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This study aims to examine the determinants of Foreign Corrupt Practices Act (FCPA) violations and consequences of FCPA enforcements.

This paper uses publicly available data from Compustat, I/B/E/S and Thomson Reuters databases, combined with Securities and Exchange Commission (SEC) and Department of Justice (DOJ) cases, to extract insights on FCPA violations and enforcements using econometric approaches.

The main determinants of FCPA violations appear to be firm size, multinational structure, country corruption and Sarbanes-Oxley Act control weaknesses. Traditional misreporting risks (F-score and M-score) do not predict FCPA violations. This study discovers significant differences between FCPA violations by motivation, as in, sale generation, rent extraction or cost evasion. Bribes motivated by sale generation or rent extraction are partially driven by the extent of the firm’s global operations, whereas bribes motivated by cost evasion relate to internal influences. This study also finds that enforcement is more salient for criminal violations (DOJ enforcement), compared to civil violations (SEC enforcement).

This research provides new insights into the determinants of FCPA violations while underscoring the need for effective measures to combat bribery and promote ethical business practices. This research contributes to the ongoing efforts to curtail bribery, offering valuable insights into the characteristics of firms more likely to engage in bribery and contexts in which these activities occur. It provides critical implications for regulatory bodies, highlighting the differential responses of firms to varying types of enforcement, namely, criminal versus civil, as the authors observe greater decreases in internal control weaknesses following DOJ enforcement compared to SEC enforcement.

For enforcement agencies, the findings underscore the importance of rigorous criminal enforcement against FCPA violations, highlighting the improved control environments prompted by DOJ actions. Managers will find this research relevant, as it demonstrates that a firm’s entry into international markets substantially elevates the risk of its representatives engaging in bribery with foreign officials. In addition, the results are of interest to regulators, revealing that the underlying motivations driving a firm’s activities can significantly alter the factors to consider that might lead to an FCPA violation.

This paper is the original work of the authors and explores the determinants and consequences of FCPA violations and enforcement actions since 2002. To the best of the authors’ knowledge, it is the first to explore bribe determinants by their motive and documents industry-wide benefits arising from criminal enforcement.

In this study, the authors investigate a pressing concern: how auditors react to their clients facing repercussions due to environmental violations. More specifically, this study aims to examine how environmental engagements, which carry potential risks and liabilities, influence auditors’ decision-making and fee structure.

This study uses unique, reliable and actual violation data from the United States Environmental Protection Agency (US-EPA) from 2000 to 2015, focusing on clients involved in environmental violations that led to legal prosecution and penalties and those who subsequently engaged in voluntary supplemental environmental projects (SEPs). The authors use the ordinary least squares method to test the authors’ main research question and later use propensity score matching and alternate data source (ASSET4) to check the robustness of the authors’ results.

The authors find that firms with environmental violations are more susceptible to auditor resignation. Moreover, the environmental violator firms that maintain their engagement with auditors pay significantly higher audit fees compared to non-environmental violator firms. Furthermore, these environmental violator firms also face extended audit report delays and take longer to appoint a new auditor.

This study provides an additional consequence of environmental violations, namely, increased chances of auditor resignation and higher audit fees, alongside the penalties imposed by the US-EPA. Moreover, the authors’ findings position environmental violations and participation in SEPs as important factors in auditors’ business risk assessment.

Drawing on cognitive appraisal theory, this study aims to explore the indirect effect of work/family boundary violations on teleworkers’ counterproductive work behavior (CWB). In addition, it examines the moderating role of involuntary teleworking in this context.

Based on the diary study method, this study used 543 questionnaires collected from 122 teleworkers in China.

The findings indicate that working time demands mediate the relationship between work boundary violations and teleworker CWB, and threats to family roles mediate the relationship between family boundary violations and teleworker CWB. In addition, involuntary teleworking positively moderates the relationship between work boundary violations and working time demands, as well as the relationship between family boundary violations and threats to family roles.

The study makes several valuable contributions to the extant literature. First, it enhances research on the antecedents of teleworker CWB. Second, by introducing two mediating variables corresponding to two types of boundary violations, the paper provides new insights and a fresh understanding of the effects of boundary violations in teleworking situations. Third, by considering the moderating role of involuntary teleworking, this research adds to the current knowledge on the impact of discussing boundary violations solely on teleworking or traditional office days.

