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This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent intentions within individuals.

The information used in this study is derived from semi-structured interviews, conducted with 16 high-ranking officials who are employed in Indonesian local government positions.

The study does not have strong evidence to support prior studies assuming that situational factors or social enablers have direct effects on fraud intentions. As suggested, individual factors which are related to moral reasoning (moral judgment and rationalisation) emerge as a consequence of social enablers. The significant role of that moral reasoning is to rationalise any fraud attempt as permissible conduct. As such, when an individual is capable of legitimising his/her fraud attempt into appropriate self-judgement, s/he is more likely to engage in fraudulent behaviours.

This study offers practical prescriptions in guiding the management to develop strategies to curb fraudulent behaviours. The study suggests that moral cognitive reasoning is found to be a parameter of whether fraud is an acceptable option or not. So, an understanding of observers’ moral reasoning is helpful in predicting the likelihood of fraud within an organisation or in detecting it.

This study provides a different perspective on the psychological pathway to fraud. It becomes a complement work for the fraud triangle to explain fraudulent behaviours. Specifically, it provides crucial insights into the underlying motivations that lead individuals to accept invitations to engage in fraudulent activities.

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 chapter addresses one of the most crucial areas for critical thinking: the morality of turbulent markets around the world. All of us are overwhelmed by such turbulent markets. Following Nassim Nicholas Taleb (2004, 2010), we distinguish between nonscalable industries (ordinary professions where income grows linearly, piecemeal or by marginal jumps) and scalable industries (extraordinary risk-prone professions where income grows in a nonlinear fashion, and by exponential jumps and fractures). Nonscalable industries generate tame and predictable markets of goods and services, while scalable industries regularly explode into behemoth virulent markets where rewards are disproportionately large compared to effort, and they are the major causes of turbulent financial markets that rock our world causing ever-widening inequities and inequalities. Part I describes both scalable and nonscalable markets in sufficient detail, including propensity of scalable industries to randomness, and the turbulent markets they create. Part II seeks understanding of moral responsibility of turbulent markets and discusses who should appropriate moral responsibility for turbulent markets and under what conditions. Part III synthesizes various theories of necessary and sufficient conditions for accepting or assigning moral responsibility. We also analyze the necessary and sufficient conditions for attribution of moral responsibility such as rationality, intentionality, autonomy or freedom, causality, accountability, and avoidability of various actors as moral agents or as moral persons. By grouping these conditions, we then derive some useful models for assigning moral responsibility to various entities such as individual executives, corporations, or joint bodies. We discuss the challenges and limitations of such models.

Social media platforms are a pervasive technology that continues to define the modern world. While social media has brought many benefits to society in terms of connection and content sharing, numerous concerns remain for the governance of social media platforms going forward, including (but not limited to) the spread of misinformation, hate speech and online surveillance. However, the voice of citizens and other non-experts is often missing from such conversations in information systems literature, which has led to an alleged gap between research and the everyday life of citizens.

The authors address this gap by presenting findings from 16 h of online dialog with 25 citizens on social media platform governance. The online dialog was undertaken as part of a worldwide consultation project called “We, the internet”, which sought to provide citizens with a voice on a range of topics such as “Digitalization and Me,” “My Data, Your Data, Our Data” and “A Strong Digital Public Sphere.” Five phases of thematic analysis were undertaken by the authors to code the corpus of qualitative data.

Drawing on the Theory of Communicative Action, the authors discuss three dialogical processes critical to citizen discourse: lifeworld reasoning, rationalization and moral action. The findings point toward citizens’ perspectives of current and future issues associated with social media platform governance, including concerns around the multiplicity of digital identities, consent for vulnerable groups and transparency in content moderation. The findings also reveal citizens’ rationalization of the dilemmas faced in addressing these issues going forward, including tensions such as digital accountability vs data privacy, protection vs inclusion and algorithmic censorship vs free speech.

Based on outcomes from this dialogical process, moral actions in the form of policy recommendations are proposed by citizens and for citizens. The authors find that tackling these dark sides of digitalization is something too important to be left to “Big Tech” and equally requires an understanding of citizens’ perspectives to ensure an informed and positive imprint for change.

