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Full-Text Articles in Business
The Impact Of Corruption On Firm Tax Compliance In Transition Economies: Whom Do You Trust?, Anna Alon, Amy M. Hageman
The Impact Of Corruption On Firm Tax Compliance In Transition Economies: Whom Do You Trust?, Anna Alon, Amy M. Hageman
Faculty Publications
Tax compliance is an important issue for governments and the public alike. To meet public needs and fund public mandates, firms around the world are expected to comply with tax laws. Factors that are related to organizational (firm) tax compliance have not been sufficiently examined in the literature. Due to the increasing global influence of transition economies, factors associated with firm tax compliance in transition economies are particularly of interest. Based on a sample of over 5,000 firms from 22 former Soviet Bloc transition economies, we find that higher levels of corruption and higher levels of particularized trust (reliance on …
The Ethics Of Technology, David J. Cherrington
The Ethics Of Technology, David J. Cherrington
Faculty Publications
Earlier today, I used my credit card to pay for a purchase. As I handed my card to the merchant, he asked if I had used my card to purchase gas recently. When I said yes, he warned me that I should never do it again. He explained that technology experts have developed something that fits inside the credit card reader and copies your credit card information. Another customer overhearing our conversation nodded in agreement. The merchant acknowledged that carrying cash to make gas purchases was much less convenient, but he cautioned me that I should never again use a …
The Executive Pay Drama: From Comedy To Tragedy, David J. Cherrington
The Executive Pay Drama: From Comedy To Tragedy, David J. Cherrington
Faculty Publications
Over the past century, an interesting play has been performed in the United States called Executive Pay, Starring Your Local CEO. The play opened as a comedy, with executive bonuses and stock options rising at ridiculous rates compared to the pay of factory workers, teachers, and engineers. The performance didn’t get a lot of laughs, but people would smile and shake their heads as if the surprise of ever-escalating pay was an amusing disclosure. During economic downturns there were fewer smiles, and some outspoken critics were remarkably blunt in labeling executive pay practices as “enormous,” “immoral,” and “outrageous.” The title …
Pay Fairness: An Ethical Or A Legal Issue?, David J. Cherrington
Pay Fairness: An Ethical Or A Legal Issue?, David J. Cherrington
Faculty Publications
There is an interesting drama that has been playing in the United States for the past century called “Executive Pay, Starring Your Local CEO”. For many years this drama was a comedy as executive bonuses and stock options continued to rise at ridiculous rates compared to the pay of factory workers, teachers, and engineers. This drama didn’t get a lot of laughs; but people would smile and shake their heads as if the surprise was an amusing disclosure.
Attitude And Divergence In Business Students: An Examination Of Personality Differences In, Todd A. Brown
Attitude And Divergence In Business Students: An Examination Of Personality Differences In, Todd A. Brown
Faculty Publications
Many studies have reported that economics and business students have been more apt to act in self-interested ways when compared to their counterparts in other academic fields. It is our contention that past studies have not shed light on the underlying psychological differences which might be leading to this difference in behavior. We put forth evidence that certain business majors are correlated with a marked increase in levels of narcissism and decreased levels of empathy, as measured by psychological personality tests.
An Examination Of Accounting Majors' Ethical Decisions Before And After An Ethics Course Requirement, Violet Rogers, Aileen Smith
An Examination Of Accounting Majors' Ethical Decisions Before And After An Ethics Course Requirement, Violet Rogers, Aileen Smith
Faculty Publications
The increased focus on ethical decision making in the accounting profession has resulted in greater attention being paid to the education of future accountants. Texas is one of the states that requires a State Board approved university course in Accounting Ethics to be on the transcript of prospective CPA candidates. This study reports on research using senior/graduate level accounting majors at a Texas state university before the university course requirement and after the requirement. The survey presented four vignettes for the students to consider (i.e., 2 describe an ethical decision and 2 describe an unethical decision). Students were requested to …
Student Cheating Habits: A Predictor Of Workplace Deviance, Sharron M. Graves
Student Cheating Habits: A Predictor Of Workplace Deviance, Sharron M. Graves
Faculty Publications
Unethical behavior seems to be increasing exponentially in every facet of today's business environment. Property and production deviance are just two of the unethical behaviors exhibited by employees. According to a study conducted by S. Nonis and C. Swift (2001), students who engage in dishonest acts in college classes are more likely to engage in dishonest acts in the workplace. Research conducted during the three year period 2002 - 2005 by Don McCabe in conjunction with The Center for Academic Integrity at Duke University reveals that 70 percent of the 50,000 undergraduate students surveyed admit to some cheating (McCabe 2005). …