty in Managerial Reporting.Janne O. Y. Chung & Sylvia H. Hsu - 2017 - Journal of Business Ethics 145 (3):563-575.
    This study examines whether truth-telling in the form of honest reporting is associated with cognitive moral development. Conventional agency theory assumes that people are self-interested and willing to tell a lie to increase their personal payoffs, while recent empirical evidence shows that some people give up monetary rewards to tell the truth. The social psychology literature suggests that cognitive moral development influences individuals’ ethical decisions. We carried out an experiment whereby participants submitted managerial reports in which truth-telling decreased their monetary (...)
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  • An exploratory study of counterexplanation as an ethical intervention strategy.Janne Chung & Gary S. Monroe - 2006 - Journal of Business Ethics 73 (3):245 - 261.
    The purpose of this exploratory study is to examine the use of an ethical intervention strategy – counterexplanation – on individuals’ ethical decision-making. As opposed to providing reasons to support a decision in the case of explanation, counterexplanation is the provision of reasons that either speak against or provide evidence against a chosen course of action. The number of explanations and/or counterexplanations provided by the participants is expected to have a significant effect on ethical evaluation and intention. The number of (...)
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  • An Exploratory Study of Counterexplanation as an Ethical Intervention Strategy.Janne Chung & Gary S. Monroe - 2006 - Journal of Business Ethics 73 (3):245-261.
    The purpose of this exploratory study is to examine the use of an ethical intervention strategy - counterexplanation - on individuals' ethical decision-Making. As opposed to providing reasons to support a decision in the case of explanation, counterexplanation is the provision of reasons that either speak against or provide evidence against a chosen course of action. The number of explanations and/or counterexplanations provided by the participants is expected to have a significant effect on ethical evaluation and intention. The number of (...)
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  • Understanding Insurance Customer Dishonesty: Outline of a Moral-Sociological Approach. [REVIEW]Johannes Brinkmann & Patrick Lentz - 2006 - Journal of Business Ethics 66 (2/3):177 - 195.
    Most consumer morality studies focus on consumer immorality, i.e. different types and degrees of consumer dishonesty or deviance. This paper follows this tradition, by looking at insurance customer dishonesty. For looking at insurance customer dishonesty in a wider perspective, the paper drafts a sociology of insurance customer morality, including outlines of micro-level, meso-level and macro-level moral sociologies of insurance fraud, as well as a discussion of moral heterogeneity and a critical understanding of deviance. As a next step a few empirical (...)
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  • The Effects of Clawbacks on Auditors’ Propensity to Propose Restatements and Risk Assessments.William D. Brink, Jonathan H. Grenier, Jonathan S. Pyzoha & Andrew Reffett - 2019 - Journal of Business Ethics 158 (2):313-332.
    Both the Sarbanes–Oxley Act of 2002 and the Dodd-Frank Act of 2010 include clawback provisions that require executives to pay back incentive compensation earned on financial statements that are restated in a subsequent period. Such provisions intend to reduce unethical reporting behavior by executives who otherwise might be more inclined to misstate financial statements to boost incentive-based compensation. However, such provisions could promote rather than deter unethical behavior. In particular, Pyzoha :2515–2536, 2015) finds that, under certain conditions, executives are less (...)
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  • Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers.Olivier Boiral, Iñaki Heras-Saizarbitoria, Marie-Christine Brotherton & Julie Bernard - 2019 - Journal of Business Ethics 159 (4):1111-1125.
    The objective of this paper is to investigate, through a qualitative study based on 38 semi-structured interviews with agents who provide assurance of sustainability reports, how they perceive and manage ethical issues underlying the verification of sustainability reports. Most of the ethical issues observed involve four interconnected aspects: the commercialism underlying sustainability assurance, the symbolic nature of the verification process, interdependency between auditing and consulting activities, and familiarity with the audited companies. The findings shed light on the reflexivity of assurance (...)
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  • The importance and efficacy of controlling for social desirability response bias.Richard A. Bernardi & Jonathan Nash - 2023 - Ethics and Behavior 33 (5):413-429.
    The extant literature acknowledges social desirability response bias (SDRB) is a pervasive issue for research that uses survey data and proposes several approaches to mitigating the issue, including: self-administered questionnaires, indirect questioning, and direct measurement. The objective of this study is to provide empirical evidence related to the importance of controlling for SDRB and the efficacy of these approaches. Using a primary sample of 365 business majors, we find the most common methodologies used to control for SDRB, self-administered questionnaires and (...)
