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Working with organizations is central to organizational ethnography. However, while research ethics relating to individual participants is widely discussed, research ethics relating to the organizations has been neglected. The purpose of this article is to address this shortcoming and introduce the concept and domain of “meso-ethics” in research ethics. Meso-ethics pertains to organizations as research participants and thus allows for the explicit inclusion of organizations in ethical considerations and practice. Meso-ethics complements the known domains of micro-ethics and macro-ethics in research ethics.

The concept of meso-ethics takes point of departure in the micro-ethical principles of “respect, and avoiding harm” and adjusts these to apply to organizations. The organizations are first defined as a distinct type of research participants, which differs from individual participants. The organizations are formally organized units that possess resources to assert power and stakeholders with a vested interest in the research. Second, the relationship between researchers and organizations is related to issues of power, allowing for a view of the power relations as flexible and relational. Moreover, this includes a potential vulnerability to harm on both sides.

The new concept and domain meso-ethics allows for explicit reflections and practice of research ethics in relations to organizations, a central participant in organizational ethnography. There is a discussion that meso-ethics should be combined with micro-ethics and macro-ethics in future practice to allow for comprehensive reflections and practice of research ethics.

The article contributes a new concept and domain of research ethics, meso-ethics, in organizational ethnography and related research to explore and practice research ethics in relation to organizations participating in our research. Meso-ethics complements the known domains of micro-ethics and macro-ethics in research ethics.

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.

As a crucial counter-equivalent to business ethics, consumer ethics has emerged as a promising research domain for practitioners and academicians alike. Despite its pertinence for both industry and academia, little is known about the existing state of consumer ethics research. To address this limitation, a systematic literature review was conducted to identify key research themes, gaps in the extant literature and set the agenda for future research.

This literature review is based on a sample of 81 research articles drawn from Scopus and EBSCO host databases and analysed on different classification bases, covering a period from 2004 to 2019.

The results reveal that pro-social behaviour has gained recent attention in consumer ethics research. Moreover, there has been a renewed focus to understand and mitigate the attitude–behaviour gap in ethical consumption. The authors also found that majority of the studies have been conducted in Europe and North America, in a single country context.

Consumer ethics has significant economic and social consequences worldwide. Consumer ethics insights can help marketers and practitioners to devise strategies that minimize business losses due to unethical consumer behaviour, incentivize ethical consumption and align corporate social responsibility initiatives that draw consumer support.

To the best of our knowledge, this is the first major (systematic) review on consumer ethics after Vitell’s review of 2003. This review provides valuable directions for future research to carry this domain forward.

This paper aims to map the evolution of research in business ethics from 1991 to 2018. It aims to identify the major themes and how they have evolved. It also aims to identify gaps in the literature for recommending future research agenda.

This study uses co-word network analysis. Co-word network analysis is a bibliometric technique used to objectively identify research themes via article keywords. The study examines articles from 1991 to 2018, which is a span encompassing a greater number of articles than previous bibliometric studies in business ethics. This time span was split into four periods and major research themes were identified for each period to map the changes in research agendas in the business ethics discipline over time.

The findings point to increasing maturation of the discipline, a slight decline in ethical decision-making research, a rise in research at the intersection of leadership and ethics and exponential growth in studies on corporate social responsibility. Ethical issues in business-to-business contexts are understudied. Research in environmental disclosures and leadership is expected to grow in the future.

This is the first study in business ethics to use keywords for analyzing the evolution of a discipline. This study encompasses more articles than any other study in business ethics. Finally, this is the only study to use co-word network analysis to study business ethics literature.

Many companies invest in innovations because of the inherent benefits, and research on innovation has increased over the year. However, the vast majority of research papers deals with purely technical matters. There seem to be growing concerns over ethical issues in adopting innovations in the construction industry. This extant review of literature aims to analyse the interrelations between the concepts of ethics and innovations in construction research to understand the advances of current scientific production and future lines of research.

Thus, this work presents a bibliometric analysis covering articles obtained from the Web of Science Core Collection Database published between 1995 and May 2021. A sample size of 5,786 research papers relevant to the study was evaluated using VOSviewer software.

The results of the analysis shed light on the evolution of the connection between the two concepts. The study highlighted Heng Li as the most productive author. The country with the most publications and citations is China. The most productive institution is the Hong Kong Polytechnic University. The results revealed a limited intellectual exchange and lack of cohesion characterising the two concepts (ethics and innovation), resulting in a situation whereby innovation-related researchers tend to follow personal trajectories in isolation from ethics-related researchers in the construction field.

