Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling

By Don A. Moore, Philip Tetlock, Lloyd Tanlu, Max H. Bazerman. 2006

625 citations recorded by the source corpus.

Subfields: Accounting, Information Systems and Management, Marketing

View Paper: https://www.semanticscholar.org/paper/b6bda07b7f487fb7c51cf142c1fb79837f17d4ee

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. David F. Larcker
2. Christopher S. Armstrong
3. Donghui Wu
4. Christopher D. Ittner
5. Jeffrey A. Pittman
6. Daniel Aobdia
7. Oliver M. Rui
8. Xianjie He

In Information Systems and Management

1. Francesca Gino
2. Max H. Bazerman
3. Celia Moore
4. Linda Klebe Treviño
5. Kristin Smith-Crowe
6. Henrich R. Greve
7. Donald Palmer
8. Jo-Ellen Pozner

In Marketing

1. Francesca Gino
2. M. Nelson
3. Richard P. Bagozzi
4. David F. Larcker
5. Christopher S. Armstrong
6. Michael D. Mumford
7. Max H. Bazerman
8. Henrich R. Greve

Citations in the corpus

• How social class shapes thoughts and actions in organizations (2011, background): “Organizational behavior researchers have been interested in why executives, managers and other professionals commit ethical transgressions (Jost et al., 2009; Moore et al., 2006; Brown & Treviño, 2006).”
• Corporate governance, compensation consultants, and CEO pay levels (2012, background): “See Hayward and Boeker (1998), Lennox (2000), Lu (2006), and Moore et al. (2006), among others, for research on these topics.”
• The Effects of Prior Auditor Involvement and Client Pressure on Proposed Audit Adjustments (2011, result): “This finding is consistent with the assertion by Moore et al. (2006) that SOX reforms may be inadequate.”
• Ameliorating Conflicts Of Interest In Auditing: Effects Of Recent Reforms On Auditors And Their Clients (2006, background): “Auditors face a number of countervailing economic and social incentives that may increase or decrease the extent to which their judgments are independent in fact (Kinney, 2005; King, 2002; Moore et al., 2006; Nelson, 2005).”
• Organizations Gone Wild: The Causes, Processes, and Consequences of Organizational Misconduct (2010, background): “Perhaps the most comprehensive of the new ethical-decision-making theories is moral seduction theory (Moore et al., 2006).”
• Theory of Mind and Empathic Explanations of Machiavellianism (2013, background): “Nichols (2001) suggests that such success rests, at least in part, in skills associated with taking the perspective of others.”
• Understanding ordinary unethical behavior: why people who value morality act immorally (2015, neutral): “For example, while we recognize others’ conflicts of interest, we fail to recognize conflicts of interest that we ourselves face that corrupt our behavior [35].”