Ethics

The Effect of Top Management Trustworthiness on Turnover Intentions via Negative Emotions: The Moderating Role of Gender Abstract Based on a field study (N = 303), this paper explores the differential role that perceived top management trustworthiness has on female and male employees' negative emotions and turnover intentions in organizations. A theoretical model is established that explicates a negative indirect effect of perceived top management trustworthiness on employee turnover intentions through employee negative emotions. The results reveal that there is a negative relationship between perceived top management trustworthiness and employee negative emotions and resulting turnover intentions and that this effect is stronger for female employees than for male employees. These results demonstrate the pivotal role played by top management trustworthiness, provide an explanation for the turnover gender gap, and highlight the subjectivity in reactions to trustworthiness perceptions. The implications for organizations are discussed in line with the need for top management to positively influence employees and particularly women, to retain them in their workforce.

The Political Embeddedness of Entrepreneurship in Extreme Contexts: The Case of the West Bank Abstract This article underscores the need for entrepreneurship research in extreme contexts to conceptualize the idiosyncrasies of the geopolitical dynamics under which entrepreneurs operate, and to consider the ethical implications emanating thereof. Undertaking such a task will illuminate the contextual challenges that local entrepreneurs must routinely placate, or otherwise navigate, to survive. Drawing on rich qualitative data from the Occupied Palestinian Territory of the West Bank, this paper demonstrates one avenue by which to capture the nuances of an extreme context in relation to its effects on the entrepreneurial process. Specifically, it shows how data collected at myriad institutional sites—from actors that are not only directly, but also tangentially, connected to entrepreneurship in the local market—can effectively unveil the vicissitudes of the extreme context. This article further contends that a comprehensive and a holistic understanding of the extreme context will move toward revealing the nature of political embeddedness of entrepreneurs in their institutionally unstable environment—a concern that is especially conspicuous in geopolitical areas that would qualify as being extreme.

The Imaginary Intrasexual Competition: Advertisements Featuring Provocative Female Models Trigger Women to Engage in Indirect Aggression Abstract Recent research suggests that women react to idealized female models in advertising as they would react to real-life sexual rivals. Across four studies, we investigate the negative consequences of this imaginary competition on consumers' mate-guarding jealousy, indirect aggression, and drive for thinness. A meta-analysis of studies 1–3 shows that women exposed to an idealized model report more mate-guarding jealousy and show increased indirect aggression (i.e., derogation and social exclusion), but do not report a higher desire for thinness. Study 4 replicates these findings and reveals that the main driver of aggression is the sexually provocative attitude of the model (a signal of a flirting behavior and of sexual availability), rather than her thin body size. The ethical implications of these findings for advertising are discussed in light of recent concerns about female bullying, online, and in the workplace.

Categorization of Whistleblowers Using the Whistleblowing Triangle Abstract In view of recent studies that identified certain interest groups as potential whistleblowers, we propose an integrative conceptual framework to examine whistleblower behavior by whistleblower type. The framework, dubbed the whistleblowing triangle, is modeled on the fraud triangle and is comprised of three factors that condition the act of whistleblowing: pressure, opportunity, and rationalization. For a rich examination, we use a qualitative research framework to analyze 11 whistleblowing cases of corporate financial statement fraud in Canada that were publicly denounced between 1995 and 2012. Our analysis indicates that whistleblowers are not only insiders (employees, managers, and shareholders involved in management) but also outsiders [financial analysts (short sellers), auditing firms, journalists, politicians, customers, and investors]. It also suggests that a dynamic relation may exist between whistleblowers. In addition, our findings show that most whistleblowers opt for external channels when they fail to receive an adequate response from management, seek media exposure, are interested in financial benefits resulting from the act of whistleblowing (short sellers), or are interested in protecting their investment. Lastly, we propose categorizing whistleblowers into four conceptual types: protective, skeptical, role-prescribed, and self-interested.

When and for Whom Ethical Leadership is More Effective in Eliciting Work Meaningfulness and Positive Attitudes: The Moderating Roles of Core Self-Evaluation and Perceived Organizational Support Abstract Despite urgent calls for more research on the integration of business ethics and the meaning of work, to date, there have been few corresponding efforts, and we know surprisingly little about this relationship. In this study, we address this issue by examining when and for whom ethical leadership is more (or less) effective in promoting a sense of work meaningfulness among employees, and their subsequent work attitudes. Drawing on the contingency theories of leadership and work meaningfulness literature, we speculate that both employees' core self-evaluation (CSE; as a dispositional characteristic) and perceived organizational support (POS; as a situational characteristic) moderate the relationship, but in different ways, and these associations carry over to employees' subsequent work attitudes in terms of job satisfaction, organizational commitment and turnover intention. We test our hypotheses with two-wave survey data collected from 377 employees. Results indicate that ethical leadership is effective in eliciting work meaningfulness and attitudes for employees higher in CSE or when POS is lower, and ineffective for those lower in CSE or when POS is higher. A supplementary analysis reveals a three-way interaction between ethical leadership, CSE and POS in predicting a sense of work meaningfulness and subsequent work attitudes. Our research cautions that ethical leadership is not a universally positive practice; it can be ineffective or even have a negative impact under some circumstances.

