Past studies on the ethics of tax evasion seems to focus on comparing tax evasion from various demographic, religious or perspective from different countries. Extensive search through the literature revealed that there were no studies on the effect of money ethics toward tax evasion and also the moderating effect of religiosity on this relationship. Hence, the current research is exploratory in nature and is an attempt to expand the empirical base of research findings on the area of tax evasion from a different viewpoint. The objective of the study therefore is to examine the relationship between money ethics and tax evasion as well as investigating the moderating effect of religiosity (intrinsic and extrinsic) on this relationship. The results of the hierarchical regression analyses showed that money ethics was positively related to tax evasion. Additionally, intrinsic religiosity was also found to moderate the relationship between money ethics and tax evasion. However, the result indicated that extrinsic religiosity was not a moderator in this relationship

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Social exchange theory evokes the maximization of one’s personal interests or benefits when one is engaging in a relationship. The central tenant of social exchange theory focuses on the notion of reciprocity. Perceived organizational support (POS) should elicit the norm of reciprocity and employees would feel they are obligated to help organizations to achieve goals. The main objective of this study is to examine the mediating effect of POS between organizational justice and supervisory support with affective commitment. More precisely, five hypotheses were tested using a sample of 207 academics of Malaysian private universities. Partial least squares path modeling was utilised to assess the measurement and structural model. In this study, organizational justice is envisaged as a multi-dimensional construct which comprises distinct variables namely - procedural justice, distributive justice and interactional justice. Supervisory support and affective commitment are unidimensional constructs. POS was found to be a mediator for the relationship between organizational justice and supervisory support with affective commitment. The findings of this study were expected to shed light on the scant literature of POS especially its mediating role for the relationship between organizational justice, supervisory support, and affective commitment.

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