共查询到20条相似文献,搜索用时 31 毫秒
1.
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
2.
Fran Tonkiss 《Intereconomics》2009,44(4):196-202
This article explores the role of trust and confidence in economic life, and their relevance to the current financial crisis.
It outlines a recent history of research and debate on the relationship between social trust and economic prosperity, before
introducing more recent data on trust against the backdrop of the financial downturn. It goes on to distinguish the informal
and social bases of trust from three key formal mechanisms of economic confidence (information, contract, regulation), linking
this distinction to Akerlof and Shiller’s revival of Keynes’ discussion of the “animal spirits” that animate economic behaviour.
Finally the policy dimensions are considered. 相似文献
3.
Organizational citizenship behavior (OCB) has been widely recognized as a contributor to improving organizational performance
and wealth creation. The purpose of this article is to briefly summarize the motives of many employees who exercise OCB and
to identify the ethical duties owed by organizational leaders to the highly committed employees with whom they work. After
reviewing the nature of OCB and the psychological contracts made with highly committed employees, we then use Hosmer’s framework
of ten ethical perspectives to identify how OCB is viewed from each of those ethical viewpoints. We offer six propositions
about OCB that relate to building employee commitment and trust. 相似文献
4.
The research presented in this article aims to contribute both quantitatively and qualitatively to the discussion on family
versus non-family businesses’ differences in ethical core values, culture and ethical climate. The purpose of our article
is to better understand the association between the degree of involvement of a family in an enterprise and its influence on
the enterprise’s core values, culture and ethical climate as the constitutional elements of enterprise ethical behaviour.
The research indicates that family as well as non-family enterprises maintain positive attitudes towards the core values with
ethical content. Regarding the type and strength of culture as well as the type of ethical climate, our research results indicate
significant differences between family and non-family enterprises. 相似文献
5.
Xinming Deng 《Journal of Business Ethics》2012,107(2):159-181
The response of consumers to a firm’s ethical behavior and the underlying factors influencing/forming each consumer’s response
outcome is analyzed in this article based on information obtained through interviews. The results indicate that, in the Chinese
context, the responding outcome can be boiled down to five types, namely, resistance, questioning, indifference, praise, and
support. Additionally, consumers’ responses were mainly influenced by the specific consumer’s ethical consciousness, ethical
cognitive effort, perception of ethical justice, motivation judgment, institutional rationality, and corporate social responsibility–corporate
ability (CSR–CA) belief. Based on these results, a generalized framework of consumer’s ethical responses is developed which
provides a number of insightful suggestions upon how to motivate a consumer’s support of a firm’s ethical behavior and to
transfer this kind of support into truly positive purchasing behavior. 相似文献
6.
Trust within a secular or organizational context is much like the concept of faith within a religious framework. The purpose
of this article is to identify parallels between trust and faith, particularly from the individual perspective of the person
who perceives a duty owed to him or her. Betrayal is often a subjectively derived construct based upon each individual’s subjective
mediating lens. We analyze the nature of trust and betrayal and offer insights that a wise believer might use in understanding
his or her relationship with the divine. We suggest that the parallels between trust and faith involve a willingness to relinquish
one’s power or control in the expectant hope that our needs will be met. Betrayal, however, is often profoundly misunderstood. 相似文献
7.
Ning Li 《Journal of Business Ethics》2008,80(4):771-789
One challenge that globalization has brought to business is that firms, as they expand their market globally through cross-border
alliances, need to deal with partner firms from countries of different religious background. The impact of a country’s dominant
religion on its firms’ international market entry mode choices has not been examined in traditional approaches. Focusing on
hypothesizing the influence of Christian beliefs and atheism (i.e., the absence of belief in any deities), this research aims
to fill the gap by exploring religion’s role in providing moral restraint on managers’ propensity for opportunism, which in
turn affects these managers’ choices of their firms’ international market entry via non-equity alliances or joint ventures.
A study of 22,156 cross-border alliances formed in 48 industries world-wide over 9 years provides new insight toward understanding
religion’s influence on firms’ international market entry mode decisions through the ethical dimension of strategic leadership.
