Variance in virtue: an integrative review of intraindividual (un) ethical behavior research

BG Perkins, NP Podsakoff… - Academy of Management …, 2024 - journals.aom.org
In contrast to the prevailing interindividual and interactionist perspectives on (un) ethical
behavior, recent research has demonstrated that employees can dynamically transition …

A paradox of ethics: Why people in good organizations do bad things

M Kaptein - Journal of business ethics, 2023 - Springer
This article takes a novel approach to explaining the causes of unethical behavior in
organizations. Instead of explaining the unethical behavior of employees in terms of their …

Textual emotional tone and financial crisis identification in Chinese companies: a multi-source data analysis based on machine learning

Z Zhang, M Luo, Z Hu, H Niu - Applied Sciences, 2022 - mdpi.com
Nowadays, China is faced with increasing downward pressure on its economy, along with
an expanding business risk on listed companies in China. Listed companies, as the solid …

Tone at the Top for Sustainable Corporate Governance to Prevent Fraud

G Onesti, R Palumbo - Sustainability, 2023 - mdpi.com
This paper aims to provide a systematic literature review of sustainable corporate
governance to prevent fraud through the tone at the top perspective. In recent years, studies …

Does earnings management affect linguistic features of MD&A disclosures?

S Paul, P Sharma - Finance Research Letters, 2023 - Elsevier
Earnings management literature considers high disclosure complexity as indicative of
obfuscation. We argue that this singular focus on disclosure complexity can be misleading …

The impact of CFO gender on corporate overinvestment

Y Liu, P Neely, K Karim - Advances in accounting, 2022 - Elsevier
Prior research indicates that males and females tend to respond differently in various
decision settings. Two such behavioral characteristics, risk-taking attitudes and ethical …

The impact of tones of executive communication on firm risk-taking: Evidence from performance volatility and acquisition spending

H Zhao, H Liu, M Yang, H Li - Asia Pacific Journal of Management, 2024 - Springer
Although current research has demonstrated that executive verbal communication could
shape shareholders' expectancy and responses, the hazards of executive communication …

[图书][B] Fraud Risk Management to Detect and Prevent Employee Fraud in Small Rural Businesses

DY Bishop - 2022 - search.proquest.com
This section provides discussion and research results of this study. The researcher used
qualitative multiple case study to explore how small rural businesses establish Committee of …

Sweat the small stuff, how small incidents of negative workplace behavior lead to larger misconduct

CW Von Bergen, MS Bressler - Journal of Organizational …, 2023 - articlearchives.co
Small losses, measurable incremental negative workplace behaviors that do not align with
organizational and societal norms often trigger a dynamic, magnifying process that produces …

Introducing the Fraudulent Power Model: Unquestioned Power Behind Data Falsification Crimes

A Takaoka - Organizational Science, 2024 - jstage.jst.go.jp
Corporate crimes are a growing problem worldwide. Notably, in the United States (US),
Germany, and Japan, prominent automobile firms have engaged in repeated data …