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Chase E. Thiel Zhanna Bagdasarov Lauren Harkrider James F. Johnson Michael D. Mumford 《Journal of Business Ethics》2012,107(1):49-64
Organizational leaders face environmental challenges and pressures that put them under ethical risk. Navigating this ethical
risk is demanding given the dynamics of contemporary organizations. Traditional models of ethical decision-making (EDM) are
an inadequate framework for understanding how leaders respond to ethical dilemmas under conditions of uncertainty and equivocality.
Sensemaking models more accurately illustrate leader EDM and account for individual, social, and environmental constraints.
Using the sensemaking approach as a foundation, previous EDM models are revised and extended to comprise a conceptual model
of leader EDM. Moreover, the underlying factors in the model are highlighted—constraints and strategies. Four trainable, compensatory
strategies (emotion regulation, self-reflection, forecasting, and information integration) are proposed and described that
aid leaders in navigating ethical dilemmas in organizations. Empirical examinations demonstrate that tactical application
of the strategies may aid leaders in making sense of complex and ambiguous ethical dilemmas and promote ethical behavior.
Compensatory tactics such as these should be central to organizational ethics initiatives at the leader level. 相似文献
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Zhanna Bagdasarov James F. Johnson Alexandra E. MacDougall Logan M. Steele Shane Connelly Michael D. Mumford 《Journal of Business Ethics》2016,136(1):133-146
This study examines whether sanctions imposed by the China Securities Regulatory Commission (CSRC) against individual auditors result in greater auditor conservatism. Using a difference-in-differences research design, we find that clients of sanctioned individual auditors have lower discretionary accruals in the post-sanction period than in the pre-sanction period when compared to a matched control group of clients audited by individual auditors who were not sanctioned. Our findings suggest that sanctions imposed by the CSRC on individual auditors can lead to improvements in audit quality by increasing the conservatism of the sanctioned auditors. That is, individual auditors are more likely to resist their clients’ income-increasing accounting manipulations after being sanctioned by the CSRC. 相似文献
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