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1.
The Effects of Management’s Preannouncement Strategies on Investors’ Judgments of the Trustworthiness of Management 总被引:1,自引:0,他引:1
This paper examines the role of management’s earnings preannouncements on judgments about its trustworthiness by nonprofessional
investors. We predict that management’s preannouncement decision and the resulting direction (e.g., favorable vs. unfavorable)
of the earnings surprise influence investors’ ethical judgments about management’s trustworthiness; these judgments, in turn,
are associated with investors’ other investment related judgments. We test our predictions in an experiment in which MBA students
make investment-related judgments under four different preannouncement strategies. Consistent with our predictions, the results
of our study show that managers’ preannouncement decisions are significantly associated with investors’ evaluations of management’s
trustworthiness. Specifically, holding the size of the earnings surprise constant, we find that judgments of management’s
trustworthiness are damaged more following (a) a negative as opposed to a positive earnings surprise, and (b) the release
of a preannouncement compared to when management does not issue a preannouncement. Also consistent with our predictions, we
find that evaluations of management’s trustworthiness are significantly and positively associated with judgments of the attractiveness
of the firm’s equity as an investment. Based on our findings, we encourage further research to explore whether managers understand
the trust implications associated with their preannouncement decisions and the extent to which this understanding influences
their disclosure decisions.
Anna M. Cianci is an Assistant Professor in the Accounting Department at Drexel University. She received her Ph.D. from Duke
University in Accounting. Her primary research interests are judgement and decision making issues in financial accounting
and auditing.
Steve Kaplan is a Professor of Accounting at Arizona State University, where he has been a member of the faculty since 1981.
He received his Ph.D. from the University of Illinois. He␣has published widely in journals such as The Accounting Review, Journal of Accounting Research, Journal of Accounting and Public Policy, Business Ethics Quarterly
and Journal of Business Ethics. He is the Previous editor of Behavioral Research in Accounting, a section journal of the American
Accounting Association. His primary research interests are behavioral issues, judgment and decision making, and ethics 相似文献
2.
George Lan Maureen Gowing Sharon McMahon Fritz Rieger Norman King 《Journal of Business Ethics》2008,78(1-2):121-139
This study examines values and value types as well as scores in levels of moral reasoning for␣students enrolled in a business
program. These two factors are measured using the Schwartz Personal Values␣Questionnaire and the Defining Issues Test 2. No
statistically significant differences in levels of moral␣reasoning, rankings of values, and value types could be attributed
to gender. However, eight significant correlations between value types and levels of moral reasoning provide evidence that
a systematic relationship exists. The relationships are not only internally consistent but also consistent with the model
of values based on motivational goals (Schwartz S. H. and K. Boenke: 2004, Journal of Research in Personality, 38 230–255).
Dr. George Lan, (Ph.D. Management, Queen’s University, Canada) is an Associate Professor of Accounting and a member of the
Certified General Accountants of Ontario. His research interest and publications are in the area of business ethics and governance,
accounting education and earnings management.
Dr. Maureen P. Gowing (Ph.D. Management, Queen’s University, Canada) is an Assistant Professor of Accounting. She is a co-author
of both a financial and managerial accounting text and has published articles on ethics and cost control, efficacy of health
systems management, and gender differences in oral communication.
Dr. Sharon McMahon (Ed.D. Wayne State University, Detroit, Michigan in Curriculum Development and Counseling is an Associate
Professor, Faculty of Nursing. Research interests include health and wellness of children and families, health behavior outcomes,
and learner’s satisfaction. Author and co-author of publications related to nonprofit governance she integrates her lived
experience as a board member on several nonprofit boards and professional organizations.
Dr. Fritz Rieger (Ph.D. in Management, McGill University, Canada) is an Associate Professor of Business Policy and Strategy.
His research interests and publications are in the areas of ethics, organizational behavior, systems theory, modeling, culture,
and immigrant entrepreneurship.
Dr. Norman King (Ph.D. in Religious Studies, University of St. Michael’s College, Canada) is a Full Professor (retired) in
the department of Languages, Literatures and Cultures. He has authored and co-authored many publications in contemporary spirituality
and Western religious thought and remains an active board member of the Children’s Aid Society. 相似文献
3.
For stakeholders, such as investors and lenders, to appropriately assess a company’s financial performance, the reported accounting
earnings must closely reflect the economic reality of the organization’s financial activity throughout the reporting period.