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  • Supervising the Unethical Selling Behavior of Top Sales Performers: Assessing the Impact of Social Desirability Bias.Joseph A. Bellizzi & Terry Bristol - 2005 - Journal of Business Ethics 57 (4):377-388.
    . This study measures social desirability bias (SD bias) by comparing the level of discipline sales managers believe they would administer when supervising unethical selling behavior with the level of discipline they perceive other sales managers would select. Results indicate the presence of SD bias; the sales manager respondents consistently claimed that they would be stricter while their peers would be more lenient. Using an analytical technique that takes social desirability bias into account, it appears that sales managers use of (...)
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  • Enchantment in Business Ethics Research.Emma Bell, Nik Winchester & Edward Wray-Bliss - 2020 - Journal of Business Ethics 174 (2):251-262.
    This article draws attention to the importance of enchantment in business ethics research. Starting from a Weberian understanding of disenchantment, as a force that arises through modernity and scientific rationality, we show how rationalist business ethics research has become disenchanted as a consequence of the normalization of positivist, quantitative methods of inquiry. Such methods absent the relational and lively nature of business ethics research and detract from the ethical meaning that can be generated through research encounters. To address this issue, (...)
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  • Subjective probability assessments of the incidence of unethical behavior: the importance of scenario–respondent fit.Darlene Bay & Alexey Nikitkov - 2011 - Business Ethics, the Environment and Responsibility 20 (1):1-11.
    Largely due to the difficulty of observing behavior, empirical business ethics research relies heavily on the scenario methodology. While not disputing the usefulness of the technique, this paper highlights the importance of a careful assessment of the fit between the context of the situation described in the scenario and the knowledge and experience of the respondents. Based on a study of online auctions, we provide evidence that even respondents who have direct knowledge of the situation portrayed in the scenario may (...)
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  • Subjective probability assessments of the incidence of unethical behavior: the importance of scenario-respondent fit.Darlene Bay & Alexey Nikitkov - 2011 - Business Ethics: A European Review 20 (1):1-11.
    Largely due to the difficulty of observing behavior, empirical business ethics research relies heavily on the scenario methodology. While not disputing the usefulness of the technique, this paper highlights the importance of a careful assessment of the fit between the context of the situation described in the scenario and the knowledge and experience of the respondents. Based on a study of online auctions, we provide evidence that even respondents who have direct knowledge of the situation portrayed in the scenario may (...)
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  • Determinants of Unethical Business Behaviour among Owner–Managers.Sunday Samson Babalola - 2009 - Journal of Human Values 15 (1):61-75.
    Several studies have identified entrepreneurship as a key factor in wealth creations in addition to associating certain personality characteristics to its growth. The question is to what extent have these wealth creations performed ethically. The present study is set to explore the cognitive orientation and demographic factors that are associated with unethical business. Two hundred and fifty-six owner–managers in the age range of 24 to 68 years participated in the survey study. Male participants accounted for 63.3 per cent, while female (...)
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  • An Investigation of College Students' Perceptions of Academic Dishonesty, Reasons for Dishonesty, Achievement Goals, and Willingness to Report Dishonest Behavior.Shu Ching Yang, Chiao-Ling Huang & An-Sing Chen - 2013 - Ethics and Behavior 23 (6):501-522.
    This study investigated students? perceptions of their own and their peers? academic dishonesty (AD), their reasons for this dishonesty, their achievement goals, and their willingness to report AD (WRAD) within a Chinese cultural context. The results identified students? belief that their peers had a greater likelihood of engaging in AD and had more motivation to do so than did the students themselves. Gender and academic major did not affect students? WRAD. However, students were significantly more willing to report classmates than (...)
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  • Attitudes and Behaviors Related to Academic Dishonesty: A Survey of Taiwanese Graduate Students.Shu Ching Yang - 2012 - Ethics and Behavior 22 (3):218 - 237.
    This study examined academic dishonesty (AD) of 586 Taiwanese graduate students, the relationship between students' AD and their perceptions of AD of their peers, and their judgments regarding the seriousness of AD. Results showed that female students were more critical of AD than their male counterparts were in the areas of fraudulence, plagiarism, and falsification. Male students demonstrated more awareness of peer involvement in AD in the area of falsification than did female students. Master's students confessed to greater involvement in (...)
