People not only seek to avoid losses or secure gains; they also attempt to create opportunities for obtaining positive outcomes. When distributing money between gambles with equal probabilities, people often invest in turning negative gambles into positive ones, even at a cost of reduced...

Purpose -The purpose of this paper is to develop a theory of intertemporal stewardship that incorporates stewardship, based on a foundation of spirituality, into financial decision-making models. Design/methodology/approach -Argues that stewardship, which shares some common ground with...

This study explores the direct and interactive effects of individual differences in interpersonal trust and negotiation style on ethical decision-making processes across commonly faced negotiation situations. Individual differences influence basic ideas about legitimate negotiating behaviors,...

The purpose of this paper is to assess the role of auditors in the financial crisis and the level of responsibility, if any, that should be placed on audit firms. The paper will analyse the ethical implications of the decisions made by auditors when issuing their audit opinions for their...

We explore the impact of construal level on decisions involving conflicts between multiple ethical principles. Whereas abstract mindsets are associated with a focus on ethical issues and superordinate concerns, concrete mindsets are associated with financial self-interest. With abstract...