Unethical Actions Research Articles

The Austrian Political Advertisement Scandal: Patterns of “Journalism for Sale”

Mounting concern surrounds the influence of political actors on journalism, especially as media outlets face increasing financial pressures. These circumstances can give rise to instances of media capture, a mutually corrupting relationship between political actors and media organizations. However, empirical evidence substantiating such mechanisms and their consequences remains limited, particularly in the context of Western democracies. This chapter investigates a recent case in which a former Austrian chancellor allegedly colluded with a tabloid newspaper to receive better news coverage in exchange for increased ad placements by government institutions. We employ automated content analysis to investigate political news articles from seventeen prominent Austrian news outlets spanning 2012–2021 ( n = 222,659). Adopting a difference-in-differences approach, we find a substantial increase in media visibility of the former Austrian chancellor within the news outlet that is alleged to have received bribes, as well as a decrease in favorability for challenger candidates. Although this study does not aim to prove or disprove the involvement of specific political actors or media organizations in unethical or illegal activities, it introduces an innovative method for detecting unusual patterns in media reporting. Findings are discussed in the context of current threats to media independence and underscore the crucial need to protect journalistic integrity and ensure unbiased information for the public.

CSR as a catalyst: Examining the effects of board gender diversity on earnings management

AbstractThe importance of board gender diversity (BGD) is well recognized due to its potential to enhance corporate governance and bring diverse perspectives to decision‐making processes. However, empirical evidence on its benefits, particularly for earnings management (EM), remains inconclusive, reflecting the complex dynamics within corporate boards. Given the inconsistent BGD–EM relationship, researchers are left to examine how, if at all, the two are associated, often encountering mixed results that complicate the narrative. Building on agency and stakeholder perspectives, this paper provides deeper insights into the BGD–EM relationship, emphasizing the mediating role of corporate social responsibility (CSR) as a catalyst that enables BGD to impact EM. We sample 10,252 firm‐year observations from publicly listed firms in 15 European countries from 2010 to 2020. The results show that BGD positively impacts CSR performance by indicating that diverse boards prioritize and implement socially responsible initiatives, leading to strategies that constrain EM practices through a culture of transparency and accountability. The results suggest that women directors are committed to enhancing CSR performance and restraining unethical activities such as financial manipulation and EM, reflecting their tendency to uphold higher ethical standards. Our findings alert firms to the need to focus not only on the importance of BGD but also on CSR activities to ensure higher earnings reporting quality and curb EM practices. By integrating BGD and CSR into their core strategies, firms can create a robust framework that mitigates the risks associated with EM. The results also have important implications for regulators, policymakers, and managers in understanding the drivers of higher EM practice quality. The results highlight the need for regulatory frameworks that encourage gender diversity and CSR, thereby promoting sustainable and ethical business practices.

Medical ethics and physician motivations

This paper provides an institutional economics framework for analyzing medical ethics. An ethical policy partitions the set of physician actions into (un)ethical subsets, with unethical actions then unavailable. Individual physicians’ preferences over policies combined with a political process determine equilibrium constraints. I show that physicians’ concern for colleagues’ patients uniquely motivates their support for ethics which restrict behavior under strong assumptions. Without these assumptions, even identical physicians might ban actions they would otherwise select for reasons varying from protecting patients to differences in the costs of maintaining ethical policies. Interestingly, heightened altruism for colleagues’ patients makes the former reasoning less credible. Novel applications for ‘Provide Free Care to Physicians’ and ‘Duty to Treat in a Pandemic’ demonstrate: (i) rising physician income can explain long-run weakening of both formal ethics in the United States; and (ii) the duty to treat can deteriorate as fewer physicians are required to improve pandemic outcomes.

