The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments

By P. Douglas, Ronald A. Davidson, B. Schwartz. 2001

357 citations recorded by the source corpus.

Subfields: Cognitive Neuroscience, Information Systems and Management, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c8c41b9f4a0a9687af6cba9b5bc37e2555afab96

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Citations in the corpus

Ethical leadership, moral equity judgments, and discretionary workplace behavior (2013, background): “These judgments are also most likely to be influenced by observed norms of the societal culture in which the person and organization are embedded (Douglas et al., 2001), as opposed to the role modeling or sensemaking behaviors of ethical leaders.”
Managing Employee Compliance with Information Security Policies: The Critical Role of Top Management and Organizational Culture (2012, background): “Similarly, studies have found that organizational culture inﬂuences many other aspects of employees’ cognitive, attitudinal, and behavioral outcomes (Lund, 1986; Douglas, Davidson, & Schwartz, 2001; Schrodt, 2002).”
Effects of the Use of the Availability Heuristic on Ethical Decision-Making in Organizations (2009, background): “Various business disciplines have reacted to the ethics scandals by examining aspects of Rest’s (1986) ethical decision-making model (Douglas et al., 2001; Leitsche, 2004; Paolillo and Vitell, 2002).”
The impact of codes of ethics and experience on auditor judgments (2007, background): “Participants are expected to be positively impacted by the presence of a firm's code of ethics ( Douglas et al. , 2001”
The Impact of Ethical Ideologies, Moral Intensity, and Social Context on Sales-Based Ethical Reasoning (2011, background): “…2000; Bass et al., 1998; McCabe et al., 1996; Treviño and Youngblood 1990; Valentine and Barnett, 2007), but few studies investigate the degree to which all the three levels might simultaneously impact the process (e.g., Douglas et al., 2001; Paolillo and Vitell, 2002; Singhapakdi et al., 1999).”
Understanding unethical behavior by unraveling ethical culture (2011, background): “…ethical culture of an organization is regarded as an important (Ford and Richardson, 1994; Fritzsche, 1991; Key, 1999; Sims and Brinkmann, 2003; Sinclair, 1993), if not the most important (Casey et al., 2001; Lease, 2006), component of the organizational context to account for unethical behavior.”
A Model and Literature Review of Professional Skepticism in Auditing (2009, background): “…shown that auditors are likely to recognize ethical issues covered by the Code of Ethics (see, e.g., Claypool et al. 1990; Dreike and Moeckel 1995; Douglas et al. 2001), but it is difficult to know whether that is because auditors access their knowledge of the Code or because issues covered by…”