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Recent high-profile ethical scandals in start-up organizations have made people wonder whether entrepreneurship may cultivate a work environment with less emphasis on ethics. This study examined a psychological process about how an organization’s entrepreneurial orientation (EO) can affect its treatment of probationary employees, a vulnerable yet understudied group of workers.

The authors recruited 241 participants through Amazon Mechanical Turk. They answered an online survey about their experiences as probationary employees.

This study found that job feedback and meaning moderated the relationship between EO and ethical climate, such that this relationship was statistically significant and positive only among participants who reported high levels of feedback and job meaning. Ethical climate, in turn, was found to be related to a reduction in workplace incivility experienced by probationary employees. The indirect effect of EO on incivility via ethical climate was contingent on job feedback and meaning.

This study extends the discussion on the entrepreneurial context, adds to EO literature with findings on its indirect effect on nonfinancial performance and reinforces institutional theory through job characteristics’ moderating roles. However, a methodological limitation is conducting a cross-sectional single-source survey due to limited access to firms and probationary employees, considering the hidden population involved.

This study found no evidence of probationary employee exploitation in high EO organizations. Job seekers should embrace probationary work at start-ups. Entrepreneurial leaders should balance being proactive, innovative and caring toward employees.

It is debatable whether entrepreneurship leads to unethical organizational conduct. By studying a vulnerable group of employees, the authors discovered that EO, when paired with favorable job design factors, can create a more ethical workplace where temporary talents are treated with dignity and respect.

Based on the theory of reasoned action, this study aims to illustrate how employees’ safety behavior can be enhanced in the workplace by specifically examining how anticipated regret leads to workplace safety behavior and the contextual factor of organizational ethical climate.

The authors adopted a quantitative approach and designed their survey from validated scales in prior studies. Data were obtained from two different sources, including 149 employees and 31 immediate supervisors. Hierarchical linear modeling techniques were applied to test the hypotheses.

The results showed that anticipated regret was significantly related to safety compliance and safety participation; egoistic ethical climate was negatively correlated with safety compliance and safety participation, while benevolent ethical climate was only positively correlated with safety participation. For cross-level moderating effects, both benevolent and principle ethical climate moderate the relationship between anticipated regret and safety participation, whereas all three ethical climates did not moderate the relationship between anticipated regret and safety compliance.

It contributes to current literature by identifying critical determinants of employees’ safety behavior, which would enable practitioners to manage safety in the workplace and foster a safe working environment. Specifically, fostering benevolent ethical climate can better promote employees’ perceptions of the importance of discretionary safety behavior.

This study suggests that organizational practitioners could use the salience of anticipated regret to promote the safety behavioral intentions of employees in the workplace. Further, the authors examined a multilevel framework, which elaborates individual- and organizational-level antecedents of employee safety behavior as well as the impact of cross-level interactions on employee safety behavior.

To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field.

This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021.

The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research.

The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks.

All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.

This paper aims to analyze the relationships between human resource supply chain management (HRSCM), corporate culture (CC) and the code of business ethics (CBE) in the MENA region.

In this study, the author adopted a quantitative approach through an online Google Form survey for the data-gathering process. All questionnaires were distributed to the manufacturing and service firms that are listed in the Chambers of the Industries of Jordan, Saudi Arabia, Morocco and Egypt in the MENA region using a simple random sampling method. About 567 usable and valid responses were retrieved out of 2,077 for analysis, representing a 27.3% response rate. The sample unit for analysis included all middle- and senior-level managers and employees within manufacturing and service firms. The conceptual model was tested using a hypothesis-testing deductive approach. The findings are based on covariance-based analysis and structural equation modeling (SEM) using PLS-SEM software. The author performed convergent validity and discriminant validity tests, and bootstrapping was also applied.

The empirical results display a significant and positive association between HRSCM and the CBE. The CC and the CBE tend to be positively and significantly related. Therefore, HRSCM can play a key role in boosting and applying the CBE in firms. For achieving the firm purposes, more attention to the HR personnel should be paid to implement the CBE. The high importance of the CBE becomes necessary for both the department and the firm.

Such results can provide insightful information for HR personnel, managers and leaders to encourage them to develop and maintain an effective corporate code of conduct within their organizations.

This paper tries to explore the linkages between HRSCM, CC and CBE in the Middle East region due to the lack of research available that analyzes the relationship between them. Not only that, but it also offers great implications for Middle Eastern businesses.

This study aims to examine the impact of ethical leadership style on the subjective well-being of health-care workers by examining the sequential mediating effects of perceived organizational support and perceived ethical-philanthropic corporate social responsibility (CSR).

Data were collected from frontline health-care workers (i.e. doctors and nurses). Further, to cope with the response burden during the acute wave of the coronavirus pandemic, this study used split-questionnaire design for data collection.