The degree to which reported earnings capture economic reality is called earnings quality. Managers have an ethical obligation
to report high quality earnings to interested stakeholders in a timely matter. Accounting research has identified conditions
within an organization, such as management compensation contracts and pending litigation that can impact earnings quality.
We extend this line of research by exploring whether another characteristic of an organization, gender diversity in senior
management, influences the quality of reported earnings. Companies with more women in senior management are found to be more
profitable and have higher stock returns after initial public offerings than those with fewer women in the management ranks.
Our findings suggest that the improved bottom line for companies with more women senior executives is not produced through
the management of earnings or lower quality earnings. Instead, earnings quality is positively associated with gender diversity
in senior management.
Gopal Krishnan is an associate professor and holds the VSCPA Northern Chapter Professorship in Public Accounting at the School
of Management at George Mason University. He has published several articles on corporate governance and the role of auditors
in journals such as Accounting Horizons, Contemporary Accounting Research, Journal of Accounting, Auditing and Finance and Auditing: A Journal of Practice & Theory.
Linda Parsons is an assistant professor at the School of Management at George Mason University. She is the author of several
papers that examine the value relevance of accounting in the nonprofit sector, especially as it impacts decision-making by
donors. Her work has appeared in journals such as Journal of Accounting, Auditing and Finance, Research in Governmental and Nonprofit Accounting, and Journal of Accounting Literature. 相似文献
4.
James W. Westerman Rafik I. Beekun Yvonne Stedham Jeanne Yamamura 《Journal of Business Ethics》2007,75(3):239-252
Given the recent ethics scandals in the United States, there has been a renewed focus on understanding the antecedents to
ethical decision-making in the research literature. Since ethical norms and standards of behavior are not universally consistent,
an individual’s choice of referent may exert a large influence on his/her ethical decision-making. This study used a social
identity theory lens to empirically examine the relative influence of the macro- and micro-level variables of national culture
and peers on an individual’s intention to behave ethically. Our sample consisted of respondents from Germany, Italy, and Japan.
The results indicated that both national culture and peers were found to act as significant referents in ethical decision-making
dilemmas. Although peers exerted a much stronger influence on an individual’s ethical decision-making, the impact of peers
varied depending on the national culture levels of individualism and power distance.
James W. Westerman is an Associate Professor of Management at Appalachian State University. He received his Ph.D in Management
from the University of Colorado at Boulder and an MBA from Florida State University. His research interests include person-organization
fit, compensation, and employee ethics, and has been published in the Journal of Organizational Behaviour, Journal of Business Ethics, Academy of Management Learning and Education, Group and Organization
Management and the Journal of Business and Psychology, among others.
Rafik I. Beekun (Ph.D., the University of Texas at Austin) is Professor of Management and Strategy in the Managerial Sciences
Department at the University of Nevada. Reno, and Co-director, Center for Corporate Governance and Business Ethics. His current
research focuses on business ethics, national cultures and the link between management and spirituality. He has published
in such journals as the Journal of Applied Psychology, Human Relations, Journal of Management, Journal of Business Ethics and Decision Sciences.
Yvonne Stedham is a Professor of Management in College of Business at the University of Nevada, Reno. She received a Ph.D.
in Business and an MBA from the University of Kansas, Lawrence, Kansas and undergraduate degrees in Economics and Business
from the University of Bonn, Germany. She joined the University of Nevada, Reno in 1988 and served as Chair of the Managerial
Sciences Department from 1999-2002. Dr. Stedham's research covers a broad spectrum of management issues with a special focus
on international, business ethics and gender aspects, and has been published in the Journal of Management. Women in Management Review, the Journal of Management Studies, the Journal of Business Ethics,the Journal
of European Industrial Training, and the Journal of Knowledge Management Practice, Asia Pacific Journal of Human Resource, and others.
Jeanne H. Yamamura, CPA, MIM, PHD, is Associate Professor at the University of Nevada Reno. Her research is focused in the
area of the international management of accounting professionals and in ethical decision making. She has published in journals
such as the International Journal of Accounting, the International Journal of Accounting, Auditing and Performance Evaluation and the International Journal of Human Resource Management. 相似文献
5.
Although it seems that ethics and religion should be related, past research suggests mixed conclusions on the relationship.
