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    Who Follows the Unethical Leader? The Association Between Followers’ Personal Characteristics and Intentions to Comply in Committing Organizational Fraud.Eric N. Johnson, Linda A. Kidwell, D. Jordan Lowe & Philip M. J. Reckers - 2019 - Journal of Business Ethics 154 (1):181-193.
    The role of followers in financial statement fraud has not been widely examined, even though these frauds typically involve collusion between followers and destructive leaders. In a study with 140 MBA students in the role of followers, we examined whether two follower personality traits were associated with behavioral intentions to comply with the demands of an unethical chief executive officer to be complicit in committing financial statement fraud. These personality traits are self-sacrificing self-enhancement, a form of maladaptive narcissism characterized by (...)
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  2.  31
    An Examination of the Contribution of Dispositional Affect on Ethical Lapses.D. Jordan Lowe & Philip M. J. Reckers - 2012 - Journal of Business Ethics 111 (2):179-193.
    The popular press and academic research has focused primarily on the characteristics of corporate leaders. Subordinates have been studied much less frequently than leaders and yet they play a pivotal role in destructive leadership processes. An area holding significant potential to bring clarity to subordinates’ ability to withstand (or succumb) to pressures from superiors is dispositional affect. In our exploratory study, we examine how specific affective states influence subordinates’ unethical behavior. We performed an experiment with 63 mid-level managers having significant (...)
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  3.  41
    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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