Impact of Enforcement on Healthcare Billing Fraud: Evidence from the USA Abstract Each state's Medicaid Fraud Control Unit (MFCU) prosecutes billing fraud cases against individual healthcare providers who fraudulently bill Medicaid for services provided. Once an individual is convicted of billing fraud, the Office of Inspector General for the Department of Health and Human Services may exclude the individual from billing any federal government healthcare program, including Medicaid. Excluded individuals are added to a public list of exclusions, which restricts their ability to practice professionally. Prompted by criminology research into the impact of policing resources, we test whether these government enforcement initiatives against fraud serve as a deterrent to would-be fraudulent billers. We document that key enforcement proxies, the staffing level and budget of an MFCU, are positively associated with the yearly number of exclusions added at the state level. Our results are consistent with the exclusion list not being a deterrent but provide support for MFCUs' fraud detection efforts. This paper provides industry-specific fraud insights for auditors and other individuals involved in public policy, specifically Medicaid, and introduces a novel dataset to the accounting fraud research literature.

The Risk of Fraud in Family Firms: Assessments of External Auditors Abstract There is a dearth of business ethics research on family firms, despite the importance of such firms to the US economy (Vazquez in J Bus Ethics, 2016. doi:10.1007/s10551-016-3171-1). We answer Vazquez's (2016) call to examine the intersection of family-firm research and business ethics, by investigating whether external auditors assess higher risk of fraud in family firms. We test the contradictory predictions of two dominant theoretical perspectives in family-firm research—entrenchment theory and alignment theory. We conduct an experiment with highly experienced external audit professionals, who assess the risk of fraud and make client acceptance decisions for family firms versus non-family firms with different strength of corporate governance: strong versus weak audit committees (ACs). We find that auditors assess the risk of fraud as higher for family firms than for non-family firms, consistent with the predictions of entrenchment theory. Auditors are also less likely to make client acceptance recommendations for family firms. The strength of the AC moderates the family-firm effect, whereby auditors assess family firms with weak ACs to have the highest fraud risk and to be the least desirable audit clients. Our findings suggest that auditors perceive more severe agency conflicts to be present in family firms than in non-family firms, consistent with entrenchment theory, according to which family members may behave opportunistically to extract rents and potentially expropriate the firm's resources at the expense of minority shareholders.

The Moral Entrepreneur: A New Component of Ethical Leadership Abstract Ethical leadership has become a popular subject of empirical research in recent years. Most studies follow Brown et al.'s (Organ Behav Hum Decis Process, 97:117–134, 2005) definition of ethical leadership, which consists of two components: the moral person and the moral manager. In this paper, I argue for a third relevant component: i.e., the moral entrepreneur who creates a new ethical norm. Viewing moral entrepreneurship as a new component of ethical leadership opens up avenues for studying various antecedents and outcomes of ethical leadership that have not been acknowledged so far, or at least, not adequately.

The Leader as Chief Truth Officer: The Ethical Responsibility of "Managing the Truth" in Organizations Abstract Our aim is to analyze the position of the leader in relation to the ethical dimension of truth-telling within the organization under his/her control. Based on Michel Foucault's study of truth-telling, we demonstrate that the role of the leader toward the corporation and the imperative of organizational performance place the leader in an ambiguous position: he/she is obliged to take the lead in "telling the truth" internally and externally, but also to bear the consequences of this "truth-telling" for the organization and for himself/herself. In this process of construction and implementing the truth, the leader is organizer and figurehead of the corporation's truth-telling practices: determining the frontiers between truth that can be said and that which should remain hidden, both inside and outside the corporation; establishing a dialogue based on truth (i.e., an authentic, sincere relationship with all partners); guaranteeing that the rules of truth-telling are respected; and offering a truth which is compatible with the firm's economic and ethical interest. Invested with the authority—the office—of managing truth within the corporation, the leader can be considered to be the "Chief Truth Officer." From this perspective, we demonstrate that this role requires specific skills, like courage and practical wisdom.

The Interpersonal Benefits of Leader Mindfulness: A Serial Mediation Model Linking Leader Mindfulness, Leader Procedural Justice Enactment, and Employee Exhaustion and Performance Abstract Although it is an increasingly popular assumption that leader mindfulness may positively affect leader behaviors and, in turn, employee outcomes, to date, little empirical evidence supports this view. Against this backdrop, the present research seeks to develop and test a serial mediation model of leader mindfulness. Specifically, we propose that leader mindfulness enhances employee performance and that this relationship is explained by increased leader procedural justice enactment and, subsequently, reduced employees' emotional exhaustion. We conducted three studies to test this model. Study 1 involved employees from a wide range of organizations in the USA (N = 275 employees). Study 2 used a sample of leaders and employees from China and measured our model variables at three different points in time (N = 182 employees and 54 leaders). Both studies provide consistent support for our hypotheses. Finally, Study 3 involved a laboratory experiment in which 62 senior executives were assigned to either a mindfulness induction or to a control condition. Again, results revealed a significant and positive link between leader mindfulness and leader procedural justice enactment. In sum, these findings expand our understanding of mindfulness to the domain of leadership, a key area of organizational research. Moreover, they complement prior studies by showing that mindfulness dynamics go beyond intrapersonal effects but also influence the attitudes and behaviors of others. We discuss our findings in light of their contributions to the mindfulness, ethics, and leadership literatures and point out implications for practice.

Alexandros Sfakianakis
Anapafseos 5 . Agios Nikolaos
Crete.Greece.72100
2841026182

6948891480

alsfakia@gmail.com