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This study aims to examine the effects of religiosity, ethical leadership and local wisdom on the relationship between fraud risk management and asset misappropriation in Indonesia.

Data were collected using a set of questionnaire surveys administered to the head office, local government internal auditors (inspectorate) and local government employees in Indonesia. Sample selection used purposive techniques and obtained 151 respondents who became research data. The dependent variable was asset misappropriation. The independent variable was fraud risk management. The moderating variables for this study were religiosity, leader ethics and local wisdom. The analysis technique applied the structural equation model-partial least square (SEM-PLS).

Fraud risk management has a significant negative effect on asset misappropriation. In addition, this study finds evidence that religiosity, ethical leadership and local wisdom increase fraud risk management against asset misappropriation.

This study proposes an integrative model that enables local governments to understand fraud risk management. By integrating religiosity, ethical leadership and local wisdom, managers can design strategies to prevent asset misappropriation.

This research has the advantage of proposing an integrative model for mitigating asset misappropriation. Research on asset misappropriation is limited. Therefore, this study provides insights into fraud risk management, particularly in Indonesia’s local governments. In addition, this study adds ethical aspects such as religiosity, leadership and local wisdom to complement the weaknesses of fraud risk management and reduce the potential for asset misappropriation.

This study aims to investigate the association between cognitive moral development (CMD) and unethical pro-organizational behaviour (UPB) by taking purchasing employees as research subjects. The moderating effect of perceived leader’s UPB is also explored.

Data were collected through a two-stage questionnaire survey on purchasing employees in companies across a spectrum of industries in Taiwan, and 492 purchasing employees were analysed in the study.

Research findings reveal that employees at the conventional level of CMD are more likely to conduct UPB than those at the pre-conventional and post-conventional levels. Perceived leader’s UPB will moderate the association between CMD and UPB. Employees’ UPB is strongly associated with their CMD when they perceive their leaders as being likely to perform UPB.

Although a variety of factors influencing UPB have been proposed in the literature, none of them have analysed the association between CMD and UPB. However, CMD is one important factor affecting ethical decision-making. The present study can promote further understanding of the role of CMD in UPB and contribute to a growing body of research on CMD and UPB.

Grounded in the framework of social learning theory (SLT), the current study explores the impact of leaders’ unethical proorganizational behavior (UPB) on their subordinates’ self-management and moral self-efficacy, which, in turn, affect knowledge hiding and sharing among followers. This study aims to examine how instrumental thinking influences the relationship between leader UPB and subordinate behaviors, shaping knowledge sharing and hiding.

Using a longitudinal approach, this research uses a two-wave data collection strategy with a one-month interval. The study cohort comprises 378 employees drawn from technology service firms situated in China.

Empirical findings confirm that leader UPB is linked to increased follower self-management and knowledge hiding, as well as reduced moral self-efficacy. Instrumental thinking moderates these effects, amplifying knowledge hiding and diminishing moral self-efficacy while reducing knowledge sharing.

The study contributes to the existing literature on UPB by offering insights into the distinct consequences of leader UPB on knowledge-related behaviors of followers. Furthermore, the exploration of employees’ instrumental thinking in the context of leader UPB underscores the strategic manipulation of knowledge to fulfill individual goals, thereby enriching the underpinnings of the SLT. The study underscores the imperative for organizations to grasp the implications of UPB and underscores the necessity for stringent ethical frameworks to mitigate its deleterious impact.

The study contributes to the existing literature on UPB by offering insights into the distinct consequences of leader UPB on knowledge-related behaviors of followers. Furthermore, the exploration of employees’ instrumental thinking in the context of leader UPB underscores the strategic manipulation of knowledge to fulfill individual goals, thereby enriching the underpinnings of the SLT. The study underscores the imperative for organizations to grasp the implications of UPB and underscores the necessity for stringent ethical frameworks to mitigate its deleterious impact.

The present study addresses a gap in the current literature by elucidating the multifaceted outcomes of leaders’ UPB on paradoxical behaviors related to knowledge sharing and hiding among followers. This nuanced examination underscores the need to comprehend the intricate contingencies that accentuate the effects of UPB, particularly in the realm of leadership dynamics. Grounded in SLT, this study delves into leadership dynamics and ethical decision-making.

The purpose of this paper is to describe the mediating effects of transformational and transactional leadership styles on the relationship between organizational ethics and workplace incivility.

