The Role of Ethical Leadership Versus Institutional Constraints: A Simulation Study of Financial Misreporting by CEOs [Book Review]
Journal of Business Ethics 93 (S1):33-52 (2010)
Abstract |
This article examines the proposition that a major cause of the major financial accounting scandals that received much publicity around the world was unethical leadership in the companies and compares the role of unethical leaders in a variety of scenarios. Through the use of computer simulation models, it shows how a combination of CEO's narcissism, financial incentive, shareholders' expectations and subordinate silence as well as CEO's dishonesty can do much to explain some of the findings highlighted in recent high profile financial accounting scandals. Furthermore, it shows that the nature and impact of ethical leadership depends greatly on the institutional setting and can be expected to vary greatly by country and culture. In certain circumstances ethical leadership can have either a negligible or even opposite effect to that expected.
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Keywords | CEO's narcissism computer simulation ethical leadership financial incentives financial misreporting |
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DOI | 10.1007/s10551-010-0625-8 |
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References found in this work BETA
Lack of Character: Personality and Moral Behavior.John M. Doris - 2002 - Cambridge University Press.
Enron Ethics (Or: Culture Matters More Than Codes). [REVIEW]Ronald R. Sims & Johannes Brinkmann - 2003 - Journal of Business Ethics 45 (3):243 - 256.
A Cross-Cultural Examination of the Endorsement of Ethical Leadership.Christian J. Resick, Paul J. Hanges, Marcus W. Dickson & Jacqueline K. Mitchelson - 2006 - Journal of Business Ethics 63 (4):345-359.
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Citations of this work BETA
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