Ethical lapses in major corporations continue to draw public attention to the specter of corporate misconduct. This paper presents a pedagogical approach that is designed to enhance student understanding and appreciation of the challenges that business leaders face when confronted with the...

This study aims to examine the effect of economic factors and psychological factors on dilemmas in tax reporting. This study considers psychological factors caused by the inconsistency of the traditional tax compliance model. The economic factors tested are fines and tax audits while the...

This paper investigates the relative effect of re-enforced tax ethics education (RTEE), religious commitment and professional experience on ethical decision-making (EDM). Survey data from 356 tax accountants were analysed using the partial least square structural equation modelling technique....

As a country with the biggest Muslim population in the world, Indonesia is a fascinating avenue to conduct studies about Muslim behavior, including in the workplace context. The present study focuses on exploring religiosity's effect on Islamic work ethic (IWE). Using the 5th and the 7th waves...

This study examines the relationships between the components of ethical decision-making and the factors that contribute to the ethical decision-making of professional accountants. Survey data from 309 professional accountants was analyzed using partial least squares structural equation modeling....

The purpose of this study is to examine the relationship between ethical awareness, ethical judgment, and whistleblowing intention using, as a framework, the integrated ethical decision-making model (I-EDM model). Additionally, this study integrates one of the variables within the theory of...

We focus on firms' risk-taking for customers and investigate how this type of risk-taking is influenced by "performance relative to aspiration" (PRA). Specifically, we examine the PRA and project-financing (PF) loan activities of all 79 savings banks in South Korea from 2013 to 2021. Contrary to...

This study aims to examine and analyze the role of ethics in entrepreneurial leadership, and its influence on organizational trust and organizational sustainability. This study also analyzes the role of organizational trust in mediating the relationship of ethical entrepreneurial leadership to...

This paper examines whether an intensification of corporate social responsibility activities adds or destroys firms' value in Nigeria. Fixed effect regression analytic tool was used to analyze the data from a sample of 56 listed firms on Nigerian Stock Exchange (NSE) between 2009 and 2018. We...

This study aims to examine the role of ethical behavior and entrepreneurial leadership in improving organizational performance. This research was conducted at the management of the Lembaga Perkreditan Desa (LPD) in Bali. Based on 2016 data, the number of LPDs in Bali was 1433 units, but 177...