We argue that such mixed results are mostly due to methodological and conceptual limitations. We develop hypotheses linking
Cornwall et al.’s (1986, Review of Religious Research, 27(3): 266–244) religious components to individuals’ willingness to justify ethically suspect behaviors. Using data on 63,087
individuals from 44 countries, we find support for three hypotheses: the cognitive, one affective, and the behavioral component
of religion are negatively related to ethics. Surprisingly, one aspect of the cognitive component (i.e., belief in religion)
shows no relationship. Implications for research and practice are discussed.
K. Praveen Parboteeah (Ph.D. Washington State University) is an Associate Professor of International Management in the Department
of Management, University of Wisconsin - Whitewater. Parboteeah’s research interests include international management, ethics,
religion and technology and innovation management. He has published articles in numerous academic journals including Academy of Management Journal, Organization Science, Decision Sciences, Small Group Research, Journal of Business Ethics,
Journal of World Business, Management International Review, International Journal of Human Resource Management, R&D Management
and Journal of Engineering and Technology Management
Martin Hoegl (Ph.D. University of Karlsruhe, Germany) is Professor at WHU – Otto Beisheim School of Management, where he holds
the Chair of Leadership and Human Resource Management. Before joining WHU, he served on the faculties of Washington State
University and Bocconi University (Milan, Italy). His research interests include leadership and collaboration in organizations,
management of R&D personnel, knowledge creation in innovation processes, and the management of geographically dispersed collaboration.
He has published in leading international journals, including the Academy of Management Journal, Organization Science, the Journal of Management, Decision Sciences, and others.
John B. Cullen is Professor of Management at Washington State University. He has also served on the faculties of the University
of Nebraska, the University of Rhode Island, Waseda and Keio Universities in Japan (as a Fulbright lecturer), and the Catholic
University of Lille in France. Professor Cullen is the past president of the Western Academy of Management. Professor Cullen
is the author or co-author of four books and over 60 journal articles. His publications have appeared in journals such as
Administrative Science Quarterly, Academy of Management Journal, Journal of International Business Studies, Journal of Management,
Organizational Studies, Management International Review, Journal of Vocational Behavior, American Journal of Sociology, Organizational
Dynamics, and the Journal of World Business. He currently serves on the editorial board of the Journal of Leadership and Organizational
Studies and has served on the editorial boards of the Academy of Management Journal and Advances in International Comparative
Management Journal. 相似文献
6.
The public accounting industry’s voluntary code of conduct in the United States is the American Institute of CPA’s Code of
Professional Conduct. Based on our analysis, we conclude that the accounting industry’s current code is limited in its ability
to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation
of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm
level. We propose that the accounting profession should reorient its largely input-based Code of Professional Conduct to include
output-based performance measurements. We also conclude that third-party attestation of compliance with the profession’s code
would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process
at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm
complies or fails to comply with the industry’s voluntary code of conduct.
John D. Neill, Ph.D., CPA, is a professor of accounting at Abilene Christian University and has previously published articles
in numerous journals including the Journal of Business
Ethics, Journal of Accounting Literature, Accounting Horizons, Advances in Accounting,theFinancial Analysts Journal,and theJournal of Accounting, Ethics, and Public Policy. O. Scott Stovall, Ph.D., is an assistant professor of accounting at Abilene Christian University and has published articles
in the Journal of Business Ethics, Management Accounting Quarterly, and Cases from Management Accounting Practice. Darryl L. Jinkerson, Ph.D., is an assistant professor of management and chair of the Management Sciences Department at Abilene
Christian University and was formerly the Director of Assessment and Measurement for Arthur Andersen. 相似文献
7.
Companies offer ethics codes and training to increase employees’ ethical conduct. These programs can also enhance individual
work attitudes because ethical organizations are typically valued. Socially responsible companies are likely viewed as ethical
organizations and should therefore prompt similar employee job responses. Using survey information collected from 313 business
professionals, this exploratory study proposed that perceived corporate social responsibility would mediate the positive relationships
between ethics codes/training and job satisfaction. Results indicated that corporate social responsibility fully or partially
mediated the positive associations between four ethics program variables and individual job satisfaction, suggesting that
companies might better manage employees’ ethical perceptions and work attitudes with multiple policies, an approach endorsed
in the ethics literature.
Sean Valentine (D.B.A., Louisiana Tech University) is an Associate Professor of Management in the college of Business at the
University of Wyoming. His teaching and research interests include business ethics, organizational behavior, and human resource
management. He has published in journals such as Behavioral Research in Accounting, Journal of Business Research, Journal of Personal Selling & Sales Management, and Journal of Business Ethics.