Faktor-Faktor Penentu Keputusan Etis Konsultan Pajak di PT Mitra Manajemen Internasional

Ethics is very important in the business world, business ethics refers to the principles and values ​​that influence a company's actions and decision making. As an important part of tax compliance, tax consultants must understand tax regulations and make decisions in accordance with ethics to maintain the integrity of the profession and public trust. A number of large cases of tax evasion and bribery show that tax consultants engage in unethical actions, which can hinder business growth. Tax consultants are responsible for providing tax input in accordance with regulations and liaising with the tax authorities. The difference in interests between consultants and clients causes ethical conflicts. PT Mitra Manajemen Internasional uses policies that support the ethical decision making of tax consultants. This research aims to find factors that influence the ethical decisions of tax consultants at PT Mitra Manajemen Internasional. It is hoped that this research can provide deeper insight and help develop better policies and programs to support ethics in the tax consultant profession through interviews and participant observation.

Reterritorialisation of the transformative power of self-care activities: Students’ wellness

Students including health sciences at universities that appear to subscribe to neoliberal logic are at risk for social injustices and inequalities, anxiety, depression, academic demands and unethical activities. There has been little discussion about students’ self-care and well-being in and beyond the neoliberal universities. This article explored the transformative power of self-care activities on the wellness and learning of health sciences students at a university in the Western Cape, South Africa. A qualitative exploratory-descriptive research approach was conducted with 10 health sciences students purposively recruited from a South African university. Data were collected through semi-structured interviews audio-recorded, transcribed verbatim and analysed thematically. Three themes identified from the analysis were: students’ understanding of self-care, engagement in self-care activities and the transformative power of self-care activities. The key barriers to engagement in self-care activities were academic demands and unsafe environments; however, the students had to make time and effort.Contribution: This article makes several noteworthy contributions to how self-care horizontal and complicated conversations can be infused into health sciences education and work-integrated learning contexts to heal and transform the wounds of neoliberal logic at universities. Additionally, we propound the applicability of ubuntu currere (ubuntu curriculum) and wellness as liberating frameworks that can be used for reterritorialisation and reconceptualisation of self-care and well-being to cultivate health sciences students’ professional and personal development.

The effect of moral preferences on purchase intention toward unethical fashion companies’ products: the moderating role of collectivism and individualism

Purpose This study aims to fill the gap between academia and reality by empirically confirming the effect of moral preferences on consumer responses (purchase intention) to fashion companies’ unethical activities. This study also explores the moderating effect of collectivism and individualism on the paths from moral preferences to purchase intention. Design/methodology/approach Respondents read a stimulus passage describing unethical activities of imaginary fashion brand A and the economic benefits of purchasing/using the brand's products. Then, they were asked to answer questions about homo moralis, homo economicus, individualism, collectivism and purchase intention. Findings Homo moralis significantly and negatively influenced respondents’ purchase intention. Homo economicus significantly and positively affected purchase intention. Collectivism further increased the negative influence of homo moralis on purchase intention. In contrast, individualism increased the positive effect of homo economicus on purchase intention. Research limitations/implications The scope of future research should include various products and explore variables that help consumers perceive that the ethical issues of the industry are deeply related to themselves. Studies should also examine the intention not to purchase products from unethical companies as an outcome variable. The economic aspect that responds to incentives affects purchase intention more strongly than the moral aspect of consumers, which helps explain the behavior of consumers who think of themselves as ethical but purchase products from unethical companies. Originality/value This study can help fashion companies establish strategies such as corporate social responsibility that will lead to a positive effect on consumers’ purchase intention.

The impact of earnings opacity on corporate social responsibility: insights from Vietnamese listed firms

PurposeThis paper studies the association between earnings opacity and corporate social responsibility disclosures of firms listed on the Vietnamese Stock Exchange.Design/methodology/approachWe utilize a dataset comprising a sample of all listed Vietnamese firms for the period of 2014–2022. Data regarding corporate social responsibility information are gathered manually. Following Dechow et al. (1995), Kothari et al. (2005) and Bhattacharya et al. (2003), earnings opacity is measured by using three proxies, including abnormal accruals, earnings smoothing and loss avoidance. Our hypothesis was tested via ordinary least squares (OLS) regressions. To address endogeneity problems, we use the two-stage instrumental variable method (IV-2SLS) as well as the generalized method of moments (GMM) to ensure the robustness of our results.FindingsWe find that earnings opacity is positively related to corporate social responsibility disclosures. Cross-sectional analyses indicate that managers of firms disguise their opportunistic behaviour by disclosing more information about corporate social responsibility. The evidence also shows that firms experience long-run underperformance when having higher earnings opacity and greater sustainability disclosures. Our results remain robust even after correcting for endogeneity using the IV approach and the GMM method.Practical implicationsEvidence from this study can serve as a warning signal to the investment community, highlighting that some methods aimed at enhancing a firm’s corporate social responsibility disclosures might be used to obstruct other unethical activities. Moreover, the results of this study can help regulators gain a better comprehension of firms' reporting patterns concerning corporate social responsibility initiatives. It should not only reform the corporate social responsibility regulation but also impose stronger litigation for firms to enhance the quality of corporate social responsibility disclosures.Originality/valueWe are the first to present evidence regarding the relationship between earnings opacity and corporate social responsibility disclosure in Vietnam.

