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1.
Drawing on signaling theory, we suggest that a supplier’s enforcement of ethical codes sends signals about the supplier that
affect a buyer’s decision to continue their commitment to the supplier. We then draw on side-bet theory to hypothesize how
switching costs influence the importance of a supplier’s enforcement of ethical codes in predicting a buyer’s continuance
commitment to a supplier. We empirically test our model with data from 158 purchasing managers across three manufacturing
industries. Results confirm the connection between ethical code enforcement and continuance commitment, but suggest that a
supplier’s enforcement of ethical codes matter less when switching suppliers is perceived as too costly. 相似文献
2.
Rafik Z. Elias 《Journal of Business Ethics》2006,68(1):83-90
The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students’ ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and lower perception of financial reporting. The results have implications for accounting instructors and accounting employers as they socialize students in the accounting profession at this early stage. 相似文献
3.
This study examines the relationship between corporate commitment to business ethics and financial reporting quality. We posit
that companies with a higher level of ethical commitment exhibit better quality financial reporting than those with a lower
level of ethical commitment. Consistent with our prediction, we find that companies with a higher level of ethical commitment
are engaged in less earnings management, report earnings more conservatively, and predict future cash flows more accurately
than those with a lower level of ethical commitment. We also find that corporate commitment to business ethics has perpetuating
effects on future financial reporting quality. 相似文献
4.
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
5.
Organizational Role and Environmental Uncertainty as Influences on Ethical Work Climate in Military Units 总被引:1,自引:0,他引:1
In addition to a person’s character and training, the organization’s ethical work climate (EWC) can assess how the organization
influences an individual’s ethical decision-making process by examining the individuals’ perception of “what is the right
thing to do” in a particular organizational environment. Relatively little research has explored which EWCs dominate military
units and the impact of organizational role and environmental uncertainty on individuals in the military and their ethical
decision making. In this study, we examined the predominant EWCs among military units and found that certain organizational
influences are associated with the specific EWCs. Based on these discoveries, we discuss the implications of EWC studies and
the influence of organizational role and environmental uncertainty for researchers, as well as military leaders. 相似文献
6.
The effects of ethical pressure and power distance orientation on unethical pro‐organizational behavior: the case of earnings management
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A multiphase study tested a proposed mediated moderation model for the joint effects of ethical pressure and power distance orientation on accountants’ ethical judgments of earnings management. Results based on a sample of 354 accountants from China indicated that the relationship between ethical pressure and ethical judgments of earnings management is contingent on the accountants’ power distance orientation. That is, the relationship between ethical pressure and ethical judgments of earnings management was stronger for accountants with a high power distance orientation. The results also demonstrated that ethical beliefs in support of the company serve as a mediator for the interaction effect of ethical pressure and power distance orientation on the outcome. These results are discussed in terms of viewing earnings management as a form of unethical pro‐organizational behavior which can be effectively investigated within the framework of the person‐situation interactionist model. 相似文献
7.
The recent accounting scandals have raised concerns regarding the closeness of auditor–client relationships. Critics argue
that as the relationship lengthens a bond develops and auditors’ professional skepticism may be replaced with trust. However,
Statement on Auditing Standards No. 99 states that auditors “should conduct the engagement with a mindset that recognizes
the possibility that a material misstatement due to fraud could be present, regardless of any past experience with the entity
and regardless of the auditor’s belief about management’s honesty and integrity” (AICPA 2002, Statement on Auditing Standards
No. 99, paragraph 13, p. 10). The purpose of this study is to investigate whether auditors develop trust in a client’s management
and whether this trust affects auditors’ decisions. Specifically, this study examines whether auditors’ satisfaction with
a client’s management during a prior audit engagement affects auditors’ self-reported trust in that client’s management and
whether that trust affects their fraud risk assessment. The decision to trust a client’s management should be an ethical decision
because excessive trust may impair auditors’ skepticism, which auditors are required to maintain by their professional responsibilities.
