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The Effect of Ethical Commitment Reminder and Reciprocity in the Workplace on Misreporting
Despite the pervasive use of ethics training by companies, research in management accounting has not considered the effectiveness of such training in...
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Why Financial Executives Do Bad Things: The Effects of the Slippery Slope and Tone at the Top on Misreporting Behavior
This paper employs theory of normal organizational wrongdoing and investigates the joint effects of management tone and the slippery slope on...
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“Just Say You’re Sorry”: Avoidance and Revenge Behavior in Response to Organizations Apologizing for Fraud
Using two experiments, I examine how apologizing for fraud influences investor's avoidance (selling shares) and revenge (litigation) behavior....
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Religion and Mortgage Misrepresentation
We investigate whether religion acts as a deterrent to the types of mortgage misrepresentation that played a significant role in the recent housing...
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The Influence of a Family Business Climate and CEO–CFO Relationship Quality on Misreporting Conduct
This study answers Vazquez’s (J Bus Ethics 150(3):691–709,
2016 ) call for more research focused on the intersection between family firms and business...
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Do Corporate Frauds Distort Suppliers’ Investment Decisions?
This study examines whether customer firms’ unethical behavior distorts suppliers’ investment decisions. Using litigation and restatement to measure...
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First Things First: Using Anchoring Bias to Examine the Effect of Penalty Severity and Social Norms on Tax Compliance
Although ethics research shows that prospective penalties for tax fraud can increase taxpayers’ compliance with tax laws, we do not have a clear...
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Investigating the Interactive Effects of Prosocial Actions, Construal, and Moral Identity on the Extent of Employee Reporting Dishonesty
Employee reporting dishonesty is a significant area of concern for firms. In this study, we investigate how providing information about their...
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On a Columnar Self: Two Senses of Expressing Partisanship
According to the partisan cheerleading view, numerous political disagreements that appear to be genuine are not authentic disputes, because partisans deliberately...
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Expert Perceptions on Anti-bribery and Corruption Policies in Sports Governing Bodies: Implications for Ethical Climate Theory
Anti-bribery and corruption in sport governing bodies is a little explored area in academic literature. This paper addresses the gap in the...
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How Government Spending Impacts Tax Compliance
This study examines how taxpayer support for government spending can improve tax compliance. While there is ample evidence on the deterrent effect of...
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How Leaders Influence (un)Ethical Behaviors Within Organizations: A Laboratory Experiment on Reporting Choices
We use a lab experiment to examine whether and how leaders influence workers’ (un)ethical behavior through financial reporting choices. We randomly...
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To Punish or Not to Punish? The Impact of Tax Fraud Punishment on Observers’ Tax Compliance
This article synthesizes insights from deterrence theory and social psychology literature on retributive justice to develop and test a theoretical...
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Predicting Accounting Misconduct: The Role of Firm-Level Investor Optimism
Motivated by a large literature on how firm-specific resources (such as leadership and management skills, strategies, organizational capabilities and...
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Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia
This study investigates the key factors that elicit financial reporting fraud among companies in Malaysia. Using enforcement action releases issued...
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Quantitative Research on Corporate Social Responsibility: A Quest for Relevance and Rigor in a Quickly Evolving, Turbulent World
In this article, the co-editors of the corporate responsibility: quantitative issues section of the journal provide an overview of the quantitative...
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Data Alteration
Data alteration requires consideration of: what are data, when should they be available and what is their quality. Alteration may be intended or...