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The economics of ethics: A new perspective on agency theory

Citations

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Cited by:

  1. Wolfgang Breuer & Jannis Bischof & Christian Hofmann & Jochen Hundsdoerfer & Hans-Ulrich Küpper & Marko Sarstedt & Philipp Schreck & Tim Weitzel & Peter Witt, 2023. "Recent developments in Business Economics," Journal of Business Economics, Springer, vol. 93(6), pages 989-1013, August.
  2. Martha Starr, 2012. "Contributions of Economists to the Housing-Price Bubble," Journal of Economic Issues, Taylor & Francis Journals, vol. 46(1), pages 143-172.
  3. Brown, Jason L. & Fisher, Joseph G. & Sooy, Matthew & Sprinkle, Geoffrey B., 2014. "The effect of rankings on honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 237-246.
  4. Roxas, Maria L. & Stoneback, Jane Y., 1997. "An investigation of the ethical decision-making process across varying cultures," The International Journal of Accounting, Elsevier, vol. 32(4), pages 503-535.
  5. Maria Fotaki & Spyros Lioukas & Irini Voudouris, 2020. "Ethos is Destiny: Organizational Values and Compliance in Corporate Governance," Journal of Business Ethics, Springer, vol. 166(1), pages 19-37, September.
  6. Jean Raar, 2006. "Beyond Ethics: A Community Platform to Secure Moral Integrity," Australian Accounting Review, CPA Australia, vol. 16(38), pages 41-50, March.
  7. Joanne Jones & Gary Spraakman, 2011. "A Case of Academic Misconduct: Does Self‐Interest Rule?," Accounting Perspectives, John Wiley & Sons, vol. 10(1), pages 1-22, March.
  8. Vranceanu, Radu, 2005. "The Ethical Dimension of Economic Choices," ESSEC Working Papers DR 05001, ESSEC Research Center, ESSEC Business School.
  9. Danilo Boffa & Antonio Prencipe & Luciano D’Amico & Christian Corsi, 2023. "Gender Inclusiveness and Female Representation on the Board of Directors of the Benefit Company Model: Evidence from Italy," Sustainability, MDPI, vol. 15(7), pages 1-20, March.
  10. Booth, Peter & Schulz, Axel K. -D., 2004. "The impact of an ethical environment on managers' project evaluation judgments under agency problem conditions," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 473-488.
  11. Christian Prat Dit Hauret, 2006. "Ethique et décisions d'audit : une analyse à travers le cadre conceptuel de Forsyth," Post-Print halshs-00548124, HAL.
  12. Daniel Arce M. & L. Gunn, 2005. "Working Well with Others: The Evolution of Teamwork and Ethics," Public Choice, Springer, vol. 123(1), pages 115-131, April.
  13. Tebogo Magang & Koketso Kube, 2018. "Compliance with Best Practice Governance Principles by State Owned Enterprises in Botswana," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(2), pages 149-149, January.
  14. Abdullah Alsaadi, 2021. "Can Inclusion in Religious Index Membership Mitigate Earnings Management?," Journal of Business Ethics, Springer, vol. 169(2), pages 333-354, March.
  15. Michael S. Aßländer & Julia Roloff & Dilek Zamantili Nayır, 2016. "Suppliers as Stewards? Managing Social Standards in First- and Second-Tier Suppliers," Journal of Business Ethics, Springer, vol. 139(4), pages 661-683, December.
  16. Jeanette Ng & Gregory White & Alina Lee & Andreas Moneta, 2009. "Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants’ Propensity to Manage Earnings," Journal of Business Ethics, Springer, vol. 84(3), pages 367-387, February.
  17. Frances Chua & Asheq Rahman, 2011. "Institutional Pressures and Ethical Reckoning by Business Corporations," Journal of Business Ethics, Springer, vol. 98(2), pages 307-329, January.
  18. Andrew C. Wicks & R. Edward Freeman, 1998. "Organization Studies and the New Pragmatism: Positivism, Anti-positivism, and the Search for Ethics," Organization Science, INFORMS, vol. 9(2), pages 123-140, April.
