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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