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The purpose of this paper is to understand how individuals seek to reduce the occurrence of unethical requests at work and the effects of such strategies.

The authors built a grounded theory through semi-structured interviews with 65 individuals who worked for companies involved in the Brazilian corruption scandal called Operation Car Wash.

The interviewees reported that they use two central strategies to avoid unethical requests: explicit moral communication (directly stating that they are not willing to adhere to an unethical request) and implicit communication (expressing such a refusal through moral symbols). Both strategies signal the morality of the communicator and lead the possible proponent of an unethical request to perceive a greater probability of being reported and, thus, avoid making such an unethical request. However, while explicit moral communication affects the perceived morality of the individual who would possibly make an unethical request, implicit (symbolic) moral communication does not. As a consequence, the risks of retaliation for making a moral communication are greater in the case of explicit moral communication, entailing that implicit moral communication is more effective and safer for the individual who wants to avoid unethical requests.

This paper broadens the literature on business ethics and moral psychology by shifting its focus from what organizations and leaders can do to prevent unethical behavior to what leaders can actively do to protect themselves from unethical requests.

This study aims to examine the relationship between selfishness, moral justification and intention to fraud among accounting certified professionals. It focuses on the role of moral justification in explaining the link between selfishness and intention to fraud.

Data were collected with the help of a structured questionnaire. The final sample includes 240 accounting certified professionals. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling.

The results of this study show that selfishness has no direct impact on the intention to commit fraud. However, selfishness does have a positive impact on moral justification. Furthermore, the study found that moral justification mediates the relationship between selfishness and fraud intention.

This study provides important implications for accounting firms and other organizations and recommends that they implement the necessary practices to reduce the fraudulent intentions of certified accounting professionals while simultaneously reducing selfishness and moral justification.

This research is among the few studies in the accounting field that address the mediating role of moral justification in the relationship between selfishness and fraud intention among certified accounting professionals.

This study aims to clarify the psychological mechanism of international contractors' fraud by linking performance pressure to fraudulent intention through the displacement of responsibility and addressing the moderating role of moral intensity.

Based on moral disengagement theory, performance pressure was hypothesized to be positively associated with fraudulent intention by mediating the displacement of responsibility. Drawing on the issue-contingent theory, moral intensity was hypothesized to inhibit the relationship between performance pressure and displacement of responsibility in three aspects: magnitude of consequences (MC), probability of effect (PE) and social consensus (SC). The scenario-based questionnaire was conducted to collect information from contractors spread across 50 countries. The partial least squares structural equation modeling was employed to assess the proposed model.

The results demonstrated that performance pressure was positively associated with the fraudulent intention, and displacement of responsibility exerted a positive partial mediating impact between performance pressure and fraudulent intention. Regarding moral intensity in the moderating analysis, the negative moderating role of MC and PE was significant, while that of SC was insignificant.

This study provides international construction practitioners with a deep understanding of the formation mechanism of fraud at the psychological level.

It clarifies the psychological mechanism from performance pressure to fraudulent intention by integrating a mediation impact from the displacement of responsibility and a moderation effect from MC and PE. It contributes to the sparse research on how situational factors shape individuals' fraudulent intentions in the international context. It provides a fresh perspective on fraud by constructing a formation model from moral psychological theories.

The pervasive issue of employee exploitation has surfaced as a salient ethical quandary within the context of modern-day workplaces, thereby demanding expeditious and imperative deliberation and redressal. This research endeavor aims to meticulously investigate the ramifications of employee exploitation on the proclivity to partake in the act of cutting corners within the workplace. This analysis encompasses the sequential mediating variables of negative emotions, namely resentment, anger, and frustration, as well as moral disengagement.

A purposive sampling technique and self-administered questionnaires were utilized in this study of 132 SME sector personnel. The current study is time-lagged in nature and uses the Amos software, the data were analyzed using exploratory and confirmatory factor analyses, as well as structural equation modeling.

According to the results, employee exploitation has a strong positive impact on cutting corners. This effect is mediated progressively by negative emotions (resentment, anguish, frustration), as well as moral disengagement. According to the findings, organizations should prioritize addressing employee exploitation to build a healthy work environment that promotes employee well-being and encourages employee voice.

This study’s novelty comes from its analysis of the sequential mediation of negative emotions, as well as moral disengagement, in the relationship between employee exploitation and cutting corners. The study’s findings add to the body of literature concerning management development, conflict handling, and employees’ attitudes and behaviors by offering a thorough grasp of the detrimental effects of employee exploitation on cutting corners as well as useful recommendations for businesses looking to promote productive workplaces.

This study aims to fill the gap between academia and reality by empirically confirming the effect of moral preferences on consumer responses (purchase intention) to fashion companies’ unethical activities. This study also explores the moderating effect of collectivism and individualism on the paths from moral preferences to purchase intention.

Respondents read a stimulus passage describing unethical activities of imaginary fashion brand A and the economic benefits of purchasing/using the brand's products. Then, they were asked to answer questions about homo moralis, homo economicus, individualism, collectivism and purchase intention.

