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  1. How Government Spending Impacts Tax Compliance.Diana Falsetta, Jennifer K. Schafer & George T. Tsakumis - 2023 - Journal of Business Ethics 190 (2):513-530.
    This study examines how taxpayer support for government spending can improve tax compliance. While there is ample evidence on the deterrent effect of audit probability on taxpayer noncompliance, there is no evidence related to the moderating role that taxpayer support may have on compliance behavior. We also examine the moderating role that taxpayer ethics plays in compliance decisions. Results of our study indicate that the level of taxpayer support influences taxpayer compliance decisions, in that those with greater support for how (...)
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  • The Presence of Ethics Codes and Employees’ Internal Locus of Control, Social Aversion/Malevolence, and Ethical Judgment of Incivility: A Study of Smaller Organizations.Sean R. Valentine, Sheila K. Hanson & Gary M. Fleischman - 2019 - Journal of Business Ethics 160 (3):657-674.
    Workplace incivility is a current challenge in organizations, including smaller firms, as is the development of programs that enhance employees’ treatment of coworkers and ethical decision making. Ethics programs in particular might attenuate tendencies toward interpersonal misconduct, which can harm ethical reasoning. Consequently, this study evaluated the relationships among the presence of ethics codes and employees’ locus of control, social aversion/malevolence, and ethical judgments of incivility using information secured from a sample of businesspersons employed in smaller organizations. Results indicated that (...)
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  • Nine to Five: Skepticism of Women’s Employment and Ethical Reasoning. [REVIEW]Sean Valentine & Karen Page - 2006 - Journal of Business Ethics 63 (1):53 - 61.
    Previous work suggests that gender attitudes are associated with different individual and organizational factors. At the same time, ethics research suggests that many of these same variables can influence ethical reasoning in companies. In this study, we sought to combine these streams of research to investigate whether individual skepticism of women’s employment is related to ethical reasoning in a gender-based ethical situation. The results of the hierarchical regression analysis indicated that skepticism of women’s employment was negatively related to the recognition (...)
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  • Nine to Five: Skepticism of Women’s Employment and Ethical Reasoning.Sean Valentine & Karen Page - 2006 - Journal of Business Ethics 63 (1):53-61.
    Previous work suggests that gender attitudes are associated with different individual and organizational factors. At the same time, ethics research suggests that many of these same variables can influence ethical reasoning in companies. In this study, we sought to combine these streams of research to investigate whether individual skepticism of women's employment is related to ethical reasoning in a gender-based ethical situation. The results of the hierarchical regression analysis indicated that skepticism of women's employment was negatively related to the recognition (...)
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  • Is social desirability bias important for effective ethics research? A review of literature.Siew Imm Ng, Guan Cheng Teoh, Jo Ann Ho & Houng Chien Tan - 2021 - Asian Journal of Business Ethics 10 (2):205-243.
    Social desirability bias (SDB) is one of the main concerns in self-reported studies that measures explicit attitudes such as ethics research. Although SDB was introduced since the early 1950s, little effort has been made to understand the necessity of including an SDB scale in studies of sensitive topics such as ethics. The purpose of this paper was to (1) identify whether current ethics-related studies considered SDB when conducting their research and (2) ascertain whether SDB was a significant variable in such (...)
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  • Does Ethics Statement of a Public Relations Firm Make a Difference? Yes it Does!!Eyun-Jung Ki, Hong-Lim Choi & Junghyuk Lee - 2012 - Journal of Business Ethics 105 (2):267-276.
    Attempting to determine solutions for unethical practices in the field, this research was designed to assess the effectiveness of public relations firms’ ethics statements in decreasing the incidence of malpractice. This study revealed an encouraging finding that practitioners working in firms with ethical parameters were significantly more likely to engage in ethical practices. Moreover, educating public relations practitioners about the content of ethics statement could positively influence their ethical practices. At the same time, this study’s findings suggest further questions for (...)
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  • Shedding light on the relationships between Machiavellianism, career ambition, and unethical behavior intention.Mert Gürlek - 2021 - Ethics and Behavior 31 (1):38-59.
    Despite the long history of career research in the literature (Guerrier, 1987; Siu et al., 1997), researchers have largely neglected the dark sides of the antecedents and consequences of career amb...
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  • Reflections on the Misrepresentation of Machiavelli in Management: The Mysterious case of the MACH IV Personality Construct.Damian Grace & Michael Jackson - 2014 - Philosophy of Management 13 (3):51-72.