This study’s findings fully support the hypothesized framework of the study, illustrating that ethical leadership positively influenced the subjective well-being of health-care workers. Moreover, this study found that the ethical leadership and well-being relationship is sequentially mediated by perceived organizational support and perceived ethical-philanthropic CSR.

This study possesses practical implications for health-care institutions to encompass the agenda of developing ethically appropriate conduct in their administration and become genuinely concerned about health-care workers and society as well.

By highlighting the role of ethical leadership in participating in ethical and philanthropic CSR activities, this study possesses social implications for the well-being of health-care workers and society at large.

A positive and strong chain of perceptions about organizational support accorded to employees specifically and society at large emerges as an important sequential mediating mechanism that helps ethical leaders in hospital administration in building subjective well-being in their followers amid the COVID-19 pandemic.

This paper seeks to provide a multi-theoretical explanation of the living practice of a public entity found in Uganda, an African developing country, which successfully enhanced public accountability.

A qualitative narrative enquiry through storytelling was used to portray the practices of public accountability. The perceptions of various individuals were obtained using in-depth interviews, from which a coherent story structured under the themes of context, actions, results and lessons was obtained.

Findings show that public entities that put in place oversight mechanisms and management structures, involve stakeholders and create an ethical work climate enhance public accountability. The results further show that the integration of theories (agency, stewardship, stakeholder and ethical work climate) promotes public accountability.

In terms of limitations and areas for future research, the study has been conducted on a single city authority to explain public accountability. Perhaps there is a need to conduct similar studies with other city authorities or a combination of organizations. The study has used a qualitative methodology through narrative enquiry to explain public accountability. Future studies can use a quantitative methodology, more so to test the proposed conceptual model of public accountability. Despite the study limitations, the results of this study remain relevant.

This study uses the positive story of a public entity from a developing country that successfully practiced public accountability. Consequently, from a practical perspective, the findings of this study can be used as a benchmark for promoting effective public accountability practices, especially in developing countries across the globe, where public accountability has proven to be a challenge. Furthermore, governments in developing countries can also use the study findings to strengthen public accountability policies in their respective countries.

The study suggests that enhancement in public accountability practice requires an approach that brings together a multiplicity of factors. The study affords public accountability practitioners an opportunity to replicate the successful accountability practices from the story. When public accountability is enhanced, service delivery in terms of social services by the public organizations is likely to improve, leading to better quality of life in the communities served.

The study is novel in its use of a positive story that depicts an entity from a developing country that successfully enhanced public accountability. To explain this phenomenon, the study uses a multi-theoretical approach, unlike prior studies.

This study investigates the relationship between leaders' ethical behaviors and internal whistleblowing among hotel employees through the mediation role of organizational virtuousness. According to the conceptual framework, ethical leadership creates a virtuous workplace and encourages whistleblowing.

A survey approach with responses of 442 employees from Egyptian five-star hotels was used. Structural equation modeling (SEM) was used to test the hypotheses proposed based on leader–member exchange (LMX) and ethical leadership theories.

Ethical leadership has a favorable impact on organizational virtuousness and, as a result, has a significant impact on whistleblowing intention. The ethical leaders–subordinates' intents to whistleblow association partially mediated organizational virtuousness. To assist them in reporting ethics violations, most hotel employees require organizational characteristics, such as organizational climate and psychological empowerment, in addition to individual characteristics, such as moral bravery and ethical efficacy.

The conceptual framework of this paper adds a new guide for future research related to the hospitality literature, which is how employees' intent to internal whistleblowing. As such, senior management should serve as a moral role model for hotel employees, inspiring them to be moral and allowing them to participate in decision-making.

本研究擬透過組織德行所扮演的仲介角色，去探討領導者的道德行為與酒店員工間內部舉報的相互關係。根據有關的概念框架，領導倫理會為機構創造一個富有道德的工作場所，以及鼓勵員工互相舉報不當的行為。

研究採用調查方法進行，數據來自442名於埃及五星級酒店工作的僱員的回覆。研究人員以結構方程模型來測試研究的假設 － 研究的假設乃根據領導者－成員交換理論和倫理型領導理論而提出的。

領導倫理會給組織美德帶來積極的影響，因此，領導倫理也會給舉報動機帶來重要的影響。領袖－下屬舉報合夥人合乎道德的動機，對組織美德起著仲介作用。若要酒店僱員舉報違反道德規範的行為，除了僱員須有個人特質、如道德勇氣和倫理效能等之外，酒店亦須具備一些組織特徵、如組織氛圍和心理賦權等。

本研究的概念框架，給探討僱員作內部舉報行為的動機的學者提供新的指引，為餐旅業的研究提供方向。組織的高級管理人員應以身作則，為僱員建立道德典範，鼓勵他們遵循道德規範而行事，並容許他們參與決策。

This study aims to investigate the moderating role of psychological capital (PC) and the mediating role of safety climate (SC) in the relationship between the perception of psychological well-being (PWB) and ethical climate perception (ECP) of yacht crews in commercial yachts.