This article would fit best under the International Management section for reviewing purposes. 相似文献
8.
Perceptions of a firm’s stance on corporate social responsibility (CSR) are influenced by its corporate marketing efforts
including branding, reputation building, and communications. The current research examines CSR from the consumer’s perspective,
focusing on antecedents and consequences of perceived CSR. The findings strongly support the fact that particular cues, namely
perceived financial performance and perceived quality of ethics statements, influence perceived CSR which in turn impacts
perceptions of corporate reputation, consumer trust, and loyalty. Both consumer trust and loyalty were also found to reduce
the perceived risk that consumers experience in buying and using products. From these significant findings, we draw several
conclusions and implications, including the importance of enhancing firm focus toward its ethical commitment and long-term
reputation. 相似文献
9.
This paper presents the findings of two surveys conducted in April 2003 of Chartered Life Underwriters (CLUs) and Chartered
Financial Consultants (ChFCs) who are members of the Society of Financial Service Professionals. The first survey of 3000
CLUs and ChFCs – the life insurance industry’s most highly regarded professionals – was aimed at identifying the key ethical
issues faced by professionals working in the life insurance industry today. A comparison of these findings with those of earlier
studies conducted in 1990 and 1995 suggests that while the key ethical issues facing those working in the life insurance business
today are essentially the same as those encountered during industry’s highly troubled ethical environment of the early 1990s,
these issues are perceived as presenting somewhat less serious problems than in the past. The second survey of 3000 CLUs and
ChFCs was aimed at determining the extent to which these professionals perceive the industry created Insurance Marketplace
Standards Association (IMSA) as having contributed to any change in the ethical environment that has taken place. The findings
suggest that IMSA has played an important role in influencing senior managers to more strongly encourage and support ethical
market conduct, a critical step in improving the industry’s ethical environment. 相似文献
10.
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
11.
Ronald Sims 《Journal of Business Ethics》2009,90(4):453-472
This article explores the issue of rebuilding an organization’s reputation following an ethical scandal. We divide our discussion
into four parts. First, we discuss the concept of reputation. We note its relevance to today’s organizations, offer several
contemporary definitions along with highlighting its benefits and downsides. In the second section, we offer the work of anthropologist,
Victor Turner, on social drama along with other views on organizational efforts to rebuild their reputation to include reputation
management routines. In the third section, Turner’s redressive actions are integrated with Edgar Schein’s leadership mechanisms
for building or changing culture to provide further understanding of organizational efforts to rebuild reputation following
ethical scandals. Finally, in the fourth section of the article, we extend the integration of the Turner and Schein work with
single- and double-loop redressive actions for rebuilding reputation. 相似文献
12.
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
13.
The major normative recommendations in the literature on food risk communication can be summarized in the form of seven practical
principles for such communication: (1) Be honest and open. (2) Disclose incentives and conflicts of interest. (3) Take all
available relevant knowledge into consideration. (4) When possible, quantify risks. (5) Describe and explain uncertainties.
(6) Take all the public’s concerns into account. (7) Take the rights of individuals and groups seriously. We show that each
of these proposed principles can be justified both in terms of more fundamental ethical principles and instrumentally in terms
of the communicating agent’s self-interest. The mechanisms of this concordance of justifications are discussed. It is argued
that the concordance is specific for areas such as food risks in which agents such as companies and public authorities are
highly dependent on the public’s trust and confidence. The implications of these findings both for moral philosophy and for
practical food risk communication are discussed. 相似文献
14.
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
15.