Homo moralis significantly and negatively influenced respondents’ purchase intention. Homo economicus significantly and positively affected purchase intention. Collectivism further increased the negative influence of homo moralis on purchase intention. In contrast, individualism increased the positive effect of homo economicus on purchase intention.

The scope of future research should include various products and explore variables that help consumers perceive that the ethical issues of the industry are deeply related to themselves. Studies should also examine the intention not to purchase products from unethical companies as an outcome variable. The economic aspect that responds to incentives affects purchase intention more strongly than the moral aspect of consumers, which helps explain the behavior of consumers who think of themselves as ethical but purchase products from unethical companies.

This study can help fashion companies establish strategies such as corporate social responsibility that will lead to a positive effect on consumers’ purchase intention.

The purpose of this study is to examine the predictive value of psychopathy features on crime-related emotional states in forensic male patients with offence histories who were mandated to Dutch clinical care.

The study had a retrospective design in which psychopathy features were assessed using the Psychopathy Checklist-Revised. For each patient, information on the events leading up to the crime and a description of the crime itself were extracted from the hospital record to assess emotional states. These crime-related emotional states were assessed using the mode observation scale. The sample consisted of 175 patients with offence histories.

Multiple regression analyses indicated that affective features of psychopathy were a negative predictor for feelings of vulnerability in the events leading up to the crime but not predictive of loneliness. The interpersonal features were predictive of deceit during criminal behaviour.

This study leads to a better, more nuanced and substantiated understanding of which emotional states play a prominent role in criminal behaviour and how these states are affected by psychopathic traits. This knowledge can influence existing treatment programmes for patients with offence histories.

Several studies have examined the relationship between emotional states and criminal behaviour and between psychopathy and emotions, but less is known about the predictive relationship between psychopathy features and crime-scene-related emotional states.

The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work ethics to solve related problems.

This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021.

The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants.

It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment.

The initial research focused on the relationship between Islamic work ethics in behavioral accounting.

The purpose is to use co-citation analysis of servant leadership (SL) research to investigate the evolution of the field, its subfields, gaps and opportunities for future research in a systematic manner.

A document co-citation technique and three clustering algorithms (latent semantic index (LSI), the log-likelihood ratio (LLR) and the mutual information (MI) index) were employed to analyse 24,030 references from 549 articles spanning a period of 50 years.

Cluster analyses reveal that SL research consists of eight distinct subfields: (1) conceptualisation and measurement of SL; (2) SL and related theories; (3) methodological foundations and empirical expansion of SL research; (4) individual-level cognitive effects of SL and related theories; (5) “Warmth effects” of leadership behaviour; (6) antecedents of effective leadership; (7) SL, marketing, sales management and ethics and (8) SL, job design and work engagement. Important gaps and opportunities for future research are identified.

The analyses do not show a complete picture of research on SL. Interesting works used by subgroups of SL researchers may not have enough citations to be included in the results. Moreover, bibliometric analyses do not explain the impact of books, journals and articles on the practice of SL. The authors welcome future analyses of the most influential sources of SL practice. The authors expect that managerial and practice-oriented books and journals, such as the International Journal of Servant Leadership and the Servant Leadership Theory and Practice, would play a central role in such analyses.

The discussions of the nature of SL, its effects and antecedents are useful to leaders who want to develop a SL style or assist others in developing it. For researchers and doctoral students, the cluster analyses of co-citations give an overview of the subfields of SL research and reveal important knowledge gaps in the literature.

SL has several favourable effects on the motivation and psychological well-being of followers. Also, followers tend to adopt a willingness to serve.

Previous research has categorised SL research into three broad categories or phases. The cluster analyses of the co-citations reported here reveal a meaningful structure of eight distinct subfields. Knowledge gaps within the subfields represent novel opportunities for future research on SL. The authors also suggest a new subfield of SL research: pedagogical approaches to the motivation and development of SL skills.

Clinically, it is often observed that autistic people may have a heightened need for rules and may find rule violations very distressing. It is clinically plausible that autistic individuals may be prone to hyper-morality and greater reactivity and adverse experiences arising from moral threats and violations. Such adverse experiences may, in some instances, lead to moral distress (MD) or in more extreme cases moral injury. Thus, this study aims to examine how MD can operate in the context of autism.

The authors explore clinical hypotheses on how MD can intersect with different features of autism by drawing on clinical and research knowledge of autism spectrum disorder and how it contextualises experiences of morality.

Based on a review of the literature and theory, the authors hypothesise that autistic individuals may be more prone to MD where they have a lower threshold for MD. As a result of this lower threshold, they may have more frequent exposure to MD, experience more immediate and intense subjective reactions to moral transgressions, for more protracted periods. Also, they may find it more difficult to over-ride and neutralise moral outrage. As a result, they may be more susceptible to mental health sequelae and impaired social and occupational functioning. Practical recommendations are made for clinicians supporting people with autism with a propensity for MD or moral injury, to improve their quality of life.

Practical recommendations are made for clinicians supporting people with autism with a propensity for MD or moral injury, to improve their quality of life.

Understanding MD in an autistic context is important for detecting and treating the adverse impacts of MD on autistic individuals. Importantly, erroneous preconceptions about moral reasoning in autism need to be mitigated to fully understand the moral experiences and harness the many strengths of people with autism.