The study employed cross-sectional survey design. Data were obtained from 209 employees from the telecommunication sector. The structural equation model was employed as the analytical tool to test the hypotheses of the study.

Organizational ethics was negatively related to workplace incivility. Both transformational and transactional leadership styles mediated the relationship between organizational ethics and workplace incivility.

Human resource developers and managers can employ, appraise, train and develop managers who can ethically demonstrate transactional, and transformational leadership behaviors to deal with workplace incivilities.

The paper makes an important contribution to the existing organizational literature by establishing the relevance of transformational and transactional leadership styles as mediators of the nexus between organizational ethics and workplace incivility in the telecommunication sector.

This paper aims to examine empirical support for 18 hypotheses specifying relationship between leader spiritual behaviours towards subordinates and subordinate work attitudes of job satisfaction, job involvement and affective commitment. It also does concept specification, scale development and a preliminary scale validation for leader spiritual behaviours towards subordinates.

Using a survey design, this study assesses support for 18 hypothesized relationships between leader spiritual behaviours towards subordinates and three forms of subordinate work attitudes and also provides preliminary evidence on the construct validity of the new leader spiritual behaviours towards subordinates scale.

The results are mostly supportive of the hypotheses and also demonstrate the validity of leader spiritual behaviours towards subordinates scale in terms of an interpretable factor structure, high reliability level and convergent and discriminant validity.

The study provides a scale for leader spiritual behaviours towards subordinates. It also outlines meaningful directions for future research.

The positive relationship of leader spiritual behaviours towards subordinates with three work attitudes in this study and already established relationship between these work attitudes and employee performance suggest that managers’ practice of leader spiritual behaviours towards subordinates can potentially enhance employee performance.

The study results suggest that leader spiritual behaviours can enhance positive employee work attitudes and potentially employee performance, and thus can make organizations both spiritual and productive.

This is, to the best of the author’s knowledge, the first study to formally specify the concept and components of leader spiritual behaviours towards subordinates and to demonstrate its positive relationship with three forms of subordinate work attitudes.

This whistleblowing case study engages students in discussions about when and how to disclose differences of opinion on a revenue recognition matter with higher-ups in an organization. Factors to consider include the morality of whistleblowing, confidentiality obligations, the rules of conduct in the American Institute of Certified Public Accountants (AICPA) Code, Sarbanes–Oxley Act (SOX), Dodd–Frank, and the US Supreme Court ruling in Digital Realty, Inc. v. Somers that addresses when to report matters to the Securities and Exchange Commission (SEC). Case questions are designed to promote students’ critical thinking skills, ethical reasoning skills, and decision-making. A flowchart of AICPA ethics rule 2.130.020 (Subordination of Judgment) provides the framework for making decisions when differences exist in financial reporting. The case provides learning objectives, implementation guidance, and teaching notes. The case was used in an accounting ethics course taught at the undergraduate senior level but can also be used in auditing, fraud examination, and advanced financial reporting courses.

The literature on unethical pro-organizational behavior (UPOB) has experienced significant growth in the past decade. However, there is limited research on the effects of organizational, team and malleable individual factors on UPOB. It is also necessary to explore its adverse effects for theoretical advancement and to uncover unexplored opportunities. This study aims to systematically examine the existing body of literature on UPOB, providing thorough theoretical, contextual and methodological insights.

Using the preferred reporting items for systematic reviews and meta-analysis technique, the authors identified 43 articles on UPOB from journals included in the ABDC-2019 list. The authors conducted an analysis of the identified articles and categorized them using a modified version of Paul and Rosado-Serrano’s (2019) TCCM framework.

Existing literature primarily focuses on attitudinal and contextual antecedents of UPOB, neglecting individual differences and their consequences. The review suggests that certain desired employee attitudes may also lead to UPOB. In addition, the study highlights underutilization of established behavioral theories, emphasizing the need for a more inclusive theoretical framework. The exploration identifies research gaps, including in multidisciplinary and transdisciplinary studies, aiming to broaden the research scope in this field.

The study highlights the need for a more comprehensive theoretical framework to understand UPOB.

It cautions organizations fostering positive employee attitudes, such as job satisfaction, workplace spirituality and organizational commitment, as these may inadvertently promote UPOB.

Socially, the paper highlights how engaging in UPOB affects the lives of involved employees.