Gary Fleischman (Ph.D., Texas Tech University) is an Associate Professor and is the McGee Hearne and Paiz Faculty Scholar
in Accounting at the University of Wyoming. His teaching expertise is in accounting and entrepreneurship and his research
interests are in business ethics and behavioral business research. He has published in journals such as Behavioral Research in Accounting, The International Journal of Accounting and Journal of Business Ethics. 相似文献
8.
Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS
48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics
researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature
36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study,
we extend this prior research by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using
a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in
compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three
distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and
most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends
and important others). The second significant factor represented societal views of proper behavior. We conclude that social
norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly
economic models.
Donna D. Bobek is an Associate Professor in the Kenneth G. Dixon School of Accounting at the University of Central Florida.
Her research focuses on taxpayer and tax professional judgment and decision-making, with an emphasis on ethical decision-making.
Donna has published in a number of academic journals including Accounting, Organizations & Society, Behavioral Research in Accounting, the Journal of the American Taxation Association,
Advances in Taxation and Advances in Behavioral Accounting Research.
John T. Sweeney is the Ted Saldin Distinguished Professor of Accounting and the Chair of the Department of Accounting at Washington
State University. His research interests include accounting ethics and organizational justice. He has published in a number
of accounting research journals, including Accounting, Organizations, & Society, The Accounting Review, Behavioral Research in Accounting, the Journal of Accounting & Public Policy, the Journal of Business Ethics, and Research on Accounting Ethics.
Robin W. Roberts is the Al and Nancy Burnett Eminent Scholar and Director of the Kenneth G. Dixon School of Accounting at
the University of Central Florida. His recent research focuses on ethics and regulation in the accounting profession and on
corporate social responsibility. Robin has published in a number of academic journals including Accounting and the Public Interest, Accounting, Organizations & Society, Advances in Accounting, Auditing: A Journal of Practice
& Theory, Critical Perspectives on Accounting, Journal of Accounting and Public Policy, Journal of Accounting Research, Journal
of Business Ethics, Public Budgeting, Accounting & Financial Management, and Research in Governmental and Nonprofit Accounting. 相似文献
9.
An Examination of the Structure
of Executive Compensation and Corporate Social Responsibility:
A Canadian Investigation 总被引:2,自引:0,他引:2
We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal
42(5), 564–578 ; Kane, E. J.: 2002, Journal of Banking and Finance
26, 1919–1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives’ compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., S. Dow and K. Argheyd: 2003, Journal of Business Ethics
45(4), 341–359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives’ welfare with that of the “common good”, which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review
69, 751–846; Zalewski, D.: 2003, Journal of Economic Issues
37(2), 503–509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed.Lois. Mahoney is an Assistant Professor at Eastern Michigan University. Her research is focused in the areas of ethics and accounting information systems. She has published in ethics and accounting journals including Journal of Business Ethics, Business Ethics Quarterly, Research on Professional Responsibility and Ethics in Accounting, Information and Organization. Dr. Mahoney has received several research awards, including Best Paper award at the Seventh Symposium on Ethics Research in Accounting. Dr. Mahoney is also actively involved in the American Accounting Association.Linda Thorn is an Associate Professor at York University in Toronto Ontario. Her research focuses on ethical decision making, the ethics of accountants and accounting students and ethical aspects of accounting information. She has published in ethics and accounting journal including among others, Business Ethics Quarterly, Journal of Business Ethics, Contemporary Accounting Research, Behavioral Research in Accounting and Audit: A Journal of Practice in Theory. 相似文献
10.
Nabil A. Ibrahim John P. Angelidis Donald P. Howard 《Journal of Business Ethics》2006,66(2-3):157-167
The results of a survey of 272 practicing accountants and 374 accounting students enrolled in six universities are analyzed.
Differences and similarities between the two groups with regard to their attitudes toward corporate social responsibility
are examined. The results indicate that the students exhibit greater concern about the ethical and discretionary components
of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two
groups were observed with respect to the legal dimension of corporate social responsibility. Some explanations as well as
limited generalizations and implications are developed.
Nabil Ibrahim is the Grover Maxwell Professor of Business Administration at Augusta State University, Augusta, Georgia. He
teaches courses in Strategic Management and Applied Statistics. Dr.Ibrahim’s articles have appeared in the Journal of Business
Ethics, Health Care Management Review, the Journal of Applied Business Research, as well as many other journals and proceedings.