We therefore also investigate whether auditors’ trust is affected by their moral reasoning. An experimental case was completed
by 89 professional auditors, all with experience assessing the risk of fraud. The results suggest auditors’ satisfaction with
the client affects their trust in the client (higher satisfaction associated with higher trust and lower satisfaction associated
with lower trust). Further, after an overall unsatisfying experience, auditors’ trust affects their fraud risk assessments.
However, after an overall satisfying experience, their trust does not affect their fraud risk assessments. The results indicate
auditors are able to maintain their professional skepticism after satisfying past experiences with the client regardless of
their beliefs about the honesty and trustworthiness of the client’s management. Lastly, auditors’ moral reasoning was not
related to their trust in the client’s management. 相似文献
8.
Leadership,Trustworthiness, and Ethical Stewardship 总被引:1,自引:0,他引:1
Leaders in today’s world face the challenge of earning the trust and commitment of organizational members if they expect to
guide their companies to success in a highly competitive global context. In this article, we present empirical results indicating
that when leadership behaviors are perceived as trustworthy through the observer’s mediating lens, trust increases and leaders
are more likely to be viewed as ethical stewards who honor a higher level of duties. This article contributes to the growing
body of literature about the importance of ethical stewardship in the trust relationship. 相似文献
9.
Rasha H. A. Mostafa Colin Wheeler Marian V. Jones 《Journal of International Entrepreneurship》2005,3(4):291-302
This paper investigates links between entrepreneurial orientation, commitment to the Internet and export performance in small
and medium sized firms. The central argument is that entrepreneurs are more likely to use the Internet to develop export market
opportunities, and to have better export performance than less entrepreneurial firms. In testing this proposition, a measure
of ‘commitment to the Internet’ was developed and used in a mail survey of UK exporters. The results show that firms with
high entrepreneurial orientation are more committed to the Internet and have better export performance than firms with low
entrepreneurial orientation. 相似文献
10.
Lapses in ethical conduct by those in corporate and public authority worldwide have given business researchers and practitioners
alike cause to re-examine the antecedents to personal ethical values. We explore the relationship between ethical values and
an individual’s long-term orientation or LTO, defined as the degree to which one plans for and considers the future, as well
as values traditions of the past. Our study also examines the role of work ethic and conservative attitudes in the formation
of a person’s long-term orientation and consequent ethical beliefs. Empirically testing these hypothesized relationships using
data from 292 subjects, we find that long-term perspectives on tradition and planning indeed engender higher levels of ethical
values. The results also support work ethic’s role in fostering tradition and planning, as well as conservatism’s positive
association with planning. Additionally, we report how tradition and planning mediate the influence of conservatism and work
ethic on the formation of ethical values. Limitations of the study and future research directions, as well as implications
for business managers and academics, are also discussed.
Jennifer L. Nevins is an assistant professor of marketing in the Walker College of Business at Appalachian State University.
Her articles have been published in journals such as Journal of the Academy of the Marketing Science and Journal of Business
Research.Her research interests include export marketing, distribution channels, and the influence of cultural values on international
channel relationships.
William O.Bearden is the Bank of America Chaired Professor of marketing in the Moore School of Business at the University
of South Carolina. His articles have been published in journals such as journal of Consumer Research, Journal of Marketing, Journal of Marketing Research, Journal of the Academy of Marketing Science,
and Journal of Retailing. His research interests include consume perception of value and prices,measurement of consumer and marketing constructs, and
the effects of marketplace Promotions.
R.Bruce Money is the Donald Staheli Fellow and associate professor of marketing and international business in the Marriott
School of Management, Brigham Young university. His articles have been published in journals such as Journal of Marketing, Journal of the Academy of Marketing Science, Journal of International Business Studies, and Sloan Mangement Review. His research interests include the international aspects of national culture’s measurment and effects, business-to-business
marketing, word-of-mouth promotion, services marketing, and negotiation.