    Niccolò Machiavelli is credited with inspiring the MACH IV personality assessment instrument, which has been adopted widely in management, both public and private. The personality this instrument maps is manipulative, deceitful, immoral, and self-centred. The instrument emerged in 1970 and created a minor industry. There are at least eighty empirical studies in management that involved more than 14,000 subjects. Richard Christie, who created the scale, has said that it is derived from the works of Machiavelli. In a standard debriefing after (...)
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  • An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence.Yves Gendron, Roy Suddaby & Helen Lam - 2006 - Journal of Business Ethics 64 (2):169-193.
    This research explores the relationship between work context and professional ethics. Specifically, we analyze through an online survey of professional accountants the degree to which changing work conditions have altered individual accountants ’ commitment to the core professional value of auditor independence. We argue that certain changes in the condition of work have made some categories of accountants more susceptible to the logic of commercialism rather than the logic of professionalism. We find general support for this argument. We observe that (...)
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  • Machiavellianism, stakeholder orientation, and support for sustainability reporting.William E. Shafer & Lorenzo Lucianetti - 2018 - Business Ethics: A European Review 27 (3):272-285.
    This study investigates the relations among Machiavellianism, the stakeholder orientation, and Italian managers' support for corporate social and environmental reporting (SER). These relationships have not previously been investigated among a sample of experienced managers but have important implications. As anticipated, Machiavellianism had a strong negative association with the support for SER. Machiavellianism was also negatively related to the stakeholder orientation, which in turn was positively correlated with the support for SER. Support for the stakeholder orientation partially mediated the association between (...)
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  • A Cognitive–Intuitionist Model of Moral Judgment.Adenekan Dedeke - 2015 - Journal of Business Ethics 126 (3):437-457.
    The study of moral decision-making presents to us two approaches for understanding such choices. The cognitive and the neurocognitive approaches postulate that reason and reasoning determines moral judgments. On the other hand, the intuitionist approaches postulate that automated intuitions mostly dominate moral judgments. There is a growing concern that neither of these approaches by itself captures all the key aspects of moral judgments. This paper draws on models from neurocognitive research and social-intuitionist research areas to propose an integrative cognitive–intuitive model (...)
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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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  • Leader Humility and Machiavellianism: Investigating the Effects on Followers’ Self-Interested and Prosocial Behaviors.Shu-Chen Chen, Wen-Qian Zou & Na-Ting Liu - 2022 - Frontiers in Psychology 13.
    Existing research on leader humility primarily demonstrates its positive effects. This study challenges this view by proposing the potential negative effects of leader humility on followers’ behaviors. Furthermore, this paper employs the person-situation interactionist perspective to extend the research on integrating followers’ personality traits and leader humility. Specifically, this study proposed that leader humility triggers their followers’ sense of power; moreover, this study wagers that whether followers’ sense of power encourages self-interested or prosocial behavior in followers depends on their particular (...)
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  • Are Workers More Likely to be Deviant than Managers? A Cross-National Analysis.Chung-wen Chen - 2014 - Journal of Business Ethics 123 (2):221-233.
    Using Robert Merton’s perspective on social structure [Social theory and structure. Free Press, New York, 1968], this study tested the individual-level association between job position and ethical reasoning. Anomie theory was employed to examine how country-level factors moderate that individual-level association. The hierarchical linear modeling (HLM) method was used to analyze 22,359 subjects from 28 nations. The statistical results proved that workers are more likely to justify ethically suspect behaviors, and that this individual-level relationship is moderated by the country-level factors (...)
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  • To Flatter or To Assert? Gendered Reactions to Machiavellian Leaders.Alessandra Capezio, Lu Wang, Simon L. D. Restubog, Patrick R. J. M. Garcia & Vinh N. Lu - 2017 - Journal of Business Ethics 141 (1):1-11.
    Integrating power dependence and gender role theories, we investigate the interactive effects of followers’ gender and leaders’ Machiavellian orientation in predicting followers’ usage of upward influence tactics. Using a sample of 156 matched leader–follower dyads, we found that followers’ gender moderated the relationship between Time 1 leaders’ Machiavellian orientation and followers’ use of upward influence tactics at Time 2. Specifically, the relationship between Time 1 leaders’ Machiavellianism and Time 2 followers’ ingratiation was significant and positive for women followers and non-significant (...)
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