Consumer Boycott: The Effect of Religiosity and Consumer Attitudes

One way for customers to express their distaste or dissatisfaction with a business or nation due to unethical actions is through a boycott. Despite the significant increase in consumer boycotts, marketing has paid little attention to consumer boycott involvement. The value-attitude-behavior model serves two purposes: firstly, it evaluates the effect of religiosity on consumer attitudes that lead to boycott involvement, examining this relationship from both a traditional viewpoint and the perspective of Fiqh Muamalat. Secondly, it aims to investigate the role of consumer attitudes as a mediator between religiosity and boycott involvement. The sample consists of 330 Malaysian consumers. Data were acquired via an online survey and analysed using partial least squares structural equation modeling in SmartPLS version 3.2.9. According to the findings, both religiosity and consumer attitudes have a positive effect on boycott involvement, with consumer attitudes mediating the relationship between religiosity and boycott involvement. This study has contributed greatly to the theory and practice of boycotts from both conventional aspects and from an Islamic perspective. As a result, from a theoretical standpoint, this study contributes to the existing literature on boycott involvement and enhances understanding regarding how religiosity affects boycott involvement. As a result, religiosity has a positive impact on boycott involvement, aligning with Muamalat principles. Consumer attitudes act as mediators, emphasizing ethical and religious concerns over economic action. Furthermore, legislators and business owners should be attentive to consumers' religious beliefs to avoid unfairly boycotting user involvement.

Factors influencing the intention of financial managers to conduct whistleblowing action (A study on the Government of Kotamobagu City)

This study aims to analyze the factors influencing the intention of financial managers to engage in whistleblowing within the Kotamobagu City Government. Using an associative quantitative research method, data were collected via questionnaires. The population for this study comprises financial managers within the Kotamobagu City Government. Data analysis was conducted using partial least squares (PLS) to determine the influence of each variable on the intention on whistleblowing. The results indicate that whistleblower protection, ethical judgment, and organizational commitment have a positive and significant impact on the intention of financial managers to engage in whistleblowing. Conversely, ethical climate, locus of control, level of seriousness of wrongdoing, and status of wrongdoer do not show significant effects. The variables of gender, age, and tenure also do not significantly influence whistleblowing intentions. These findings suggest that adequate protection for whistleblowers, good ethical judgment, and strong organizational commitment can encourage financial managers to report illegal or unethical actions. This study is expected to contribute to the development of government policies and organizational practices that support a conducive environment for whistleblowing and provide protection for whistleblowers.

Emphasizing Ethical Values in Office Information and Management Professional Conduct in Organisation in Bayelsa State Nigeria

The primary goal of this research is to highlight the moral principles of office technology and professional management behavior in businesses. In order to collect data, this study used a descriptive survey research design, employing both in-person interviews and questionnaires. The study was directed by two research questions. The study population comprises 158 office technology managers who were randomly selected from five (5) firms located in Yenegoa, Bayelsa State, Nigeria. This is the sample size. Using the test-retest procedure, the questionnaire's reliability was established. A dependability coefficient of 0.78 was found after the data were examined using the Pearson Products Moment Correlation Coefficient (PPMCC). As a result, the outcome demonstrated that in order for the organization to grow and be sustainable, it is necessary to uphold certain business ethics or standards that encourage diligence, openness and transparency, faithfulness, sincerity, accountability, and the production of high-quality output.Therefore, among other recommendations, it was suggested that office technology managers have a well-organized ethical orientation; additionally, that business practitioners should receive standard corporate ethics awareness from the government in order to improve their ethical standards. Government regulations about the repercussions of unethical activity should also be established.

