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Managing trust recovery in case of violation of halal products should be seen in light of the severity of violation as perceived by the consumer. This study aims to investigate how the severity of violation on halal directly impact negative consumer behavior (avoidance, boycott and revenge), and its moderating effect on the relationship between trust recovery and avoidance, boycott and revenge.

In total, 212 questionnaires were distributed amongst customers who were aware and/or had experienced the violation of a halal product in Klang Valley, Malaysia – each of whom were selected using convenience sampling methods. Data were analyzed using descriptive statistics and structural equation modelling techniques, were partial least squares (PLS) software was used to measure the direct and indirect relationships between the variables.

The results of this investigation showed that trust recovery and negative consumer behavior are negatively related; severity is positively related to avoidance, boycott and revenge; and severity moderates the relationship between trust recovery and avoidance.

Empirically, it was found that severity and trust recovery are a significant component that influence negative consumption behavior. This study has significant implications alongside research implications despite some limitations.

In a severe violation case, a company needs to ensure that the strategy to fix the problem is genuine and trustworthy, as consumer trust on the recovery action by company is significance to influence customer avoidance in consuming the company’s product.

The uniqueness of this study exists in the fact that it is the first known one to concentrate on halal violation and examine the moderating effect of severity of halal violation on the relationship between trust recovery and negative consumer behaviors (avoidance, boycott and revenge).

This research aims to separate the effect of a promise from an apology, examine interactional justice as a theoretical mechanism explaining the relationship between these accounts and post‐violation trust, examine how message content compares to the gesture of sending a message, and test offense severity as a moderator.

This study employed the Trust Game.

Results indicated significant apology × promise and apology × promise × offense severity interactions on interactional justice, and interactional justice fully mediated the relationship between promises and post‐violation trust.

Although this study was completed using a laboratory game with anonymous partners, results suggest that interactional justice provides a means for relationships to quickly get back on track after a violation. Specifically, promises provide “forward‐looking” information (trustworthy intent) and interpersonal sensitivity (demonstration of courtesy and concern) that enable interactional justice to affect subsequent trust.

These findings attest to the efficacy of clear accounts to foster interactional justice; in particular, apologies lead to higher interactional justice for less serious offenses. Furthermore, accounts that are “forward‐looking” lead to higher post‐violation trust via interactional justice perceptions.

Recent empirical studies suggest that apologies are associated with higher post‐violation trust, but, unlike this article, have not explicated this process or its boundary conditions.

The purpose of this paper is to establish an integrated framework of the antecedents of enforcement after contract violations in construction projects and to examine whether contract provisions (control and coordination provisions) and trust (goodwill and competence trust) affect enforcement mechanisms (contractual enforcement and relational enforcement).

A survey method was employed to test the hypotheses. The authors collected data from the Chinese construction industry, and general contractor respondents were asked to answer a questionnaire about a contract violation by one of their subcontractors.

Control provisions and competence trust are positively related to contractual enforcement, but goodwill trust is negatively related to contractual enforcement. Relational enforcement is influenced by goodwill trust and competence trust.

This study treats contract violations as a given variable, and it focuses on contract violations by subcontractors. The cross-sectional design makes it difficult to confirm the causality of the relationships.

Overly strict contractual enforcement can generate disputes and a vicious cycle of retaliation, and overly severe relational enforcement can damage a potentially profitable long-term relationship. In construction projects, the violating party will benefit from this study to avoid excessively contractual enforcement and relational enforcement, thus developing a more collaborative atmosphere on the current project and even establishing a solid long-term relationship.

This study extends the project management literature by investigating the antecedents of enforcement after contract violations, an area not yet fully researched.

Facebook groups provide a forum for members to post content and engage with others through comments. Sometimes members behave poorly and violate the expectations of group members. In this study, the authors build a research framework based on expectancy violation theory (EVT) to predict and better understand the behaviour and responses of members when faced with violations in their groups.

Facebook group members completed surveys regarding their interactions in social media groups. The independent variable predictors in the study were categorized by personal characteristics, relationship characteristics and group characteristics. Participants also identified expectancy violations they had encountered (either severe or mild) and identified how they would react to the two types of violations. Regression models were developed for severe and mild violations.

The regression models show that personal characteristics such as age, gender and marital status; relationship characteristics such as their social media usage frequency and their social media engagement level; group characteristics such as anonymity of users and purpose of the group as well as the perceived severity of the violation influence how a member will respond to the expectancy violation.

The research study extends the existing expectancy violation literature by providing a comprehensive framework to predict how users will react to negative expectancy violations. This study also has practical implications for how group administrators might manage expectancy violations.

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.

The purpose of this paper is to contribute to understand the role of the statutory auditing profession in France. The study is theoretically based on distinctions between a functionalist view of professions and a neo-weberian view. Prior research, conducted in Anglo-American countries has shown that the auditing profession has focussed primarily on protecting the private interests of the profession. Hence, there is a need to conduct research on this topic in a code law country where the state is expected to play a significant role in protecting the public interest.

The methodology involves a content analysis of 148 disciplinary decisions issued against statutory auditors in France from 1989 to 2006. This analysis identified 21 types of violations grouped into public interest or private interest offences. Because visible offences are public and are more likely to threaten the reputation of the profession, these types of decisions are also studied with respect to their visibility.

The results reveal that in a code law country such as France the auditing profession tends to defend both the public interest as well as its private interests. The results also support the “visibility” effect.