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  • Ethical consumer decision‐making: The role of need for cognition and affective responses.Omneya Mokhtar Yacout & Scott Vitell - 2018 - Business Ethics: A European Review 27 (2):178-194.
    Most of the academic research in the field of consumer ethics has focused on the cognitive antecedents and processes of unethical consumer behavior. However, the specific roles of discrete emotions such as fear have not yet been investigated thoroughly. This research examines the role of the need for cognition, the three affective responses—fear, power, and excitement—and perceived issue importance on moral intensity, ethical perceptions, and ethical intentions for four types of unethical consumer behaviors. A sample of consumers from the two (...)
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  • Methodological Issues in the Design of Online Surveys for Measuring Unethical Work Behavior: Recommendations on the Basis of a Split-Ballot Experiment.Kristel Wouters, Jeroen Maesschalck, Carel Fw Peeters & Marijke Roosen - 2014 - Journal of Business Ethics 120 (2):275-289.
    In recent years, there has been an increasing interest in unethical work behavior. Several types of survey instruments to collect information about unethical work behavior are available. Nevertheless, to date little attention has been paid to design issues of those surveys. There are, however, several important problems that may influence reliability and validity of questionnaire data on the topic, such as social desirability bias. This paper addresses two important issues in the design of online surveys on unethical work behavior: the (...)
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  • Exploring Corporate Social Responsibility in the U.K. Asian Small Business Community.Ian Worthington, Monder Ram & Trevor Jones - 2006 - Journal of Business Ethics 67 (2):201-217.
    Within the limited, but growing, literature on small business ethics almost no attention has been paid to the issue of social responsibility within ethnic minority businesses. Using a social capital perspective, this paper reports on an exploratory and qualitative investigation into the attitudinal and behavioural manifestations of CSR within small and medium-sized Asian owned or managed firms in the U.K., with particular reference to the distinctive factors motivating organisational responses. It offers alternative explanations of entrepreneurial behaviour and suggests areas for (...)
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  • Consumer Ethics in Japan: An Economic Reconstruction of Moral Agency of Japanese Firms – Qualitative Insights from Grocery/Retail Markets.Sigmund Wagner-Tsukamoto - 2009 - Journal of Business Ethics 84 (1):29-44.
    The article reconstructs, in economic terms, managerial business ethics perceptions in the Japanese consumer market for fast-moving daily consumption products. An economic, three-level model of moral agency was applied that distinguishes unintentional moral agency, passive intentional moral agency and active intentional moral agency. The study took a qualitative approach and utilized as empirical research design an interview procedure. The study found that moral agency of Japanese firms mostly extended up to unintentional and intentional passive moral agency. Certain myopic managerial views (...)
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  • How Are Moral Foundations Associated with Climate-Friendly Consumption?Annukka Vainio & Jaana-Piia Mäkiniemi - 2016 - Journal of Agricultural and Environmental Ethics 29 (2):265-283.
    We examined whether differences in climate-friendly choices between the supporters of left-wing and right-wing ideologies are based on different moral foundations. Moreover, we compared general and issue-specific endorsement of moral foundations applied to climate change. Study 1 examined the endorsement of general moral foundations of university students living in Finland. Individualizing foundations were associated with increased climate-friendly choices and binding foundations were associated with decreased climate-friendly choices; the endorsement of moral foundations made the effect of political orientation disappear. In Study (...)
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  • Machiavellianism, Moral Orientation, Social Desirability Response Bias, and Anti-intellectualism: A Profile of Canadian Accountants.Anis Triki, Gail Lynn Cook & Darlene Bay - 2017 - Journal of Business Ethics 144 (3):623-635.
    Prior research has demonstrated that accountants differ from the general population on many personality traits. Understanding accountants’ personality traits is important when these characteristics may impact professional behavior or ability to work with members of the business community. Our study investigates the relationship between Machiavellianism, ethical orientation, anti-intellectualism, and social desirability response bias in Canadian accountants. We find that Canadian accountants score much higher on the Machiavellianism scale than U.S. accountants. Additionally, our results show a significant relationship between Machiavellianism and (...)
