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The key to preventing employees from engaging in deceptive knowledge hiding is fostering a responsible environment. Drawing on social cognitive theory, this study aims to explore the factors that inhibit deceptive knowledge hiding and to construct potential pathways for enhancing individual moral cognition. This study further analyzes the moderating effect of leader–follower value congruence on these relationships.

Using data from 341 full-time employees in various service industries in China, this study conducted path analysis, the product-of-coefficients method and bootstrapping to test the hypotheses through a three-stage, time-lagged survey.

The empirical results show that responsible leadership is negatively associated with employees’ deceptive knowledge hiding. Employee moral reflectiveness mediates this relationship, whereas leader–follower value congruence moderates the indirect effect of responsible leadership on deceptive knowledge hiding through moral reflectiveness.

First, this study extends field research by introducing positive leadership factors to reduce deceptive knowledge hiding, whereas prior studies focused mainly on negative leadership antecedents. Second, this study sheds light on the underlying moral cognitive mechanisms and explains how responsible leadership can prevent implicit unethical behavior. Third, it reveals how leader–follower value congruence can enhance the impact of responsible leadership on moral reflectiveness, offering novel insights into the role of value-based fit in reducing deceptive knowledge hiding.

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.

There are variations in religious social norms and legal environments around the world. In this paper, we aim to examine the interaction between variations in religious social norms and legal environments on real activities manipulations and expense misclassification using a global sample of 63 countries. Our inquiry is motivated by a paucity of research on the interaction between legal environment and religion on earnings management practices in an international setting.

This study draws on a global sample of 63 countries to examine the effect of variations in religious social norms and legal environments on the trade-off between expense misclassification and real activities earnings management practices. Firm-specific financial data come from Global Compustat. Religion data are obtained from World Values Surveys of the World Bank. We obtain legal environment scores from the International Country Risk Guide.

Findings suggest that the interaction between law and religion serves as constraints on both classification shifting and real activities manipulation around the world. We find that religion strengthens the weak legal environment and the strong legal environment strengthens the weak religious environment to decrease both real activities manipulation and classification shifting when law and religion interact in an international setting. Therefore, our results contradict Zang's (2012) earnings management trade-off evidence. Again, our results contradict Malikov et al.’s (2018) evidence that mandatory International Financial Reporting Standards (IFRS) adoption is associated with increased real activities manipulation.

The study is limited to 63 countries limiting the generalizability of the findings.

This study provides novel evidence and shows that there is a link between law and religion. The interaction between law and religion decreases expense misclassification and real activities manipulation. We contribute that the interaction between religion and law benefits firms and increases shareholder value as real activities manipulation decreases. Therefore, strengthening the legal environment will complement religion, IFRS and other monitoring mechanisms put in place to mitigate unethical expense misclassification and real activities earnings manipulation around the world.

Limited research has investigated how spirit at work, functioning as a “good barrel,” fosters ethical decision-making (EDM) even in the presence of unethical managerial behavior (“bad apples”). Therefore, this study aims to investigate the spirit at work, a situational variable, as a moderating variable in the relationship between the love of money (LoM), an individual-level factor, and EDM.

A time-lagged survey of the members of the Marketing Association of Pakistan was conducted. The data were analyzed using partial least square structural equation modeling.

Adding to much of the existing research, which finds that LoM can influence ethical intention directly, this research finds that LoM influences ethical intention only through ethical judgment. Moreover, the spirit at work tempers the negative relationship between LoM and ethical judgment, thereby mitigating LoM’s detrimental effects not only on ethical judgment but also its downstream effects on ethical intention.

Organizations, by planting the seeds of spirit at work, can institutionalize good barrels, which can alleviate the negative effects of the marketing managers’ LoM, the root cause of unethical behavior. This way, this study establishes a business case for spirit at work.

The novelty of this study is the development and investigation of a holistic conceptual framework for EDM of marketing professionals that incorporates LoM as an antecedent, ethical judgment as an underlying mechanism, ethical intention as an outcome variable and spirit at work as a boundary condition.

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.

A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.

The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.

Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.

The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.

This study builds on previous discussion of an important area for both academics and academic journals – the issue of reviewers inappropriately asking for (or “coercing”) citation of their own work. That situation creates an opportunity for (hopefully a small number of) academics to engage in unethical behaviour, often with the goal of increasing their citation count. This study aims to draw attention to this often-overlooked issue, critically considering potential reviewer motivations and offering possible remedies.