“It appears many executives based their business decisions on how they could quickly build, and then protect, their own personal
fortunes – and cared less about the long-term growth and profitability of their company.” – Associated Press
(Clendenning, 2002) on the Enron collapse 相似文献
11.
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 accountants working outside of public accounting have a higher
commitment to independence than do accountants working in the context of public accounting firms. We further observe that
accountants in large international accounting firms (i.e. the “Big Four”) report lower commitment to auditor independence
than do others in public accounting. And we observe that older accountants report stronger commitment to auditor independence.
One finding, however, contradicts our general thesis. We find that commitment to one’s client does not necessarily result
in a loss of commitment to the core professional value of independence. We conclude that changes in the context of work have
contributed to the demise of ethics among professional accountants and suggest that further research be done to elaborate
the relationship between client commitment and independence commitment. 相似文献
12.
We present an instrument developed to explain to students the concept of the personal ethical threshold (PET). The PET represents
an individual’s susceptibility to situational pressure in his or her organization that makes moral behavior more personally
difficult. Further, the PET varies according to the moral intensity of the issue at hand, such that individuals are less vulnerable
to situational pressure for issues of high moral intensity, i.e., those with greater consequences for others. A higher PET
reflects an individual’s greater likelihood of adhering to the morally correct path, even in the face of high situational
pressures (personal costs) and low moral intensity (collective importance). PET questionnaires were completed by 506 students
representing eight business schools throughout the United States. Relationships between respondents’ PET and their gender,
age, and major field of study, as well as the geographical location of their school, are explored. Results indicate that older
students have higher PETs and that students attending schools in the northeastern part of the United States have lower PETs.
These findings are discussed. It is argued that the PET instrument can be used to help students identify organizational pressures
and intrapersonal processes that can impede their moral behavior in organizations. 相似文献
13.
Paul E. BierlyIII Robert W. Kolodinsky Brian J. Charette 《Journal of Business Ethics》2009,86(1):101-112
The relationship between individuals’ creativity and their ethical ideologies appears to be complex. Applying Forsyth’s (1980,
1992) personal moral philosophy model which consists of two independent ethical ideology dimensions, idealism and relativism,
we hypothesized and found support for a positive relationship between creativity and relativism. It appears that creative
people are less likely than non-creative people to follow universal rules in their moral decision making. However, contrary
to our hypothesis and the general stereotype that creative people are less caring about others, we found a positive relationship
between creativity and idealism. These findings indicate that highly creative people are likely to be what Forsyth called
“situationists,” individuals with both an ethic of caring and a pragmatic moral decision-making style. The finding that creative
individuals tend to be situationists, and particularly that they tend to be high in idealism, appears to refute the line of
reasoning that argues for a “creative personality” characterized in part by social insensitivity. Understanding the relationship
between creativity and ethical ideologies has important implications for researchers, managers and teachers. 相似文献
14.
Ting Wu Jingfeng Uen Suling Wu Tzujung Chang 《Frontiers of Business Research in China》2011,5(1):79-95
This study examines the relationship among family supportive culture, organizational attachment, and work-life segmentation
in high-tech service industry in Taiwan, China. Using survey data from 369 professionals, this study shows that family supportive
culture has significant influence on organizational attachment, namely, affective commitment. Results indicate that individuals’
work-life segmentation has a significant negative effect on organizational attachment. Meanwhile, our results further apply
employees’ segmentation between work and life as a moderator to investigating the impact of individual’s perceptions of family
supportive culture and values on a sense of attachment toward organizations. The result illustrates that work-life segmentation
does not moderate the relationship between supportive family culture and employees’ organizational attachment. Findings from
this research provide insights into the influence of organizational family supportive culture and how it may further encourage
employees’ organizational attachment in high-tech industry in Taiwan. 相似文献
15.