This study follows a quantitative approach. Data were obtained from a total of 339 yacht crews in Türkiye. The data were analyzed using SPSS 22 and AMOS 22 statistics package software.

This study uncovers the role of SC and PC in the causal relationship between the PWB and ECP of yacht crews who are, as tourism and maritime industry employees, expected to exhibit positive organizational attitudes and behaviors. The PWB of yacht crews in the work environment is affected by their SC and PC levels.

Although the holistic model of this study is a strong one, there are some limitations. The sample includes only Turkish yacht crews in yacht organizations in Türkiye. Yacht crews work periodically under harsh conditions. We acquired the research data from the yacht crews who had experienced the challenging environment; hence, the findings are specific to the crews. Ethical perceptions and standards may differ across cultures; for this reason, future research on employees in different organizations may conclude with different results. The significance of this research lies in the fact that it tests a comprehensive model.

This study can guide managers in finding ways to affect the PWB of crews. Ethical and safety climate should be taken into account by yacht organizations to improve the perceptions of yacht crews. The findings show that ECP and SC have a positive effect on the PWB of yacht crews. From this perspective, this study suggests that yacht organizations should involve their crews in their ethical decisions to foster an ECP. Yacht businesses should act consistently in all areas and adopt clear safety and ethical rules and procedures for yacht crews to follow to create a perception of ethical and safety climate.

This study contends that yacht crews, who face lengthy shifts and professional duties, are a component of the tourism and maritime industries. The findings indicated the necessity for more study on different perspectives related to the factors that impact PWB in the light of the employees. There are relatively scarce data on yacht crews and the relationship between their PWB, SC, ECP and personality constructs such as PC. This research shows that the PWB of yacht crews in stressful and demanding working environments depends on positive ECP and high PC through SC.

This study is the first to assess the role of SC and PC in the relationship between the ECP and PWB of yacht crews. It further aims to fill the research gaps and build on the tourism and maritime literature on yacht crews and PWB, and climate within the tourism and maritime context.

The corporate atmosphere in recent times speaks volumes about the crises of confidence and credibility brewing among professionals due to the rising incidences of unethical pro-organizational behavior (UPB). The study developed a model to demonstrate the underlying mechanisms through which unethical organizational culture (UOC) influences UPB through the mediating roles of idealism and relativism.

Using a cross-sectional approach, data were collected through questionnaires that were distributed to small and medium-sized enterprises (SMEs) operating in the Plateau state in Nigeria. A total of 269 responses were obtained and analyzed using the partial least squares structural equation modeling (PLS-SEM) technique via Smart-PLS software.

The results revealed that the relationship between UOC and UPB was significant. The indirect predictive role of UOC on UPB was established via relativism but not through idealism. The results indicate that the preponderance of UPB among SMEs is a product of UOC which breeds a relativist ideology that ultimately promotes UPB. Finally, implications and suggestions for further research are discussed.

This study contributes to UPB in two unique ways. First, the authors bring to the fore the critical role of UOC in the debate on UPB which has been under-explored. Second, the study also established the mediating role of relativism in the relationship between UOC and UPB.

This systematic literature review aims to identify how literature approaches motivations for committing fraud in financial statements and presents a framework on these motivations in the light of organismic integration theory (OIT).

Therefore, initially, 251 articles were analyzed. Through a systematic review of the literature, 25 were submitted to content analysis.

The findings suggest that the OIT explains motivational processes neglected by traditional theories, such as the fraud triangle and agency theory. Both theories consider that all human beings are utilitarian by nature. The authors expect that the better we understand the motivational factors that contribute to the large-scale endorsement of immoral behavior, it would be easier to prevent accounting fraud incidents.

This work went to the limit of the proposition of premises; however, other authors can be to advance to the empirical tests.

So, different people have different motivations for committing fraud. For this reason, it is important that organizations, auditors, regulatory and professional bodies that are engaged in combating such dysfunctional behaviors seek to know more deeply whether people are more externally or internally motivated.

This recognition will make it possible to design adequate rules and controls, rather than assuming that everyone is equal, and will be discouraged from committing fraud only when there is a severe punishment associated with it.

This study adds to the stream of scholars who analyze fraud from a broader perspective than the assumption that all beings are rational and seek to maximize their well-being. However, to the best of the authors’ knowledge, this is the first study to analyze the phenomenon of fraud from the perspective of the OIT.