Based on the cognition-affection personality system theory, this study constructs and tests a mediation model of leadership non-contingent punishment on bystander workplace deviance behavior through bystander affective rumination and bystander psychological contract violation, as well as a chain mediation effect of bystander affective rumination and bystander psychological contract violation, and explores the moderation role of bystander performance pressure in this model.

This study takes 454 employees and their colleagues from several Chinese enterprises as the research subjects and conducts a paired survey at three-time points using Mplus 7.4 to analyze the empirical data.

The research results are as follows: Bystander affective rumination and bystander psychological contract violation play a mediation role between leadership non-contingent punishment and bystander workplace deviance behavior, respectively. Bystander affective rumination and bystander psychological contract violation play a chain mediation role in the positive role of leadership non-contingent punishment on bystander workplace deviance behavior. Bystander performance pressure moderates the chain mediation path by enhancing the positive role of leadership non-contingent punishment on bystander affective rumination.

This study comprehensively explores the internal path of the impact of leadership non-contingent punishment on bystander workplace deviance behavior from the perspective of bystanders through dual paths of cognition and affection. It enriches the result variables of leadership non-contingent punishment, expands existing research on the mediation mechanism of leadership non-contingent punishment and deepens the understanding of the mechanism of leadership non-contingent punishment. At the same time, it has practical guidance significance to promote the suppression of leadership non-contingent punishment in organizations, reduce the occurrence of employee workplace deviance behavior, help employees better integrate into the organization and build a harmonious organizational environment.

The purpose of this study is to test the mechanism of visionary leadership on subordinates' work withdrawal behavior through cognitive strain and psychological contract violation, and also to reveal the possible dark side of visionary leadership. The moderation effects of subordinates' facades of conformity and leader behavioral integrity in the cognition–affect dual-path process are also discussed.

This study conducted a three-wave longitudinal survey. The data were collected from 574 employees and their superiors in several Chinese enterprises. The authors used Mplus 7.4 and adopted a bootstrapping technique in the data analysis.

Visionary leadership has positive effects on cognitive strain and psychological contract violation; cognitive strain and psychological contract violation mediate the relationship between visionary leadership and work withdrawal behavior, respectively. Subordinates' facades of conformity and leader behavioral integrity moderate the positive effects of visionary leadership on cognitive strain and psychological contract violation, as well as the indirect effect of visionary leadership on subordinates' work withdrawal behavior through cognitive strain and psychological contract violation.

This study reveals the underlying mechanism of visionary leadership's negative impact on job outcome through the cognition and affective reaction of subordinates to visionary leadership, and broadens the scope of visionary leadership research. It also provides some practical suggestions on how to transmit the organizational vision effectively and reduce subordinates' work withdrawal behavior.

Based on the conservation of resources theory, this study aims to investigate if the fear of career harm influences employees’ knowledge-hoarding behavior. The study further examines felt violation as the predictor of employees’ fear of career harm. The study also explores leader-member exchange as a boundary factor influencing the effect of felt violation on employees’ fear of career harm.

The data were collected in three waves from 402 professionals working in the information technology industry in Bengaluru, popularly known as the Silicon Valley of India.

The findings indicate fear of career harm as a critical predictor of employees’ knowledge-hoarding behavior. Moreover, felt violation indirectly impacts knowledge-hoarding behavior by enhancing employees’ fear of career harm. The adverse effect of felt violation was found to be stronger for employees with poor-quality relationships with their leaders.

The study carries important managerial implications as it uncovers the antecedents of knowledge hoarding. First, the human resource department can devise specific guidelines to ensure that the employees are treated the way they were promised. They can also organize training opportunities and mentoring so that the employees’ performance and growth do not get hampered, even if there is a violation. Moreover, such cases should be addressed in an adequate and expedited manner. More significantly, leaders can compensate for the failure of organizational-level levers by developing quality relationships with their subordinates.

The study advances the existing literature on knowledge hoarding by establishing a novel antecedent. Furthermore, it identifies how the employee-leader relationship’s quality can mitigate the adverse effect of felt violation.

The purpose of this study is to examine the mechanism of benevolent leadership on employee cheating behavior through two paths – employee uncertainty and perceived acceptability of norm violation – and also reveal the possible dark side of benevolent leadership. Meanwhile, the moderating effects of leader behavioral integrity in the cognition dual path process are also discussed.