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  • “Don't try to teach me, I got nothing to learn”: Management students' perceptions of business ethics teaching.Guillermina Tormo‐Carbó, Victor Oltra, Katarzyna Klimkiewicz & Elies Seguí‐Mas - 2019 - Business Ethics: A European Review 28 (4):506-528.
    Business Ethics: A European Review, EarlyView.
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  • Accounting Ethics in Unfriendly Environments: The Educational Challenge.Guillermina Tormo-Carbó, Elies Seguí-Mas & Victor Oltra - 2016 - Journal of Business Ethics 135 (1):161-175.
    In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In the context of growing consensus on the need of balancing social prosperity and business profits, concern is increasing for introducing business ethics in higher education curricula. The purpose is to improve ethical behaviour of future business people, and of accounting professionals in (...)
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  • Strategies for Climate Change and Impression Management: A Case Study Among Canada’s Large Industrial Emitters.David Talbot & Olivier Boiral - 2015 - Journal of Business Ethics 132 (2):329-346.
    This paper explores the justifications and impression management strategies that industrial companies use to rationalize their impacts on climate change. These strategies influence the perceptions of stakeholders through the use of techniques of neutralization intended to legitimize the impacts of corporate operations in the area of climate change. Based on a qualitative and inductive approach, 10 case studies were conducted of large Canadian industrial emitters. Interviews were conducted with managers and environmental specialists. Public documentation was also collected when available. This (...)
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  • The Role of Risk Climate and Ethical Self-interest Climate in Predicting Unethical Pro-organisational Behaviour.Elizabeth Sheedy, Patrick Garcia & Denise Jepsen - 2020 - Journal of Business Ethics 173 (2):281-300.
    Unethical pro-organisational behaviour is an ongoing concern, prompting the need for more nuanced understanding of the workplace environment most likely to inhibit it. This study considers the role of risk climate, sometimes referred to as risk culture, as well as ethical climate, for reducing UPB. The study investigates whether four risk climate factors can, by focusing on the long-term consequences of UPB to the organisation, and providing guidance on behavioural norms, reduce UPB misconduct. Surveying employees in three financial institutions we (...)
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  • 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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  • Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions.Oliver Nnamdi Okafor - 2022 - Journal of Business Ethics 182 (2):377-395.
    Although naming-and-shaming (shaming) is a commonly used tax enforcement mechanism, little is known about the efficacy of shaming tax evaders. Through two experiments, this study examines the effects of shaming tax evaders on third-party observers’ perceptions of retributive justice and tax compliance intentions, and whether the salience of persuasion of observers moderates these relationships. Based on insights from defiance theory, the message learning model, and persuasive communications, this study predicts and finds that shaming evaders increases observers’ tax compliance intentions. Furthermore, (...)
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  • A Review of The Empirical Ethical Decision-Making Literature: 1996–2003. [REVIEW]Michael J. O’Fallon & Kenneth D. Butterfield - 2005 - Journal of Business Ethics 59 (4):375 - 413.
    This review summarizes and critiques the empirical ethical decision-making literature from 1996-2003. One hundred and seventy-four articles were published in top business journals during this period. Tables are included that summarize the findings by dependent variable - awareness, judgment, intent, and behavior. We compare this review with past reviews in order to draw conclusions regarding trends in the ethical decision-making literature and to surface directions for future research.
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  • A Review of The Empirical Ethical Decision-Making Literature: 1996–2003. [REVIEW]Michael J. O’Fallon & Kenneth D. Butterfield - 2005 - Journal of Business Ethics 59 (4):375-413.
    This review summarizes and critiques the empirical ethical decision-making literature from 1996–2003. One hundred and seventy-four articles were published in top business journals during this period. Tables are included that summarize the findings by dependent variable – awareness, judgment, intent, and behavior. We compare this review with past reviews in order to draw conclusions regarding trends in the ethical decision-making literature and to surface directions for future research.
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  • The Relationship between Religiousness and Corporate Social Responsibility Orientation: Are There Differences between Business Managers and Students?Nabil A. Ibrahim, Donald P. Howard & John P. Angelidis - 2008 - Journal of Business Ethics 78 (1):165-174.
    The purpose of this paper is to determine whether there is a relationship between a person's degree of religiousness and corporate social responsibility orientation. A total of 411 managers and 506 students from seven universities were surveyed. The statistical analysis showed that religiousness does influence students' orientation toward the economic, ethical, and philanthropic responsibilities of business. It does not, however, have a significant impact upon the managers' attitudes. When the "low religiousness" students and managers were compared, differences were found with (...)