John Angelidis is Professor and Chair, Department of Management, St. John’s University, New York, NY. He teaches courses in
Strategic Management and International Business. Dr. Angelidis has published articles in the Journal of Business Ethics, Business
Review, the International Journal of Commerce and Management as well as many other journals and proceedings.
Donald P. Howard is an Associate Professor of Management at Augusta State University, Augusta, Georgia. He teaches courses
in Strategic Management and Entrepreneurship. His articles have appeared in a number of journals such as the Journal of Business
Ethics, Journal of Applied Case Research, and Health Care Management Review, as well as many proceedings. 相似文献
11.
Michael A. Pearson 《Journal of Business Ethics》1987,6(4):281-287
Some critics of the accounting/auditing profession in the United States claim that independence-related quality control problems are the cause of an increased number of alleged audit failures. Certified public accountants (CPAs) were queried regarding independence impairment in their profession. Questionnaire results indicate a number of CPAs believe independence deficiencies exist, and some CPAs admit to personal independence impairment.
Michael A. Pearson is Associate Professor of Accounting at the Graduate School of Management and College of Business Administration, Kent State University. Additionally, he is the Editor of The Ohio CPA Journal. Professor Pearson is a Certified Public Accountant (CPA) and a Certified Management Accountant (CMA). He has written numerous articles including, Enhancing Perceptions of Auditor Independence, Journal of Business Ethics 4 (1985), 53–56. 相似文献
12.
Nhung T. Nguyen M. Tom Basuray William P. Smith Donald Kopka Donald McCulloh 《Journal of Business Ethics》2008,77(4):417-430
In this study, we examined moral issues and gender differences in ethical judgment using Reidenbach and Robin’s [Journal of Business Ethics
9 (1990) 639) multidimensional ethics scale (MES). A total of 340 undergraduate students were asked to provide ethical judgment
by rating three moral issues in the MES labeled: ‚sales’, ‚auto’, and ‚retail’ using three ethics theories: moral equity,
relativism, and contractualism. We found that female students’ ratings of ethical judgment were consistently higher than that
of male students across two out of three moral issues examined (i.e., sales and retails) and ethics theories; providing support
for Eagly’s [1987, Sex Differences in Social Behavior: A Social-role Interpretation. (Lawrence Erlbaum Associates, Inc, Hillsdale, NJ, England)] social role theory. After controlling for moral issues, women’s
higher ratings of ethical judgment over men’s became statistically non-significant. Theoretical and practical implications
based on the study’s findings are provided.
Nhung T. Nguyen, assistant professor of human resource management at Towson University, received her Ph.D. in management from
Virginia Commonwealth University in 2001. Her research focuses on the use of situational judgement and personality tests in
personnel selection, ethics in management education, and the application of meta-analysis and structural equations modeling
in organizational research. Her research has appeared in the Journal of Applied Psychology, the International Journal of Selection and Assessment, Applied H.R.M. Research, and Journal of Applied Social Psychology among others.
M. Tom Basuray, Professor of Management at Towson University, received his Ph.D. in Business Administration in 1974 from University
of Oklahoma. His research interests are in areas of organizational effectiveness, leadership and development. His articles
have appeared in Journal of Organizational Change Management, Education & Psychological Measurement, International Journal of Management, Leadership
and Organizational Development Journal, and Journal of Experiential Learning and Simulation. He has consulted with U.S. Environmental Protection Agency, Public Broadcasting Corporation, and various state and municipal
government agencies both in Maryland and North Dakota.
William P.Smith, Associate Professor of Management in the College of Business and Economics at Towson University, received
his Ph.D. in Business Administration from Arizona State University in 1982. His research interests include business ethics,
privacy in the workplace and the role of social activism in corporate governance.
Donald Kopka, an Assistant Professor at Towson University, received his Ph.D., in International Business from George Washington
University in 1995. He teaches Business Strategy, Management Principles, and Entrepreneurship and Small Business, and was
Director of the Cornerstone-Professional Experience Program in the College of Business and Economics from 1999–2003. In 2004
he was a Fulbright Scholar in Vietnam where he taught entrepreneurship and business strategy, worked on curriculum development,
and conducted ongoing research on supporting industries. Information on his Fulbright experience can be found at his website
. His research interests include entrepreneurship, business development, and teaching pedagogy. He formerly ran a property
management business, was a program manager at the U.S. Small Business Administration, and served as a Peace Corps Volunteer
in the Philippines.