The written disciplinary decisions have been anonymized so that the names of the auditors and the clients cannot be identified.

This paper differs from previous studies conducted in the Anglo-American context which show an emphasis on protecting the private interests of the auditing profession. Moreover, this study reveals the existence of “mixed” offences and underlines that a profession primarily focusses on these cases. Thus, the work reconciles in part the functionalist and neo-weberian perspectives. Lastly, this paper confirms the importance of the visibility effect.

The purpose of this paper is to focus on the role of the tax agent as a preparer of tax returns and provider of professional tax advice under a system based on self‐assessment principles. It recognises the competing pressures under which tax agents attempt to discharge their professional responsibilities, and examines the implications for potentially unethical behaviour.

The paper uses a mail survey of tax professionals in Western Australia. Respondents are presented with realistic tax return scenarios, in which the demands of the client are varied according to the risk of audit, the severity of tax law and the materiality of dollar amounts involved.

The findings suggest that the severity of tax law violation is an important factor in ethical decision‐making, but that audit risk and the amounts involved are not.

The lack of support for audit risk as an influential variable is an important outcome, because policy makers have traditionally proceeded on the basis that increases in audit probabilities will reduce the likelihood of taxpayers adopting aggressive tax reporting positions. However, since the findings are based on an Australian sample, care must be taken in generalizing these findings elsewhere.

The implications are important in that alternative enforcement and compliance strategies must be considered by tax administrators.

The paper extends empirical research into taxpayer attitudes to those of the preparers of tax returns. The findings will be of relevance both to tax agents and to tax administrators.

The purpose of this study is to examine the effect of supervisor’s unfair treatment on follower’s retributive and restorative justice perceptions. The main goal is to find asymmetric nonlinear trajectories in the relationship between the severity of unfair treatment and employees’ orientation toward retributive/restorative justice.

Using an experimental policy-capturing design that varied five levels of transgression severity (none to very high) within supervisor–subordinate relationship injustice situations, 168 employees rated their retributive/restorative justice preferences. Latent growth curve modeling was used to fit the overall patterns of change.

As hypothesized, the trajectory of restorative justice was convex and progressed in a negative exponential shape, whereas the retributive justice trajectory was concave but followed a less steep positive exponential shape.

The main limitation is a threat to the external validity of the results. Scenario-based surveys may not fully generalize to actual organizational situations.

These findings help managers to understand how unjust treatment can shape employees’ expectations and, thus, address it adequately. This is important to retain qualified personnel and to minimize workplace disengagement in the aftermath of poor treatment.

Restorative justice is of great importance for minor and moderate violations of justice.

By illustrating different trajectories, this study extends research on restorative and retributive justice in organizations. The results help to understand when people expect restoration and are motivated to punish wrongdoers.

The aim of this study is to investigate Turkish taxpayers’ perception of the severity of tax evasion relative to other crimes and violations.

A questionnaire survey was administrated to 475 Turkish self-employed respondents. One sample t-test and one-way analysis of variance methods were used for data analysis.

The results of the study illustrate that tax evasion ranked 10th among the 21 offences surveyed. The results indicate that the average person views tax evasion as only somewhat serious. When compared to similar white-collar crimes, it ranked less severe than accounting fraud, while it was ranked higher than violation of minimum wage laws, welfare fraud and child labor laws. The results of this paper are important as they emphasize the fact that general public do not perceive tax evasion as a serious crime. This perception, allied to lack of enforcement efforts, has created an environment where certain individuals may not be afraid of cheating on their tax return. The study also endeavors to observe whether there is a correlation between the relative severity of a crime whether a victim is involved or not.

The main limitation arises from the sampling process used. The sample was drawn from only one city of Zonguldak, Turkey. The second limitation is related to the possibility of a participant misunderstanding the questions and terminology used in the survey. The third limitation is that this study only measures perceptions of the seriousness of 21 selected offences; hence, it may not be representative of the actual crimes.

This is an important study in relation to Turkey. This is the pioneer study of its kind which investigates the relationship between tax evasion as a crime and other offences in Turkey. Another important aspect of this study is the fact that our results indicate a close correlation with similar studies carried out in the USA.

This paper aims to examine the widespread effects of service actors’ verbal aggression on witness customers’ intentions toward the service organizations through their self-conscious emotions. The moderating roles of the witness customers’ empathic tendencies and the source of aggression are also examined.

In two scenario-based experiments and by adopting a multifoci approach, severity of mistreatment (aggression vs incivility vs no-mistreatment) and source of mistreatment (employee-to-employee and customer-to-customer) were manipulated to test distinctive effects of witnessing aggression on self-conscious emotions and intentions.

This study shows that witnessing aggression during service experiences negatively influences customers’ intentions towards the service organization through self-conscious emotions. Moreover, empathic tendencies of customers make these effects more pronounced. It is also shown that witnessing employee-to-employee aggression has a stronger effect on self-conscious emotions and intentions than customer-to-customer aggression.

This paper uncovers the distinctive effects of aggressive behaviors of service actors on self-conscious emotions from the third-party perspective. It is also shown that empathic tendencies can be detrimental to service organizations in certain conditions.

The results warn service managers against verbal aggression because of its negative effects on witness customers. It is suggested that they should try to clarify the incident and restore justice in front of the witnesses.

This paper is one of the first attempts to investigate the distinctive effects of witnessing aggression during service experiences and the roles of self-conscious emotions and emphatic tendencies.