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Drawing on the dual-strategies theory of social rank and leader distance theory, this paper aims to investigate the influence of supervisor bottom-line mentality (BLM) on employee knowledge-related behaviors by considering the mediating role of perceived leader prestige or dominance and the moderating role of supervisor–subordinate guanxi (SSG).

This study collected survey data from 185 research and development employees in East China at three-time points. The authors conducted path analysis and bootstrapping-based analytic approach to test the hypotheses by Mplus7.0.

The results showed that supervisor BLM has a negative effect on employee knowledge sharing and a positive effect on knowledge hiding. Besides, perceived leader prestige or dominance mediated the relationship between supervisor BLM and employee knowledge hiding. Furthermore, SSG moderated the relationship between supervisor BLM and perceived leader prestige or dominance, as well as the indirect effects of supervisor BLM on knowledge hiding via perceived leader prestige or dominance.

There is limited research on investigating the influence of supervisor BLM in the field of knowledge management. The authors carried out this study to provide evidence of how and when supervisor BLM affects employee knowledge sharing and hiding.

This study seeks to apply a dual-processing model to understand how ethical leadership prohibits employee unethical behavior through both employee deontic justice and distributive justice.

A survey research was conducted with 62 supervisors and 244 subordinates of 17 firms collected at 2 time points separated by approximately 3 weeks in People's Republic of China.

A multilevel modeling analysis was used to test the dual-processing model. The results showed that both employee deontic justice (moral intuition process) and distributive justice (deliberate reasoning process) significantly mediate the negative relationship between ethical leadership and employee unethical behavior.

As traditional ethics-training approaches mainly focus on developing the deliberate decision-making process driven by distributive justice, the authors' dual-processing model suggests that moral intuition led by deontic justice is equally important and could significantly inhibit employee unethical behavior. Applying the proposed dual-processing model in the ethics training can enhance the effectiveness of employee moral training.

Previous studies have studied the deliberate reasoning process and moral intuition on employee unethical behavior independently. This study contributes to the current literature by a comprehensive dual-processing model which demonstrates equal impact of employee deontic justice and distributive justice led by ethical leadership on the inhibition of employee unethical behavior.

Drawing on the dual process model of ideology and prejudice, the purpose of this paper is to examine whether, how and when a supervisor's Machiavellianism leads to subordinates' perceptions of abusive supervision. In doing so, the authors also explore the mediating role of the supervisor's competitive world views and the moderating role of subordinates' performance on this relationship.

The theoretical model was tested using three sources of data from supervisors, their subordinates and the organization. Hierarchical linear model analysis was run on supervisor and subordinate dyadic data for testing whether subordinates' performance moderated the mediated relationships or not.

The results suggest that the supervisors' competitive worldviews explain the positive link between their Machiavellianism and subordinates' perceptions of abusive supervision. The results highlight that the mediation effect of supervisors' competitive worldviews on the link between their Machiavellianism and their subordinates' perceptions of abusive supervision is more pronounced when subordinates' performance is low than when it is high.

This research contributes to the authors’ knowledge of the link between supervisors' Machiavellianism and abusive supervision, and how the toxic influence of their Machiavellianism is mediated by supervisors' competitive worldviews.

The study contributes to the literature on abusive supervision and personality by studying the role of personality as an antecedent of abusive supervision. Further, this study used subordinates' performance as a contextual variable for understanding abusive supervision.

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 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.

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。

The increasing number of ethical scandals reported in many public organizations all over the world, highlighted the need for more in-depth studies on the influence of ethical leadership and management practices in the public sector organizations. This study examines the link (direct and indirect) between ethical leadership, HRM practices, ethical climate and organizational citizenship behaviors (OCBs) within the context of Nigerian local governments.

A cross-sectional design was adopted and data for the study was collected quantitatively by administering questionnaires to supervisors/leaders and their respective employees/subordinates. A total of 270 participants comprising 135 leaders/supervisors who are head of departments and another 135 employee/subordinates participated in the study. Partial Least Square Structural Equation Modeling (PLS-SEM) was used in testing the hypotheses.

The findings show that ethical leadership, HRM practices and ethical climate significantly affect OCBs. Also, the study shows that ethical climate mediated both the relationships between ethical leadership and OCBs, and HRM practices and OCBs respectively. Thus, the study concluded that both ethical leadership and HRM practices can influence OCBs directly and also indirectly through ethical climate.

The study empirically delineates the importance of ethical leadership, HRM practices and ethical climate in promoting more OCBs within the context of Nigerian local governments. Therefore, managers/administrators should encourage ethical leadership style, and implement good HRM practices and promote ethical climate within their organization so as to boost their employees' OCBs.

The findings of this study will contribute to the understanding of the relationships between ethical leadership, HRM practices, ethical climate and OCBs in the public sector organizations within Nigeria. The findings will also provide additional support that ethical climate is an important mechanism on the relationship between ethical leadership and HRM practices on OCBs.

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.