This study reviews literature and critically discusses this issue, offering a typology for coercive citation suggestions and sharing previously unpublished commentary from Editors of leading journals.

This study provides a typology of reviewer motivations for coercing citations, suggests potential remedies and considers the positive and negative impacts of these suggestions.

This study identifies an area known from multiple discussions to be important to academics and Editors, where many want changes in journals’ practices. In response, this study provides recommendations for easy changes that would decrease the opportunity for unethical behaviour by reviewers and also, for some journals, improve the quality of reviews.

This study draws on the trait activation theory to investigate the relationship between Machiavellianism and relational energy, considering the mediating role of facades of conformity and the moderating role of leader–member exchange ambivalence.

We collected survey data from 275 employees in central China at three time points. We conducted confirmatory factor analysis and bootstrapping to test the hypotheses using Mplus7.0 and the PROCESS macro.

We found that facades of conformity mediated the relationship between Machiavellianism and relational energy. Moreover, the indirect effect of Machiavellianism on relational energy via facades of conformity was more significant when leader–member exchange ambivalence is higher.

This study provides empirical evidence of how and when Machiavellians acquire relational energy from leaders.

The purpose of this paper is to investigate the whistleblowing intentions of external auditors and the factors that influence their intentions.

Using the survey methodology, data was collected from 339 external auditors from licensed private audit firms. The partial least squares structural equation modelling technique was used to analyse the data.

The results indicate that external auditors have a greater propensity to blow the whistle on wrongdoings and they prefer to report wrongdoings using internal channels than external channels. The study further found uncertainty avoidance, masculinity and long-term orientation to be good predictors of whistleblowing intentions.

The findings have practical implications for human resource practitioners who seek to foster job synergy and encourage the reporting of wrongdoings. Also, it has useful implications for policymakers who seek to enhance whistleblowing activities.

Theoretically, this study is among the first to provide empirical support for the applicability of Hofstede’s cultural dimensions theory at the individual level within the whistleblowing discourse from an African perspective.

Capitalism is under siege (Porter & Kramer, 2011), and business schools are under fire (Amann et al., 2013). So, management and leadership education in higher education institutions should be reinvented under the more challenging era of capitalism. How then can business schools cope with these challenges and contribute to global endeavor for making sustainable capitalism? In this context, there is thus reason for the following three core concerns that new understanding of management and leadership education is required. First, shortcomings of contemporary capitalism lead to failures of responsible management. Second, ethical failure of management leadership is a pressing issue. Third, academic responsibility under the new capitalism remains unexamined. Based on these three core concerns, we seek to generate inclusive insights into the educational embeddedness of management and leadership members and the consequences of such embeddedness on managerial processes, structures, and outcomes under contemporary capitalism.

There is a dearth of research in the field of social marketing that attempts to understand why consumers prefer to use plastic packages when using online food delivery services. In addressing this issue, this study aims to investigate the role of moral disengagement, myopia and environmental apathy in the young generations' intentions to use plastic bags while ordering food online. It also examines the mediating role of moral disengagement and the moderating role of guilt in the context of the online food delivery service industry in China.

An online survey was designed to collect data, which yielded 256 usable responses. The partial least squares structural equation modelling (PLS-SEM) technique (SmartPLS 4.0) was used to test the study hypotheses.

The results indicate that environmental apathy, myopia and moral disengagement exert significant negative effects on consumer intention to use plastic. In addition, moral disengagement was able to mediate the links between “environmental apathy”, “myopia” and “plastic usage intention”. Lastly, consumers’ guilt was found to be a significant moderator in the link between moral disengagement and plastic usage intention.

This research holds significant importance for social marketers in the online food delivery service industry. Particularly, by understanding consumers' negative behavioural aspects, social marketers can implement marketing strategies that emphasise green practices for environmental well-being.

This is a pioneer study that focuses on the negative aspects of consumer behaviour, such as myopia, environmental apathy and moral disengagement, to understand what drives young consumers to use plastic. Additionally, this study investigates several new relationships in the social marketing field, such as the mediating effect of moral disengagement between myopia, environmental apathy and plastic usage intention. It also tests the moderating effect of guilt on the link between moral disengagement and use intention.