Donald N. McCulloh, Lecturer in Management at Towson University, received his M.S. degree in Financial Management from The
George Washington Unversity in 1968. He teaches Management Principles and has also taught Leadership. He served as Vice President
for Administration and Finance at Towson University until his retirement in 1997, since then he has been a full-time member
of the Management faculty. He has also served in the United States Air Force, and worked in several manufacturing industries
and the automotive industry. He was Executive Director of a non-profit community development corporation. 相似文献
13.
Nabil A. Ibrahim Donald P. Howard John P. Angelidis 《Journal of Business Ethics》2008,78(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 respect to the economic, ethical, and philanthropic components of
corporate social responsibility. Similar results were obtained when the “high religiousness” students and managers were compared.
The implications of these findings are discussed.
Nabil Ibrahim is the Grover Maxwell Professor of Business Administration at Augusta State University, Augusta, Georgia. He
teaches courses in Strategic Management and Applied Statistics. Dr. Ibrahim’s articles have appeared in the Journal of Business Ethics, Health Care Management Review, the Journal of Applied Business Research, as well as many other journals and proceedings.
Donald P. Howard is an Associate Professor of Management at Augusta State University, Augusta, Georgia. He teaches courses
in Strategic Management and Entrepreneurship. His articles have appeared in a number of journals such as the Journal of Business Ethics, Journal of Applied Case Research, and Health Care Management Review, as well as many proceedings.
John Angelidis is Professor and Chair, Department of Management, St. John’s University, New York, NY. He teaches courses in
Strategic Management and International Business. Dr. Angelidis has published articles in the Journal of Business Ethics, Review of Business, Journal of Commerce and Management, as well as many other journals and proceedings. 相似文献
14.
This article introduces and summarizes selected papers from the first World Business Ethics Forum held in Hong Kong and Macau
in November 2006, co-hosted by the Hong Kong Baptist University and by the University of Macau. Business Ethics in the East
remain distinct from those in the West, but the distinctions are becoming less pronounced and the ethical traffic flows both
ways.
Gabriel D, Donleavy is Professor and Dean of the Faculty of Business Administration at the University of Macau teaching Business
Ethics, Business Negotiation and Advanced Management. His work has been published in Critical Perspectives in Accounting,
Corporate Governance, the Journal of Business Ethics, Advances in Applied Business Strategy, the Journal of Higher Education
Policy and Management, Long Range Planning and the Asian Review of Accounting which he co-founded.
Kit-Chun Joanna LAM is Professor in Department of Economics of the Hong Kong Baptist University. She is also Guest Professor
in the Centre for Business Ethics of the Shanghai Academy of Social Sciences, China. She received her Ph.D. degree in economics
from Harvard University. Her work has appeared in the Journal of Business Ethics, Journal of Labor Economics, Canadian Journal
of Economics, Economica, Journal of Comparative Economics, and Labour Economics.
Simon S.M. Ho is Dean and Professor at the School of Business and Director for Corporate Governance and Financial Policy,
Hong Kong Baptist University. He founded the Asia-Pacific Corporate Governance Conference and the world’s first master programme
in corporate governance & directorship in 2004. He published over 40 academic refereed articles in leading journals such as
Journal of Accounting, Accounting & Finance, Journal of Accounting & Public Policy, and Journal of Corporate Finance. 相似文献
15.
Cultural and socioeconomic constraints on international codes of ethics: Lessons from accounting 总被引:1,自引:0,他引:1
This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic resources. We evaluate the applicability and relevance of the accounting guideline, and discuss the implications for accounting and other professions.Jeffrey R. Cohen is Assistant Professor of Accounting at Boston College. He is a CMA and a KPMG Peat Marwick Faculty Fellow. His articles have appeared in theJournal of Accounting Research, Decision Sciences, The Organizational Behavior Teaching Review, andThe International Journal of Accounting. His work on ethics has appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting andThe CPA Journal.Laurie W. Pant is Associate Professor of Accounting at Suffolk University. She holds an MBA and DBA and an M.Ed. She is a CMA and serves on the editorial board ofIssues in Accounting Education. Her articles have appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting, The Organizational Behavior Teaching Review, andThe International Journal of Accounting.David J. Sharp is Assistant Professor of Accounting at the University of Western Ontario. He received his Ph.D. and M.Sc. He is an ACMA and serves on the editorial board ofJournal of International Accounting Auditing and Taxation. His articles have appeared in theMidland Corporate Finance Journal, Sloan Management Review, andThe International Journal of Accounting. 相似文献
16.