Ramifications of leaders' unethical pro‐organizational behavior on employees: Dual‐stage moderation of ethical mindset

SummaryAlthough leaders' unethical pro‐organizational behavior (UPB) have been identified as one of the key drivers of employees' unethical actions in organizations, our understanding of when and why leader UPB unfolds these adverse effects is still at an early stage. By integrating social cognitive theory with the literature on ethical mindset, the present research sheds light on the cognitive processes and boundary conditions that underpin the effects of leader UPB on followers. We argue that leader UPB may undermine followers' moral efficacy, which in turn translates into heightened follower UPB and general unethical behaviors (UBs). More importantly, we propose that ethical mindset moderates the two stages of the processes, such that followers' outcome‐based ethical mindset weakens the effects of leader UPB on follower moral efficacy but strengthens the link between follower moral efficacy and their UPB and UB. The results of two field studies and one experiment provide consistent support for the hypothesized model. Theoretical and practical implications as well as avenues for future research are discussed.

Irresponsible to others but responsible to me: Testing employees' responses to external corporate social irresponsibility and internal corporate social responsibility

AbstractDrawing upon deonance theory and expectancy violation theory, we investigate how employees react when their companies engage in corporate social irresponsibility (CSiR) that harms external stakeholders who are not employees themselves. Furthermore, we introduce the concept of perceived internal corporate social responsibility (CSR), which refers to employees' perceptions of how organizational actions and policies benefit them personally. We developed a conceptual model that illustrates the joint influence of external CSiR and internal CSR on employees' perceptual, relational, and behavioral outcomes. An online survey with 417 full‐time US employees revealed that employees tend to evaluate unethical corporate practices holistically, in the context of other factors, such as the company's moral character and internal CSR, rather than based on external immorality. Our study contributes to a deeper understanding of employee reactions to both CSR and CSiR, emphasizing the importance of organizations evaluating the broader ramifications of their unethical actions.

Organization philosophy: a study of organizational goodness in the age of human and artificial intelligence collaboration

AbstractThis study challenges the conventional boundaries of philosophy by asserting that organizations can function as legitimate subjects within philosophical discourse. Western philosophy, epitomized by Descartes, has long assumed that individual human beings are the fundamental units of thought and moral agency. However, in a significant oversight, this belief overlooks the idea that organizations can think independently, leading to both virtuous and malevolent results. Epistemology lacks a clear prioritization of morally sound knowledge over potentially harmful knowledge. The advent of artificial intelligence (AI) has also transformed the landscape of cognition from a primarily individual human endeavor into a joint undertaking where humans collaborate with AI entities in collective thinking and decision-making. Nevertheless, AI lacks the innate ability to discern between ethical and unethical actions. This symbiosis creates organizations as fundamental philosophical subjects, marking a significant shift in philosophical emphasis where the organization takes the center stage. Accordingly, within this emerging field, we advance four propositions as the core subjects of organization philosophy: organizations can think, organizations can create knowledge, AI can be part of an organization, and humans in the organization control moral discipline. These propositions guide the ethical coexistence of AI and human agents in organizations, emphasizing the importance of ethical deliberation in knowledge use. Moreover, the malicious use of profound knowledge hinders human progress, as illustrated in this study by an ethical examination of military institutions within organization philosophy.

Being moral motivates consumers to work harder and accept challenges

ABSTRACT Research on sequential choice has extensively demonstrated moral licensing across traits such as fairness, compassion, and honesty; however, the impact of moral licensing on industriousness remains unexplored. To establish the robustness of moral licensing, diverse moral traits must be considered. This article explores moral licensing versus consistency in sequential behaviour paradigms, specifically focusing on industriousness across three experiments. Employing a single-factor between-subjects design, the first two experiments reveal that individuals engaged in moral activities are subsequently more likely than those who are not involved in moral activities to accept difficult tasks. The third experiment extends these findings, showing that those involved in moral activities are more inclined than those who are not involved in moral activities to choose products requiring effort. Moreover, it confirms the mediating role of positive moral identity in explaining the connection between past moral actions and subsequent industrious behaviours. In contrast to prior research, which emphasised the potential of moral behaviours leading to subsequent unethical actions, this study contributes to the moral licensing literature by demonstrating the positive influence of past moral actions on subsequent industrious behaviour.