This study invites 383 employees and their superiors in seven Chinese enterprises as the research objects and conducts a paired survey at three time points, and then Mplus 7.4 software is used to analyze the empirical data.

The results are shown as follows. Benevolent leadership plays a positive role on uncertainty and perceived acceptability of norm violation. Uncertainty and perceived acceptability of norm violation mediate the relationship between benevolent leadership and cheating behavior, respectively. Leader behavioral integrity moderates the positive role of benevolent leadership on uncertainty and perceived acceptability of norm violation. Leader behavioral integrity moderates the indirect effect of benevolent leadership on employees' cheating behavior through uncertainty and perceived acceptability of norm violation.

This study reveals the mechanism behind the negative role of benevolent leadership through the cognition reaction of employees to benevolent leadership and broadens the research scope of benevolent leadership. Meanwhile, it provides some practical inspiration for leaders to effectively use the benevolent leadership style and restrain employees' cheating behavior.

Service robots are expected to become increasingly common, but the ways in which they can move around in an environment with humans, collect and store data about humans and share such data produce a potential for privacy violations. In human-to-human contexts, such violations are transgression of norms to which humans typically react negatively. This study examines if similar reactions occur when the transgressor is a robot. The main dependent variable was the overall evaluation of the robot.

Service robot privacy violations were manipulated in a between-subjects experiment in which a human user interacted with an embodied humanoid robot in an office environment.

The results show that the robot's violations of human privacy attenuated the overall evaluation of the robot and that this effect was sequentially mediated by perceived robot morality and perceived robot humanness. Given that a similar reaction pattern would be expected when humans violate other humans' privacy, the present study offers evidence in support of the notion that humanlike non-humans can elicit responses similar to those elicited by real humans.

The results imply that designers of service robots and managers in firms using such robots for providing service to employees should be concerned with restricting the potential for robots' privacy violation activities if the goal is to increase the acceptance of service robots in the habitat of humans.

To date, few empirical studies have examined reactions to service robots that violate privacy norms.

The empirical studies of the options market efficiency have reported contradictory results, which sometimes confuse practitioners and academicians. The aim of this study was to clarify several aspects of options market efficiency by exploring the answers to two main questions: Under what conditions is the options market more efficient? Are the discrepancies in the estimated efficiency due to the reality of efficiency or mismeasurement?

Using a meta-analysis approach, 54 studies have been analyzed, which included 1,315 tests. The sum of the observations for all of the tests is 3.7 m observation sets. The effect size (type r) has been used to compare the different statistics in different studies. The cumulative effect size and its diversification have been calculated by the random effects model and Q statistic, respectively.

The most interesting finding of the study was that the options market, in all circumstances, is significantly inefficient. Another important finding was that the heterogeneity of options market efficiency is due to the complexity of pricing relations, test time, violation index and price type. To overcome this heterogeneity and accuracy, future studies should test the no-arbitrage options pricing relations at different times and by different price types, using complex and simple pricing relations and either mean violation or violation ratio efficiency measures.

Public disagreement about the options market efficiency in past studies means that this variable is heterogeneous in different conditions. As a significant contribution, this study develops the literature by proposing the causes of options market efficiency heterogeneity.

This study aims to modify the human factors analysis and classification system (HFACS) to make it suitable for collapse accident analysis in construction. Based upon the modified HFACS, distribution patterns of causal factors across multiple levels were discerned among causal factors of various stakeholders at construction sites. It explored the correlations between two causal factors from different levels and further determined causation paths from two perspectives of level and stakeholder.

The main research framework consisted of data collection, coding and analysis. Collapse accident reports were collected with adequate causation information. The modified HFACS was utilized for coding causal factors across all five levels in each case. A hybrid approach with two perspectives of level and stakeholder was proposed for frequency analysis, correlation analysis and path identification between causal factors.

Eight causal factors from external organizations at the fifth level were added to the original HFACS. Level-based correlation analyses and path identification provided safety managers with a holistic view of inter-connected causal factors across five levels. Stakeholder-based correlation analyses between causal factors from the fifth level and its non-adjacent levels were implemented based on client, government and third parties. These identified paths were useful for different stakeholders to develop specific safety plans for avoiding construction collapse accidents.

This paper fulfils an identified need to modify and utilize the HFACS model for correlation analysis and path identification of causal factors resulting in collapse accidents, which can provide opportunities for tailoring preventive and protective measures at construction sites.