Arun A. Iyer 《Journal of Business Ethics》2006,67(4):393-406
In this article we discuss whether it pays to invest ethically. Our aim is to examine corporate social responsibility from
philosophical, moral and practical points of views. We focus on two main issues related to ethical investments. Firstly we
discuss the moral dilemma of how capitalism has changed its shape in today’s world and from ‘blaming the business’ there is
a general attempt to use the markets to promote ethics values and corporate social responsibility. Secondly, we analyze the
growth of ethical investment funds in the UK today, and their performance, and highlight some of the institutional investors
involved in the management of ethical funds. We discuss whether ethical investments really succeed in reducing the conflict
between profit-making and social responsibility as they promise or whether they use commercial rhetoric and market mechanism
to merely sell us our own perceived values back. We conclude that the paper has a key contribution in setting the scene for
future research in an area that is evolving and of fundamental importance to companies, investors and various stakeholder
groups. 相似文献
16.
Douglas Cumming Grant Fleming Sofia Johan Mai Takeuchi 《Journal of Business Ethics》2010,97(2):173-188
Although trustworthiness has been described as a source of competitive advantage, its value extends to organizational governance
and wealth creation. We identify the importance of the commitment–compliance continuum in the decision to trust and note that
trustworthiness is a subjective perception viewed through each person’s mediating lens. That lens and each person’s interpretation
of the social contract impact one’s commitment to cooperate. We suggest five propositions that integrate trustworthiness,
governance, and wealth creation. 相似文献
17.
Andersen and the Market for Lemons in Audit Reports 总被引:1,自引:0,他引:1
Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g.,
Duska, R.: 2005, Journal of Business Ethics
57, 17–29; Staubus, G.: 2005, Journal of Business Ethics
57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical
lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis
is grounded in Akerlof’s (1970, Quarterly Journal of Economics
August, 488–500) Theory of the Market for Lemons and we characterize the market for audit reports as a market for lemons. Consistent
with Akerlof’s model, we consider the appropriateness of the countervailing mechanisms that existed at the time of Andersen’s
demise that appeared to have effectively failed in counteracting Andersen’s ethical shortcomings. Finally, we assess the appropriateness
of the remedies proposed by the Sarbanes–Oxley Act of 2002 (SOA) to ensure that similar ethical lapses will not occur in the
future. Our analysis indicates that the SOA regulatory reforms should counteract some of the necessary conditions of the Lemons
Model, and thereby mitigate the likelihood of audit failures. However, we contend that the effectiveness of the SOA critically
depends upon the focus and attention of the␣Public Companies Accounting Oversight Board (PCAOB) towards assessing the ethical
climates of public accounting firms. Assessments by the PCAOB of public accounting firm’s ethical climate are needed to sufficiently
ensure that public accounting firms effectively promote and maintain audit quality in situations where unconscious bias or
economic incentives may erode the public accounting firm’s independence. 相似文献
18.
Why People Don’t Take their Concerns about Fair Trade to the Supermarket:
The Role of Neutralisation
This article explores how neutralisation can explain people’s lack of commitment to buying Fair Trade (FT) products, even
when they identify FT as an ethical concern. It examines the theoretical tenets of neutralisation theory and critically assesses
its applicability to the purchase of FT products. Exploratory research provides illustrative examples of neutralisation techniques
being used in the FT consumer context. A conceptual framework and research propositions delineate the role of neutralisation
in explaining the attitude-behaviour discrepancies evident in relation to consumers’ FT purchase behaviour, providing direction
for further research that will generate new knowledge of consumers’ FT purchase behaviour and other aspects of ethical consumer
behaviour. 相似文献
19.
Federica Pazzaglia 《Journal of Business Ethics》2010,93(4):623-639
Modern corporations have been widely accused of promoting values of managerial autonomy that can result in managerial waste
and opportunistic behaviour, leading organizational theorists to suggest the adoption of alternative organizational forms
that should normatively and structurally limit such autonomy. However, this mixed-methods study of an alternative organizational
form – income trusts (1995–2005) – finds that income trusts were also characterized by excessive managerial autonomy. Managers
strategically used the income trust form in discretionary ways such as by providing little information on important decisions
to external parties, limiting investors’ right to oppose managerial actions and retaining firm earnings to a great extent.
Thus, the article concludes that alternative organizational forms do not necessarily promote an ethical business culture since
they are unable to overcome deeply institutionalized values of managerial autonomy. 相似文献
20.
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