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  • Moral positive illusion: self–other valuation difference in moral foundation theory.Tiantian Mo, Jiarui Sui, Yujie Zhao & Xinyue Zhou - 2023 - Ethics and Behavior 33 (8):684-701.
    ABSTRACT People tend to be unable to evaluate themselves accurately in many areas. One such area is their own and others’ morality. The current research explores the self–other moral valuation difference in the context of moral foundation theory. We propose that people generally have a moral positive illusion. Specifically, people overestimate their own morality and underestimate the morality of others. Two studies provide converging evidence that individuals underestimate the average moral valuations of others on the five dimensions of moral foundation (...)
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  • The Impact of Relative Position and Relational Closeness on the Reporting of Unethical Acts.Diane L. Miller & Stuart Thomas - 2005 - Journal of Business Ethics 61 (4):315-328.
    Empowerment and teamwork are buzzwords of progressive human resource practices. Along with these new job design methods come reduced hierarchical control mechanisms. In light of recent ethical scandals, there is considerable concern regarding the effectiveness of the control systems of these more recent work designs. This study compared the willingness of participants to report unethical behavior when presented with work scenarios in which the perpetrator was in the relative position of team member, peer, or subordinate and in cohesive or non-cohesive (...)
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  • The Moderating Effect of Supervisor’s Behavioral Integrity on the Relationship between Regulatory Focus and Impression Management.K. Michele Kacmar & Reginald Tucker - 2016 - Journal of Business Ethics 135 (1):87-98.
    The desire to control how others see us is a ubiquitous phenomenon. Decades of research have suggested that the results associated with how others see us are too great an influence to ignore. The tactics we use and behaviors we engage in to control how others see us is known as impression management. This study examines the relationship between regulatory focus and the use of exemplification or supplication impression management tactics. We use regulatory focus theory to examine this phenomenon. First, (...)
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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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  • 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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  • Sins of the Father’s Firm: Exploring Responses to Inherited Ethical Dilemmas in Family Business. [REVIEW]Reginald A. Litz & Nick Turner - 2013 - Journal of Business Ethics 113 (2):297-315.
    How do individuals respond when they perceive that their family business has been built upon unethical business conduct? Drawing on an expanded version of Hirschman’s typology of generic responses to declining situations (Exit, Voice and Loyalty: Responses to Decline in Firms, Organizations, and States, Harvard University Press, Cambridge, MA, 1970), which includes responses of Exit, Voice, Loyalty, and Neglect, we offer a model that predicts probability of intended response behavior as a function of normative obligation (i.e., what one perceives ought (...)
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  • Business Unethicality as an Impediment to Consumer Trust: The Moderating Role of Demographic and Cultural Characteristics. [REVIEW]Leonidas C. Leonidou, Olga Kvasova, Constantinos N. Leonidou & Simos Chari - 2013 - Journal of Business Ethics 112 (3):397-415.
    The article reports the findings of a study conducted among 387 consumers regarding their perceptions of the unethicality of business practices of firms and how these affect their response behavior, in terms of trust, satisfaction, and loyalty. The study confirmed that high levels of perceived corporate unethicality decrease consumer trust. This in turn reduces consumer satisfaction, which ultimately has negative effects on customer loyalty. It was also revealed that, although both consumer gender and urbanity have a moderating effect on the (...)
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  • ‘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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  • To Blow or Not to Blow the Whistle: The Role of Rationalization in the Perceived Seriousness of Threats and Wrongdoing.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - 2019 - Journal of Business Ethics 169 (3):517-535.
    Whistleblowers who need to decide whether or not they should report wrongdoing usually experience several anxieties and pressures before making a final decision. As whistleblowers continue to attract the attention of a wide range of stakeholders, more research is necessary to understand the effects of the perceived seriousness of threats and perceived seriousness of wrongdoing, as well as the effect of the rationalization process on the intention to blow the whistle. We make the original proposal that the rationalization process can (...)
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  • Social Media as a Form of Virtual Whistleblowing: Empirical Evidence for Elements of the Diamond Model.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - 2020 - Journal of Business Ethics 174 (3):529-548.