This is probably the most comprehensive scientometric analysis ever conducted to examine the theoretical relationship between ethics and innovation in construction. This study adds to the so far limited knowledge in the field and provides insights for future research. Overall, this review may spur future research on dyad investigation of ethics and innovative related themes in construction such as ethics and sustainability, ethics and sensor-based technology and ethics and innovative safety approach.

Predatory trading is a stock market trading technique in which certain market participants exploit information about other market participants' need to trade. Predatory trading often harms others. Hence, this paper examines the determinants and effects of financial practitioners' and lay people's judgments of predatory trading. Specifically, it investigates how the public availability and reliability of the exploited information affect their ethics and legality judgments and how the latter influence their behavioral intentions and regulation support.

The authors conducted two scenario judgment studies. In the first study, participants were financial practitioners, and in the second – lay people.

Practitioners often judge predatory trading to be ethical. Practitioners and lay people incorporate in their ethics and legality judgments the public availability of the exploited information but tend to discount the legal reliability criterion. Lay people justify their ethics judgments using harm, legal or profit maximization principles. Practitioners' intentions to engage in predatory trading and lay people's intentions to let predatory fund managers invest their money depend on their judgments, which influence their regulation support.

This paper is the first to explore people's judgments of predatory trading. It highlights that despite the harm that predatory trading involves, practitioners often judge it to be ethical. Although law tends to lag behind financial innovation, people base their judgments and hence also behavioral intentions on their interpretation of the regulation. Hence, it reveals a dark aspect of the relationship between ethics and legality judgments.

Qualitative research that involves the use of human participants calls for the need to protect those participants to give their honest view during data collection. This is an important part of every primary data collection in qualitative studies using interviews. This paper aims to investigate all available ethical considerations that need to be observed by the researcher when conducting primary data collection through interview and to explore the theories that underpin the ethics in qualitative studies.

This paper systemically reviewed existing qualitative data on ethics and gathered information that were analysed and presented on the topic area.

The findings show that ethical considerations deal with the various approaches adopted by the researcher to make the participants feel safe to participate in any given researcher. During an interview process in qualitative research, the findings show that anonymity, voluntary participation, privacy, confidentiality, option to opt out and avoiding misuse of findings are ethical considerations that must be observed by the researcher. The outcome of the investigation also shows that deontology and utilitarianism, rights and virtue are the main theories that underpin ethical considerations in research.

The rights of the research participants need to be respected in qualitative research to assist in gathering accurate information to achieve the objectives of study. This and other ethical principles such as anonymity, privacy, confidentiality, voluntary participation and option to opt out guide the researcher to systematically adhere to data collection approaches that yield valid results in qualitative data collection using interviews.

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.

Following the surge of documents laying out organizations' ethical principles for their use of artificial intelligence (AI), there is a growing demand for translating ethical principles to practice through AI governance (AIG). AIG has emerged as a rapidly growing, yet fragmented, research area. This paper synthesizes the organizational AIG literature by outlining research themes and knowledge gaps as well as putting forward future agendas.

The authors undertake a systematic literature review on AIG, addressing the current state of its conceptualization and suggesting future directions for AIG scholarship and practice. The review protocol was developed following recommended guidelines for systematic reviews and the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA).

The results of the authors’ review confirmed the assumption that AIG is an emerging research topic with few explicit definitions. Moreover, the authors’ review identified four themes in the AIG literature: technology, stakeholders and context, regulation and processes. The central knowledge gaps revealed were the limited understanding of AIG implementation, lack of attention to the AIG context, uncertain effectiveness of ethical principles and regulation, and insufficient operationalization of AIG processes. To address these gaps, the authors present four future AIG agendas: technical, stakeholder and contextual, regulatory, and process. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.

To address the identified knowledge gaps, the authors present the following working definition of AIG: AI governance is a system of rules, practices and processes employed to ensure an organization's use of AI technologies aligns with its strategies, objectives, and values, complete with legal requirements, ethical principles and the requirements set by stakeholders. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.

For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.

For society, the authors review elucidates the multitude of stakeholders involved in AI governance activities and complexities related to balancing the needs of different stakeholders.

By delineating the AIG concept and the associated research themes, knowledge gaps and future agendas, the authors review builds a foundation for organizational AIG research, calling for broad contextual investigations and a deep understanding of AIG mechanisms. For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.

This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.

This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.

This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.

Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.

This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.