The Role of Internal Control Systems and Good Corporate Governance in Fraud Prevention Efforts: A Literature Review

The act of fraud is an unethical act, it has a negative impact not only on individuals, organization and environment. This study analyses the role of internal control systems and good corporate governance in fraud prevention efforts. There are three main factors called the fraud triangle that motivate someone to commit fraud. Internal audit functions to assist management in detecting and preventing fraud that occurs in an organization in implementing good corporate governance. This is due to the absence of a good corporate governance mechanism. The role of internal auditors in detection and prevention efforts has a fairly strong role. And the role of internal auditors also has a very important role in good corporate governance. Literature studies from previous research and other related sources such as books, articles, and news are the methods used in this research. The method used in this research is literature review. The research conducted shows the results that a planned and structured internal control system can detect fraud. In addition, good corporate governance that is implemented by instilling good values will form a healthy company and avoid fraud. The internal control system has an important role in fraud prevention because with a system that is measurable and in accordance with the needs of the company, it will be easy to detect and prevent fraud. Easily detect and prevent fraud. GCG implementation can prevent fraud by implementing the GCG principles. An evaluation of the internal control system and GCG that is implemented needs to be done to increase the reliability of the system. This research is limited to the concepts of internal control system, good corporate governance, fraud, and articles on this topic.

The Effect of Understanding Taxation, Justice, Discrimination, Tax Rates, Taxation Systems, Tax Sanctions on Student Perceptions of Tax Evasion

This study aims to analyze the effect of understanding taxation, justice, discrimination, tax rates, taxation systems, tax sanctions on student perceptions of tax evasion. This research method is quantitative. The data collection technique used by researchers in this study was a questionnaire method. The population in this study were students majoring in Accounting at Universitas Muhammadiyah Surakarta. The sampling technique in this study was to use purposive sampling method. The data source used by this researcher is primary data. Data analysis techniques through statistical analysis. SPSS. The results of this study are that tax understanding has no effect on student perceptions of tax evasion, high or low understanding of taxation will not affect tax evasion. Justice has no effect on student perceptions of tax evasion, high or low justice will not affect tax evasion. Discrimination affects students' perceptions of tax evasion, the higher the discrimination by the government, the more ethical tax evasion is considered. Conversely, the lower the discrimination, the tax evasion is considered an unethical thing to do. Tax rates have no effect on student perceptions of tax evasion, high or low tax rates will not affect tax evasion. The tax system affects students' perceptions of tax evasion, the better the tax system, the tax evasion is considered an unethical act. Conversely, the lower the tax system, the more ethical tax evasion is considered. Tax sanctions have no effect on student perceptions of tax evasion, high or low tax sanctions will not affect tax evasion.

Can money buy happiness? Bribery practices and ethical awareness in emerging markets

PurposeThis study aims to examine the relationships among senior managers’ reports of bribery practices, ethical awareness and firm productivity in Thailand. Bribery pervasiveness is examined as moderating the relationship between bribery practices and ethical awareness. Ethical awareness is examined as a mediating effect of bribery practices and managerial perceptions of firm productivity.Design/methodology/approachThis study uses a mixed-method approach consisting of interviews with more than 20 senior managers and surveys collected from more than 200 senior managers in Thailand’s manufacturing and construction industries. Hierarchical regression is used to test the hypotheses.FindingsSenior managers report that their firms are more likely to flout ethical principles when they perceive that their industries feature widespread bribery practices. However, the tests fail to support the hypothesis that the flouting of ethical principles leads to less productivity.Originality/valueThis study contributes to transaction cost economics theory by extending the concept of illegal transaction cost minimization to managerial perceptions of firm productivity. This study also integrates research on bribery rationalization by considering how managerial rationalization and justification of bribery practices impact managerial perceptions of firm productivity and ethical awareness. This research provides managers with an understanding of how attitudes toward ethical conduct and unethical actions impact perceptions of firm productivity.

IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING ON FINANCIAL REPORTING QUALITY

This research aimed to test whether the implementation of governance in banking in Indonesia influenced the possibility of unethical creative accounting which had an impact on the quality of banking financial reporting. The sample used in this research were accountants who worked at banks in the DKI Jakarta and Bandung areas, totaling 315 respondents. The data analysis technique used was the Structural Equation Model. The research results showed that the implementation of good governance influences the occurrence of unethical creative accounting and the quality of financial reports. The implementation of good governance also influenced the occurrence of creative accounting which had an impact on the quality of financial reports. This showed the importance of implementing good corporate governance in limiting the occurrence of creative accounting which led to unethical actions, to provide reliable quality financial reports for its users. This research contributed to empirical testing of decision-usefulness theory which states the need for rules that must be fulfilled in presenting accounting information reports so that they could be useful in making decisions for users.

Improving the Competence of MSME Customers through Mentoring: Holding BRI and PT Permadani Nasional Mandiri

Fraudulence is an unethical act that can occur within both commercial and noncommercial contexts. This type of behavior involves intentional deception and can have serious negative consequences for individuals and organizations alike. This study aims to identify a fraud triangle to mitigate fraud risks in the public sector. The objects in this study are pressure, opportunity, rationalization, and fraud risk. The subject area is the public sector. The population is the villages in the Tasikmalaya Region. The method of sampling involves the use of probability sampling with a cluster sampling approach. The villages included in this study are located in the Cibalong sub-district: Cisempur, Setiawaras, Eureunpalay, Cibalong, Singajaya, and Parung— research methodology using a quantitative and survey approach. The data analysis used multiple regression analysis. The findings of this research are that pressure and opportunity have no significant effect but rationalization has a significant positive effect on risk fraud. The sustainability of the village can be ensured by promoting ethical behavior among village officials and enforcing punishment for fraud. Therefore, the central government must take action on this matter

Perception towards Academic Dishonesty among the students of Higher Learning in West Bengal

Academic dishonesty encompasses all unethical behaviours that students, researchers engage in or adopt dishonesty in the education sector, as well as any teacher who is linked with any unethical activity in the education field. Academic dishonesty is a common problem in higher learning. Cizek (2003) discusses the moral consequences of cheating, including the "habit-forming" nature of cheating and cheating's devaluation of hard work, integrity, and fairness. Instructors cannot accurately assess student performance or evaluate students' mastery of the knowledge, abilities, and applications required in their area when students cheat or plagiarize in academic activities. As a result, institutions may award credentials to people who do not truly earn them, which can have major practical consequences in the workplace. Academic dishonesty can diminish the value of a degree from a particular institution and harm the integrity culture that colleges and universities work to establish. Ultimately academic dishonesty affects the university’s learning environment as well as the higher education system. Thus, there has been a lot of focus on how to stop academic dishonesty. It is important to understand how students think about academic dishonesty and how they are aware of it. Therefore, the present study has been taken regarding the perception towards academic dishonesty among the students of higher learning in West Bengal. In this study, the main objective is to know the Perception towards Academic Dishonesty among the students of higher learning in West Bengal. And to find out the difference in Perception towards Academic Dishonesty among the students of higher learning with respect to their gender and locality (Urban & Rural). A descriptive survey method has been used for the study. The study was conducted on a total participant of 78 students of higher learning (PG & M.Ed.). The results obtained are: - There is no significant difference in perception towards Academic Dishonesty between male and female higher learning students, there is no significant difference in perception towards Academic Dishonesty between rural and urban higher learning students, there is no significant difference in perception towards Academic Dishonesty between Rural male and Rural female higher learning students. And the overall perception towards academic dishonesty among higher learning students is good. Almost every higher learning students feel that academic dishonesty affects the learning environment of the university, maximum higher learning students think that students go home before all the classes are over for a given day, most of the higher learning students feel that academic honesty is very important to develop a proper personality of a student and almost every higher learning students feel that students need to be aware of academic dishonesty.