  19. Cristina Davino & Vincenzo Esposito Vinzi & Estefania Santacreu-Vasut & Radu Vranceanu, 2019. "An Attitude Model of Environmental Action: Evidence from Developing and Developed Countries," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 143(2), pages 811-838, June.
  20. Alex Nikitkov & Darlene Bay, 2008. "Online Auction Fraud: Ethical Perspective," Journal of Business Ethics, Springer, vol. 79(3), pages 235-244, May.
  21. Gary Chen & Bin Wang & Xiaohong Wang, 2021. "Corporate social responsibility and information flow," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 2759-2807, June.
  22. Church, Bryan K. & Hannan, R. Lynn & Kuang, Xi (Jason), 2012. "Shared interest and honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 155-167.
  23. Scapens, Robert W., 1992. "The role of case study methods in management accounting research: A personal reflection and reply," The British Accounting Review, Elsevier, vol. 24(4), pages 369-383.
  24. Tsui, Judy S. L. & Gul, Ferdinand A., 1996. "Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 41-51, January.
  25. Carolyn Cordery, 2007. "NAFTs ‘Annus Horribilis’: Fraud and Corporate Governance," Australian Accounting Review, CPA Australia, vol. 17(42), pages 62-70, July.
  26. Ferraro, Fabrizio & Pfeffer, Jeffrey & Sutton, Robert I., 2003. "Economics language and assumptions: How theories can become self-fulfilling," IESE Research Papers D/530, IESE Business School.
  27. W. Robert Knechel & Natalia Mintchik, 2022. "Do Personal Beliefs and Values Affect an Individual’s “Fraud Tolerance”? Evidence from the World Values Survey," Journal of Business Ethics, Springer, vol. 177(2), pages 463-489, May.
  28. C. Chang & Sin-Hui Yen, 2007. "The Effects of Moral Development and Adverse Selection Conditions on Managers’ Project Continuance Decisions: A Study in the Pacific-Rim Region," Journal of Business Ethics, Springer, vol. 76(3), pages 347-360, December.
  29. Onjewu, Adah-Kole Emmanuel & Walton, Nigel & Koliousis, Ioannis, 2023. "Blockchain agency theory," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
  30. Timothy McCoy & Dale Flesher, 1998. "A case of an early 1900s principal-agent relationship in the Mississippi lumber industry," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 13-31.
  31. Cheng-Li Huang & Bao-Guang Chang, 2010. "The Effects of Managers’ Moral Philosophy on Project Decision Under Agency Problem Conditions," Journal of Business Ethics, Springer, vol. 94(4), pages 595-611, July.
  32. Servranckx, Tom & Vanhoucke, Mario & Aouam, Tarik, 2021. "Practical application of reference class forecasting for cost and time estimations: Identifying the properties of similarity," European Journal of Operational Research, Elsevier, vol. 295(3), pages 1161-1179.
  33. vranceanu, radu, 2007. "The moral layer of contemporary economics: A virtue-ethics perspective," ESSEC Working Papers DR 07006, ESSEC Research Center, ESSEC Business School.
  34. Nonna Martinov-Bennie & Gary Pflugrath, 2009. "The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments," Journal of Business Ethics, Springer, vol. 87(2), pages 237-253, June.
  35. Hannah S. Lee & David A. Griffith, 2012. "Comparative insights into the governance problems of agency theory: the influence of institutional environment on the basic human tenets," AMS Review, Springer;Academy of Marketing Science, vol. 2(1), pages 19-33, March.
  36. John Tippet & Philomena Leung, 2001. "Defining Ethical Investment and its Demography in Australia," Australian Accounting Review, CPA Australia, vol. 11(25), pages 44-55, November.
  37. Besancenot, Damien & Vranceanu, Radu, 2004. "The Information Limit to Honest Managerial Behavior," ESSEC Working Papers DR 04008, ESSEC Research Center, ESSEC Business School.
  38. Abdullah Alsaadi & M. Shahid Ebrahim & Aziz Jaafar, 2017. "Corporate Social Responsibility, Shariah-Compliance, and Earnings Quality," Journal of Financial Services Research, Springer;Western Finance Association, vol. 51(2), pages 169-194, April.
