Journal of Business Ethics
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The Ethical Wealth of Nations
Journal of Business Ethics - Tập 31 - Trang 25-36 - 2001
Michael Porter argues that some nations manifest a competitive advantage deriving from key elements of their economic structure. Some nations are thus disposed by structure to possess what Porter calls a "competitive advantage of nations" (Porter, 1990). In this paper I examine the prospect of an ethical advantage of nations, and in particular, of a set of advantages that extend far beyond the sim......
Values in Professional Practice: Towards a Critical Reflective Methodology
Journal of Business Ethics - Tập 97 Số 3 - Trang 461-472 - 2010
Loan Guarantees, Corporate Social Responsibility Disclosure and Audit Fees: Evidence from China
Journal of Business Ethics - Tập 166 - Trang 293-309 - 2019
This paper examines the relationship between loan guarantees and audit fees as well as the moderating effect of corporate social responsibility (CSR). We find that guaranteeing another entity’s debt significantly increases firms’ own audit fees. However, the disclosure of CSR information attenuates the fee-increasing effects of loan guarantees. A closer examination reveals that the role of CSR is ......
Towards Authenticity: A Sartrean Perspective on Business Ethics
Journal of Business Ethics - Tập 58 - Trang 307-325 - 2005
Taking a Sartrean existentialist viewpoint towards business ethics, in particular, concerning the question of the nature of businesspersons’ moral character, provides for a dramatically distinct set of reflections from those afforded by the received view on character, namely that of Aristotelian-based virtue ethics. Insofar as Sartre’s philosophy places human freedom at center stage, I argue that ......
Do Victims of Supervisor Bullying Suffer from Poor Creativity? Social Cognitive and Social Comparison Perspectives
Journal of Business Ethics - - 2019
Professional Accountants’ Identity Formation: An Integrative Framework
Journal of Business Ethics - Tập 142 - Trang 225-238 - 2016
In this conceptual paper, we explore professional accountants’ identity formation and the roles played by various audiences in society, accounting associations, and accounting firms in shaping the identity of professional accountants. We integrate constructs from social identity theory and the sociology of professions literature with previous research on professional identity, image, and widely he......
Income, Money Ethic, Pay Satisfaction, Commitment, and Unethical Behavior: Is the Love of Money the Root of Evil for Hong Kong Employees?
Journal of Business Ethics - Tập 46 - Trang 13-30 - 2003
This study examines a model involving income, the love of money, pay satisfaction, organizational commitment, job changes, and unethical behavior among 211 full-time employees in Hong Kong, China. Direct paths suggested that the love of money was related to unethical behavior, but income (money) was not. Indirect paths showed that income was negatively related to the love of money that, in turn, w......
Fairness in Financial Markets: The Case of High Frequency Trading
Journal of Business Ethics - Tập 112 - Trang 585-595 - 2012
Recent concern over “high frequency trading” (HFT) has called into question the fairness of the practice. What does it mean for a financial market to be “fair”? We first examine how high frequency trading is actually used. High frequency traders often implement traditional beneficial strategies such as market making and arbitrage, although computers can also be used for manipulative strategies as ......
The Theoretical Ground for Public Relations Practice and Ethics: A Koehnian Analysis
Journal of Business Ethics - Tập 35 - Trang 191-205 - 2002
Public relations literature laments the lack of a theoretical base for the practice and ethics of public relations. Drawing primarily upon Koehn (The Ground of Professional Ethics, 1994) and Hutton (Public Relations Review, 1999), this paper proposes such a theoretical ground.The paper adopts Hutton's assertion that "the central organizing theme of public relations theory and practice" is relation......
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