We study the optimal disclosure policy in a sender-receiver communication game where the receiver's morale, defined as his expected state of the world, affects his performance. The sender observes the state and chooses whether to disclose it to the receiver, who then decides whether to...

This literature review will summarize research into factors affecting views on tax evasion as well as give a brief overview of what tax evasion is. It addresses tax evasion, tax compliance as well as research on perceptions of tax ethics in different countries as well as the findings of previous...

Using an incentivized online classroom experiment, we assess the effectiveness of deontological vs. consequentialist moral reminders. Participants were told that they are the responsible public servant for acquiring a Covid-19 vaccine, providing them with the opportunity to generate some extra...

Using an incentivized online classroom experiment, we assess the effectiveness of deontological vs. consequentialist moral reminders. Participants were told that they are the responsible public servant for acquiring a Covid-19 vaccine, providing them with the opportunity to generate some extra...

Due to the progress of digitization and the associated use of artificial intelligence in the economic and especially the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective of this research to address the ethics of using...

This paper develops a theory of optimal ethical standards, capital requirements and talent allocation in banking wherein two types of banks, one being protected by regulatory safety nets ("depositories") and the other not so protected ("shadow banks"), innovate financial products and compete for...

The role of ethics in finance is an issue that has begun to take on greater importance. Investors are showing great interest in financial instruments that display ethical criteria within their structure and operation. Financial instruments incorporating can shun short-term trends in an effort to...

Company law in the US and UK fails to acknowledge that authorities' propensity to rescue giant banks from the consequences of insolvency creates an implicit contract that assigns taxpayers a coerced and badly structured equity stake in too-big-to-fail institutions. The entrenched managerial norm...