  39. Chee W. Chow & Mark K. Hirst & Michael D. Shields, 1994. "Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two†Subordinate Context," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 699-720, March.
  40. Daniel G. Arce, 2007. "Is Agency Theory Self‐Activating?," Economic Inquiry, Western Economic Association International, vol. 45(4), pages 708-720, October.
  41. Jeffrey R. Cohen & Lori Holder†Webb & David J. Sharp & Laurie W. Pant, 2007. "The Effects of Perceived Fairness on Opportunistic Behavior," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1119-1138, December.
  42. Matthew Haigh, 2006. "Managed investments, managed disclosures: financial services reform in practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(2), pages 186-204, February.
  43. Daniel G. Arce, 2011. "Putting Agency and Integrity to the Test," Southern Economic Journal, John Wiley & Sons, vol. 77(4), pages 843-855, April.
  44. Ferraro, Fabrizio & Pfeffer, Jeffrey & Sutton, Robert I., 2003. "Economics Language and Assumptions: How Theories Can Become Self-Fulfilling," Research Papers 1849, Stanford University, Graduate School of Business.
  45. Boeddeling, Jann, 2011. "Corporate Social Responsibility: Fundamentalstellung für Kapitalismus und Wirtschaftssoziologie," Wittener Diskussionspapiere zu alten und neuen Fragen der Wirtschaftswissenschaft 17/2011, Witten/Herdecke University, Faculty of Management and Economics.
  46. Céline Baud & Marion Brivot & Darlene Himick, 2021. "Accounting Ethics and the Fragmentation of Value," Journal of Business Ethics, Springer, vol. 168(2), pages 373-387, January.
  47. Arce, Daniel G., 2010. "Corporate virtue: Treatment of whistle blowers and the punishment of violators," European Journal of Political Economy, Elsevier, vol. 26(3), pages 363-371, September.
  48. Steininger, Bertram & Groth, Martin & Weber, Birgitte, 2020. "Cost overruns and delays in infrastructure projects: the case of Stuttgart 21," Working Paper Series 20/11, Royal Institute of Technology, Department of Real Estate and Construction Management & Banking and Finance.
  49. Stevens, Douglas E. & Thevaranjan, Alex, 2010. "A moral solution to the moral hazard problem," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 125-139, January.
  50. Colleen M. Boland & Corinna Ewelt-Knauer & Julia Schneider, 2022. "The gift that keeps on giving: corporate giving and excessive risk-taking," Journal of Business Economics, Springer, vol. 92(3), pages 355-396, April.
  51. Davino, Cristina & Esposito Vinzi, Vincenzo & Santacreu-Vasut, Estefania & Vrancanu, Radu, 2017. "An attitude model of environmental action : evidence from developing and developed countries," ESSEC Working Papers WP1703, ESSEC Research Center, ESSEC Business School.
  52. Panagiota Papadimitri & Fotios Pasiouras & Menelaos Tasiou, 2021. "Do National Differences in Social Capital and Corporate Ethical Behaviour Perceptions Influence the Use of Collateral? Cross-Country Evidence," Journal of Business Ethics, Springer, vol. 172(4), pages 765-784, September.
  53. Lori Holder-Webb & Jaffrey Cohen, 2007. "The Association between Disclosure, Distress, and Failure," Journal of Business Ethics, Springer, vol. 75(3), pages 301-314, October.
  54. Steven Kaplan & James McElroy & Susan Ravenscroft & Charles Shrader, 2007. "Moral Judgment and Causal Attributions: Consequences of Engaging in Earnings Management," Journal of Business Ethics, Springer, vol. 74(2), pages 149-164, August.
  55. Anastasios Karamanos, 2002. "Market Networks and the Value in Knowledge Exchanges: Evidence from Biotechnology Strategic Alliances," Working Papers wp240, Centre for Business Research, University of Cambridge.
  56. Rutledge, Robert W. & Karim, Khondkar E., 1999. "The influence of self-interest and ethical considerations on managers' evaluation judgments," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 173-184, April.
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