According to agency theory, agents base their economic decisions on self-interests when adverse selection conditions exist.
However, cognitive moral development theory predicts that ethics/morals may influence decision-makers not to behave egoistically.
Rutledge and Karim (1999; Accounting, Organizations and Society 24(2), 173–184) find both the moral reasoning level of the
managers and an adverse selection condition affect a manager’s project evaluation decisions significantly. Since prior studies
have shown that national␣culture might influence the application of agency theory in project evaluation, this current study
uses a different moral development measurement to reexamine Rutledge and Karim’s hypotheses in another culture. A total of
73 Taiwanese executive MBA students with an average of 12.17 years work experience participated in this study. We found that
both moral development level and adverse selection conditions significantly affect managers’ project continuance decisions.
The interaction effect of these two factors indicates that, when adverse selection conditions exist, participants with a high
level of moral development exhibit less of a tendency to continue an unprofitable project than those with a low level of moral
development. With subjects from a different culture, our results confirm the findings of Rutldege and Karim. That is, the
effects of moral development and adverse selection conditions on managers’ project continuance decisions are robust and can
be generalized to different cultures. Implications of the findings of this study to multinational firms are also discussed.
C. Janie Chang, Ph.D., is the Vern Odmark Professor of Accountancy at San Diego State University. She received her Ph.D. from
the University of California, Irvine. She is the co-editor of the Review of Accounting and Finance, and has published in the
areas of auditing, managerial accounting, and information systems to investigate information processing of experts. She has
also studied cross-cultural issues related to professional judgments and decisions in auditing and managerial accounting.
Sin-Hui Yen, Ph.D., is currently a Professor of Accounting at Tamkang University in Taiwan. He received his Ph.D. from national
Taiwan University. He is the executive editor of the Journal of Contemporary Accounting, and has published in the areas of
accounting and finance to investigate human information processes, as well as ethical issues related to business professionals. 相似文献
17.
This study investigates the judgments made by accounting majors when confronted with selected ethical dilemmas that pertain to accounting practice. Drawing upon literature in philosophy and moral psychology, it then examines these judgments for potential gender differences. Five case studies, each involving a specific ethical dilemma that a practicing accountant might face, were administered to 151 acounting majors (males = 67; females = 84), in four sections of intermediate accounting II at a large, state university. The results suggest that although the vast majority of participants wouldnot engage in unethical behavior, a reasonable opportunity exists to improve the participants' ethical awareness. The results do not, however, support the existence of gender differences in ethical judgments.
Keith G. Stanga is Distinguished Professor of Accounting at the University of Tennessee, Knoxville. His most recent publications include a book, Intermediate Accounting(3rd edition, Harcourt Brace Jovanovich, 1989, 1486 pp.), and articles published in the Journal of Accountancy, Accounting and Business Research, Accounting Horizons,and Advances in Accounting.Professor Stanga's teaching and research interests are in financial accounting. His most recent research topics have included the relevance of segment cash flow reporting, the Financial Accounting Standards Board's conceptual framework, and the last-in, first-out method of inventory costing.
Richard A. Turpen is an Assistant Professor at The University of Tennessee, Knoxville. His primary teaching interest is in financial accounting, while his research focuses mainly on competitive issues in the market for audit services. Professor Turpen has published most recently in Auditing: A Journal of Practice & Theory. 相似文献
18.
Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined Reidenbach and Robin's measure of intention to make a particular choice, a social desirability bias or halo effect was identified. Methodological implications for business ethics research are also presented.Jeffrey R. Cohen is Associate Professor of Accounting at Boston College. He is a C.M.A. and a KPMG Peat Marwick Faculty Fellow. His articles have appeared in theJournal of Accounting Research, Decision Sciences andThe Organizational Behavior Teaching Review. His work on Ethics has appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting, andThe CPA Journal.Laurie W. Pant is Associate Professor of Accounting at Suffolk University. She holds an M.B.A. and a D.B.A. and an M.Ed. She serves on the editorial board ofIssues in Accounting Education. Her articles on Ethics have appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting andThe Organizational Behavior Teaching Review.David Sharp is Assistant Professor of Accounting at University of Western Ontario. He holds a Ph.D. and an M.Sc. He serves on the editorial board of theJournal of International Accounting, Auditing and Taxation. His articles have appeared inThe Midland Corporate Finance Journal andSloan Management Review. 相似文献
19.