    This article originally advances the field of organizational whistleblowing by empirically investigating the suitability of the four elements of the fraud diamond as a means to understand the intention to disclose wrongdoing through virtual channels. This article also makes a contribution on the theme of whistleblowing as it relates to customers, an under-studied, however, relevant stakeholder in this field. The main findings of the article are as follows: the four elements of the fraud diamond as they relate to whistleblowing—a combination (...)
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  • Personal values of accountants and accounting trainees in Cyprus.Maria Krambia-Kapardis & Anastasios Zopiatis - 2011 - Business Ethics, the Environment and Responsibility 20 (1):59-70.
    Accountants are neither devoid of ethical dilemmas nor are they immune from financial scandals. In order to improve the credibility of the profession, it is important to study the personal values that qualified and trainee accountants consider important. Using Maccoby's instrument, which measures ‘head’ and ‘heart’ values, qualified accountants (chartered and certified) and trainee accountants were surveyed for the first time in a European Union member country (Cyprus) to ascertain their character ethical traits/personal values. Accountants were found to value ‘head’ (...)
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  • Personal values of accountants and accounting trainees in Cyprus.Maria Krambia-Kapardis & Anastasios Zopiatis - 2011 - Business Ethics: A European Review 20 (1):59-70.
    Accountants are neither devoid of ethical dilemmas nor are they immune from financial scandals. In order to improve the credibility of the profession, it is important to study the personal values that qualified and trainee accountants consider important. Using Maccoby's instrument, which measures ‘head’ and ‘heart’ values, qualified accountants (chartered and certified) and trainee accountants were surveyed for the first time in a European Union member country (Cyprus) to ascertain their character ethical traits/personal values. Accountants were found to value ‘head’ (...)
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  • Unobservable CEO Characteristics and CEO Compensation as Correlated Determinants of CSP.Jingoo Kang - 2017 - Business and Society 56 (3):419-453.
    Do unobservable CEO characteristics predict corporate social performance and are they significantly correlated with CEO compensation? How meaningful is stock-based CEO compensation as a predictor of CSP? To answer these questions, the author empirically examines the relationship between stock-based CEO compensation and CSP while accounting for unobservable CEO characteristics. This study finds that CEO fixed effects account for a significant variance in CSP and that these fixed effects are correlated with CEO compensation variables in a statistically significant manner. The findings (...)
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  • Everyday-Life Business Deviance Among Chinese SME Owners.Junzhe Ji, Pavlos Dimitratos, Qingan Huang & Taoyong Su - 2019 - Journal of Business Ethics 155 (4):1179-1194.
    Despite its prevalence in emerging economies, everyday-life business deviance and its antecedents have received surprisingly little research attention. Drawing on strain theory and the business-ethics literature, we develop a socio-psychological explanation for this deviance. Our analysis of 741 owners of Chinese small- and medium-sized enterprises suggests that materialism and trust in institutional justice affect EBD both directly and indirectly in a relationship mediated by the ethical standards of SME owners. These findings have important implications for researching deviant business behavior within (...)
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  • The Relationship between Religiousness and Corporate Social Responsibility Orientation: Are there Differences Between Business Managers and Students?Nabil A. Ibrahim, Donald P. Howard & John P. Angelidis - 2008 - Journal of Business Ethics 78 (1-2):165-174.
    The purpose of this paper is to determine whether there is a relationship between a person's degree of religiousness and corporate social responsibility orientation. A total of 411 managers and 506 students from seven universities were surveyed. The statistical analysis showed that religiousness does influence students' orientation toward the economic, ethical, and philanthropic responsibilities of business. It does not, however, have a significant impact upon the managers' attitudes. When the "low religiousness" students and managers were compared, differences were found with (...)
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  • The Effects of Managers' Moral Philosophy on Project Decision Under Agency Problem Conditions.Cheng-Li Huang & Bao-Guang Chang - 2010 - Journal of Business Ethics 94 (4):595 - 611.
    This study derives an improved model of managers' decision-making behavior regarding possibly failing projects. Instead of adopting cognitive moral development used by Rutledge and Karim (Accounting, Organization and Society 24, 173-184, 1999) this investigation uses the agency theory framework to consider individual moral philosophy for the improvement of decisions regarding possibly failing projects. This research hypothesizes that a manager with low relativism has a stronger tendency to discontinue a possibly failing project than one with high relativism when agency problem are (...)
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