This paper’s originality arises from its methodical review and categorization of prior research on UPOB using a distinctive, multidisciplinary research framework.

To comprehend the influence of green HR practices (GHRM) on employee outcomes, strategic HRM researchers are gradually adopting an employee-centric approach, a subject that has sparked recent discussions among scholars in the field of green HR. These scholars have emphasized the need for studies that shed light on the reasons behind the differences in employees' perceptions of GHRM. To address this concern, we investigated (1) supervisors perceived GHRM (SUP-GHRM) and subordinates perceived GHRM (SUB-GHRM) as the fundamental source of variation in employee eco-friendly behavior and green performance, (2) the association between SUP-GHRM and SUB-GHRM, (3) the mediation role of SUB-GHRM toward green performance and eco-friendly behavior, and (4) the moderation of perceived HRM system strength (HRMSS) on supervisor-subordinate perceived GHRM.

Applying a survey approach, we collected data from 217 supervisors and 624 subordinates from Large-Scale Manufacturing Organizations in the Textile sector of Pakistan. Since the data is hierarchical, we applied the Hierarchical Linear Model (HLM) and bootstrapping techniques to examine the hypothesized relationship.

The results of HLM revealed that (1) the SUP-GHRM and SUB-GHRM were key in determining green performance and eco-friendly behavior, (2) the SUP-GHRM significantly influenced SUB-GHRM, (3) the SUP-GHRM indirectly affected the eco-friendly behavior and green performance through SUB-GHRM, (4) the HRM system’s strength positively moderated the association between the SUP-GHRM and SUB-GHRM.

The corporations need to ensure that both supervisors and subordinates have a consistent understanding of GHRM practices and foster positive relationships between them. It is also important for companies to actively enhance supervisors' knowledge of GHRM and encourage them to effectively communicate the company’s GHRM practices to their subordinates. This is vital for improving employee job-related outcomes. Furthermore, corporations should emphasize developing a strong HRM system designed to create a climate where employees understand the behaviors and responses that are valued and recognized, leading them to perceive situations in line with their managers.

This study suggests SUP-GHRM and SUB-GHRM as critical factors that influence eco-friendly behavior and green performance, and HRMSS is key to aligning the perception gaps between subordinates and supervisors about what GHRM is in place in their organization, which is empirically analyzed in a developing country context.

The purpose of this study is to explore the effects of followers’ perceptions of their leaders’ authentic leadership behaviors on how followers become motivated to develop moral intention.

Using field survey data (n = 337), exploratory factor analysis and multiple regression, the authors suggest that perceived authentic leadership positively affects followers’ moral intent. The authors tested a self-determination theory-based model to explain the mediations.

The authors found that perceived authentic leadership is related to employees’ autonomous moral motivation through basic psychological need satisfaction, which in turn predicts their moral capacities and moral intent.

This study is unique in that it has examined various motivational variables to explain the mechanism by which authentic leadership influences morality. In addition, this is also novel in empirically using the autonomous motivation construct in the moral domain to explain how employees may develop moral capacities over time, impacting their moral intent. This research is also unique in testing the relationship between all moral capacities proposed in the literature and moral intent. The theoretical implications, practical implications and avenues for further research are also discussed.

Although self-sacrificial leadership and ethical leadership exhibit similarities in their moral dimensions, recent research suggests that self-sacrificial leadership may be linked to an increase in unethical behavior for the collective benefit of one’s group. Existing studies have demonstrated that ethical leadership can mitigate organizational cynicism. However, the potential misalignment between group interests and ethics associated with self-sacrificial leadership raises concerns about its potential to foster cynicism. This study investigates the mechanisms by which self-sacrificial leadership influences organizational cynicism.

Survey data from 493 organizational members across 9 Chinese companies were analyzed using multiple regression analysis, and bootstrapping was employed to confirm the mediating effects.

Self-sacrificial leadership was found to have an overall reducing effect on organizational cynicism, with distributive justice and ethical CSR perceptions as significant mediating factors.

This study sheds light on the unique characteristics of self-sacrificial leadership, highlighting the elements of sacrifice and loyalty that may result in unethical, self-centered behaviors, and explores its influence on organizational cynicism. By revealing that the recognition of augmented group interests can diminish cynicism among organizational members regardless of morality, this study contributes to broadening the theoretical perspective.