In the academic world, research has indicated that “good ethics is good business.” Such research seems to indicate that firms,
which emphasize ethical values and social responsibilities, tend to be more profitable than others. Generally, the profitability
is credited to the firm’s positive relationships with its customers, reduced costs of attempting to rebuild a tarnished image,
ease of attracting capital, etc. The research conducted in this study evaluated salespeople’s perceptions of the ethics of
businesses in general, their employer’s ethics, their attitudes as consumers, and the relationships existing between these
perceptions and the sale force’s job satisfaction and turnover intentions. The results show a positive relationship existing
between salesperson perceptions of business ethics, his/her employer’s ethics, consumer attitudes, and the salesperson’s job
satisfaction and reduced turnover intentions.
Charles E. Pettijohn (D.B.A., Louisiana Tech University) is a professor of marketing in the College of Business Administration
at Missouri State University. He is also co-editor of the Marketing Management Journal. His research has appeared in the Journal of Personal Selling and Sales Management, the Journal
of Businesss Ethics, Marketing Management Journal, Psychology and Marketing, and the Journal of Marketing Theory and Practice.
At Missouri State University, his primary teaching focus is in the areas of Personal Selling and Sales Management.
Linda S. Pettijohn (D.B.A., Louisiana Tech University) is a Professor of marketing in the College of Business Administration
at Missouri State University. Her research has appeared in the Journal of Personal Selling and Sales Management, Human Resource Development Quarterly, Marketing Management Journal, Psychology
and Marketing, and the Journal of Financial Serivices Marketing. At Missouri State University, her primary teaching focus is in the area of Retailing.
Albert J. Taylor (D.B.A., Louisiana Tech University) is an associate professor of marketing in the College of Business Administration
at Coastal Carolina University. His research has appeared in the Journal of Personal Selling and Sales Management, Human Resource Development Quartely, the International Journal of Hospitality
and Tourism Administration, Psychology and Marketing, and the Journal of Applied Business Research. At Missouri State University, his primary teaching focus is in the areas of
Marketing Research and Personal Selling. 相似文献
20.
The factor structure of the Multidimensional Ethics Scale (MES; Reidenbach and Robin: 1988, Journal of Business Ethics
7, 871–879; 1990, Journal of Business Ethics
9, 639–653) was examined for the 8-item short form (N = 328) and the original 30-item pool (N = 260). The objectives of the study were: to verify the dimensionality of the MES; to increase the amount of true cross-scenario
variance through the use of 18 scenarios varying in moral intensity (Jones: 1991, Academy of Management Review
16, 366–395); and, to examine the items for measurement precision using item-response theory (IRT) methods. Results of confirmatory
and exploratory factor analysis failed to conclusively support the hypothesized 3- (short form) or 5-factor (long form) structure;
both instruments were instead dominated by a general factor. Item response theory analyses using Samejima’s (1969, Psychometrika Monograph Supplement
34, (4, Pt. 2)) graded response model revealed that many items in the 30-item pool performed very well, and suggested that a
different collection of items be used to form a short-form version of the MES. Our proposed 10-item instrument includes more
discriminating items than the 8-item version, and has the added advantage of including two items from each of the five ethical
philosophies represented in the original 30-item pool.
Joan M. McMahon is an Assistant Professor of Management in the School of Business at Christopher Newport University, teaching
courses in Organizational Behavior, Leadership, and Human Resources. She has a B.A. in Speech from the State University of
New York, College at Oneonta; an M.Ed. In Early Childhood Education from James Madison University; and an M.S. and Ph.D. in
Industrial/Organizational Psychology from Virginia Polytechnic Institute and State University.
Robert J. Harvey is an Associate Professor of Psychology at Virginia Polytechnic Institute and State University. He has a
B.A. in Psychology and an M.A. in Experimental Psychology from the University of Missouri at Kansas City, and a Ph.D. in Industrial/Organizational
Psychology from Ohio State University. Dr. Harvey has authored a number of articles in the Journal of Applied Psychology,
the Journal of Personality Assessment, Personnel Psychology, and others. He is the author of the chapter on job analysis in the Handbook of Industrial and Organizational Psychology. 相似文献