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
16.
We develop a model of ethical decision making that integrates the decision-making process and the content variables considered
by individuals facing ethical dilemmas. The process described in the model is drawn from Janis and Mann’s [1977, Decision Making: A Psychological Analysis of Conflict Choice and Commitment (The Free Press, New York)] work describing the decision process in an environment of conflict, choice and commitment. The
model is enhanced by the inclusion of content variables derived from the ethics literature. The resulting integrated model
aids in understanding the complexity of the decision process used by individuals facing ethical dilemmas and suggests variable
interactions that could be field-tested. A better understanding of the process will help managers develop policies that enhance
the likelihood of ethical behavior in their organizations.
Roselie McDevitt Sc.D. is Assistant Professor of Accounting at␣the Charles F. Dolan School of Business at Fairfield University
in Fairfield, Connecticut. Dr. McDevitt teaches financial and managerial accounting. Her Primary areas of research are accounting
education and accounting ethics.
Catherine Giapponi is an Assistant Professor of Management at the Charles F. Dolan School of Business at Fairfield University
in Fairfield, Connecticut. Dr. Giapponi teaches courses in management, organizational behavior, and strategy. Her primary
areas of research are corporate governance and business ethics.
Cheryl Tromley, Ph.D., is a Professor of Management at␣Fairfield University where she has taught management, organizational
behavior, organizational communication, organizational␣culture, organization development, and diversity for 19 years. She
has co-authored two editions of the text ``Developing Managerial Skills in Organizational Behavior'␣as well authored or co-authored
a significant number of professional articles and presentations related to management and management education. 相似文献
17.
Xiaoming Zheng Weichun Zhu Haibo Yu Xi Zhang Lu Zhang 《Frontiers of Business Research in China》2011,5(2):179-198
In light of a series of ethical scandals in China in recent years, this research aims to develop a reliable and valid scale
to measure ethical leadership, namely the “ethical leadership measure (ELM).” Our results show that ELM is strongly and positively
correlated with scales for authentic leadership, ethical leadership, idealized influence, and a recently-developed leadership
virtues questionnaire (LVQ); and negatively correlated with laissez-faire leadership and passive management by exception.
ELM is also found to be positively related to followers’ job satisfaction, affective commitment, trust in leader, organizational
citizenship behavior, and moral identity, and negatively related to followers’ intention to quit. 相似文献
18.
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
19.
The existing literature on the relationship between organizational commitment and ethical decision making suggests that ethical
decision makers with higher organizational commitment are less likely to engage in ethically questionable behaviors. The ethical
behaviors previously studied in an organizational commitment context have been organization-harm issues in which the organization
was harmed and the individual benefited (e.g., overstating an expense report). There is another class of ethical issues in
an organizational context, however. These other issues, termed organization-gain issues, focus on the organization obtaining
a benefit while outsiders, such as investors, are harmed (e.g., overstating reported revenue). We explore whether individuals
with higher organizational commitment are more or less likely to engage in questionable behaviors that benefit the organization.
Results of our study indicate that individuals with higher organizational commitment are less likely to engage in ethically
questionable behaviors, regardless of whether the behaviors are organization-harm or organizational-gain issues. 相似文献
20.
We employ a Layers of Workplace Influence theory to guide our study of whistleblowing among public accounting audit seniors.
Specifically, we examine professional commitment, organizational commitment versus colleague commitment (locus of commitment),
and moral intensity of the unethical behavior on two measures of reporting intentions: likelihood of reporting and perseverance
in reporting. We find that moral intensity relates to both reporting intention measures. In addition, while high levels of
professional identity increase the likelihood that an auditor will initially report an observed violation, the auditor’s commitment
to the organization drives perseverance in reporting. Results may assist organizations and researchers in their understanding
of antecedents to whistleblowing as a form of corporate governance and of the effect of these antecedents on whistleblowing
perseverance. 相似文献