In recent years, negative spokesperson incidents have raised significant concerns in academia and industry. While several studies have addressed celebrity endorser scandals, comprehensive analyses of current knowledge are lacking. Therefore, this study systematically reviewed the related literature to better understand trends and suggest future research directions for advancing this field.

This study employs the theory–context–characteristics–methodology (TCCM) framework to examine 76 articles on celebrity endorser scandals.

Utilizing the TCCM framework, this study presents a comprehensive research framework, revealing that (1) the celebrity endorser scandal effect primarily includes associative learning, attribution of responsibility, and moral reasoning; (2) entertainment celebrities and athletes have received significant research attention; (3) both individual- and relationship-level characteristics serve as crucial moderators, with focal brand and related brand being the primary outcome variables. Additionally, this study outlines enterprise response strategies, encompassing the reformation of existing spokesperson relationships and the establishment of future spokesperson connections; and (4) quantitative approaches dominate the field.

This study integrates and expands existing research on celebrity endorser scandals while proposing future research opportunities to advance the field.

This study aims to analyze the effect of cognitive load and social value orientation on managers’ preferences when they face with two types of restructuring choices in financially distressed firms: the first belonging to the family of organizational restructuring (massive layoffs) and the second to the family of financial restructuring (debt increases).

The authors investigate experimentally the impact of managers’ cognitive load and social value orientation on the decision to restructure leveraged buyout (LBO) firms in financial distress by using either massive layoffs or debt increases.

By investigating the impact of managers’ cognitive load and social value orientation on the restructuring decision of an LBO firm in financial distress, the research reveals that, on average, cognitively loaded managers prefer massive layoffs over increased debt levels. The massive layoffs seemingly provide a relatively easier way to avoid conflict with influential, residual claimants. In contrast, social value–oriented managers actively avoid massive layoffs and prefer to increase debt.

These results imply that the performance mechanisms emphasized to improve agency relations, for example, in LBOs, have their own limitations during periods of financial distress. This study shows that one of these limits is related to cognitive distortions and personality traits.

In this research, the originality lies in understanding how managers’ internal factors affect their restructuring decision-making, in the case of LBO firms in financial distress.

Humans care about things. The truth of this claim is obvious, yet scholars who have evaluated student interventions and outcomes in higher education have largely neglected how student values might inform their experience with those interventions and outcomes. This chapter will rely on a philosophical conceptualization of a particular type of value known as “caring” to explore what students value as they weigh various collegiate decisions. Elaborating on findings from a qualitative study of 143 college students from eight American universities, I will summarize previous findings related to what students cared about, how those cares were structured, and what the cares and structures meant for students' pathways through college. The categorical and theoretical patterns I share demonstrate how students approached values in ways that have not typically been considered by scholars or institutional administrators. After summarizing my previous findings, I offer a conceptual argument for a “dialectical” approach that considers the mutually formative interaction between student and institutional values. The practical result of naming and understanding the dialectic realities of values in higher education is the opportunity for institutions to use their relatively greater agency to help individual students pursue what is worth pursuing without reducing the agency of those students. Thus, the dialectic places necessary boundary lines on both the institution and the student while also clarifying the opportunity to help students develop moral expertise and navigate their collegiate pathways successfully.

The study aims to introduce The Compass Project (TCP), designed to determine whether strengthening morality and practicing emotion management can reduce youth antisocial attitudes and behaviours and increase prosocial attitudes and behaviours.The programme activities are informed by the existing evidence base and incorporate theoretical explanations of the mechanisms that link psychological moral and emotional traits and behaviour.

This paper will offer a description of the programme design and content, TCP 2022 pilot study and crucially, discuss the utility of delivering programmes like TCP in wider settings (schools, youth offending teams and other youth organisations). TCP is currently being delivered in UK schools as a multi-site, longitudinal, RCT design.

Participant feedback from TCP 2022 pilot study is used to illustrate the potential impact of TCP for young people in future. The authors identify five challenges faced by researchers conducting youth intervention studies: access, recruitment, continued attendance, nature of participation (enthusiasm, engagement and task-focus) and full participant completion of data measures.

This pioneering study offers a novel methodology to increase law-abiding moral attitudes and behaviours in young people. This paper adopts a forward-thinking and scientific approach to identify practical solutions to key challenges faced when delivering youth interventions and is relevant for youth practitioners and academics worldwide.

TCP seeks to achieve improved youth attitudinal outcomes (such as law-aligned morality, empathy for others, measured decision-making and consideration of the consequences of action) and improved youth behavioural outcomes (such as improved quality of relationships with others, increased helping and prosocial behaviours, reduced antisocial behaviour and delinquency and reduced contact with criminal justice system-related organisations).

To the best of the authors’ knowledge, an evidence-based morality strengthening and emotion programme of this kind, closely aligned with a moral theory of rule-breaking, has not been developed before.

Whistleblowing is one of the most imperative instruments to unveil wrongdoing. The purpose of this study is to explore the whys and wherefores of undertaking the act of whistleblowing by Indian nurses. This study also delves into the reasons that would stimulate the nurses' whistleblowing intentions and, on the contrary, the reasons that would keep them silent on encountering any wrongdoing.

This study incorporates interpretative phenomenological analysis, a qualitative method aiming to provide a detailed examination of the personal lived experiences of the nurses. This technique helps to understand the individual perspective of nurses. It, thus, allows the researchers to generate common themes from the data giving insightful and in-depth knowledge about the same.

The findings of this study suggest that nurses felt a sense of morality and responsibility toward the hospital, which motivated them to raise their voices to the concerned authorities within their organizations before reaching out to external agencies. The other motivators include peer and management support regarding the surety that appropriate action would be taken if reporting is done against the wrongdoer. On the other side, job loss or fear of harassment from peers and supervisors demotivates and discourages them from involving in the act of whistleblowing, especially in cases where they had dependents.

This study implies that hospitals/health-care units should provide an affirmative organizational culture to the nurses through sensitivity training that spreads awareness and a sense of responsibility. Also, setting favourable examples would help nurses gain motivation from the organization's past experiences. Having independent agencies to investigate whistleblowing complaints can be more encouraging than in-house management. Additionally, assurances by the government to protect the interest of the nurses who blow the whistle through anonymous whistleblowing and stringent rules for the job security of whistleblowers need to be aligned.

This study highlights the whistleblowing intention of Indian employees of the health-care sector, that is, nurses, which is the pioneer research work in the Indian context. In India, the profession of nurses is subjugated by females; hence, this study would contribute to the literature by looking at whistleblowing through gender predisposition. As the work of nurses is wholly based on patient advocacy, the ethical dilemma of raising their voices or remaining silent is very natural. This study brings about specific concerns related to the whistleblowing of women nurses and talks about the solutions that can be undertaken to encourage them to engage in the act of whistleblowing.

This research aims to clarify the relationship between organizational identification and employees’ unethical pro-organizational behavior, which has been a topic of mixed findings in previous empirical studies. To address this issue, a meta-analytic review was conducted, focusing on the influence of key individual differences such as gender, age and organizational tenure on the relationship between organizational identification and unethical pro-organizational behavior.

The study utilizes large scholarly databases including Google Scholar, PsycINFO, Business Source Premier and ProQuest Dissertations to identify relevant studies. A total of 31 independent samples with a combined sample size of 8,861 participants were included in the analysis.

The results showed that the estimated average correlation between organizational identification and unethical pro-organizational behavior after corrected for measurement unreliability was 0.188 (p < 0.001, 95% [CI: 0.125, 0.251]). Gender demonstrated a significant moderating effect (estimate = 0.004, p < 0.05, 95% [CI: 0.000, 0.007]), suggesting that there is stronger association between organizational identification and unethical pro-organizational behavior among male participants. Neither age nor organizational tenure had significant effect on organizational identification-unethical pro-organizational behavior relations.

This study revealed that the organizational identification-unethical pro-organizational behavior link was positive, and the relationship was stronger among male participants than their female counterparts. Age and organizational tenure show no significant impact on unethical pro-organizational behavior. These contribute to The authors' understanding of organizational identification-unethical pro-organizational behavior relationship, as well as identifying its boundary conditions. The study suggests directions for future research and implications for managers and practitioners.