“…Studies focusing on the former mainly apply theories such as Theory of Reasoned Action (TRA) ( Fishbein and Ajzen, 1975 ), Theory of Planned Behavior (TPB) ( Ajzen, 1991 ; Dewberry and Jackson, 2018 ), Four-component Analysis ( Rest, 1983 ), and Cognitive Moral Development Theory ( Treviño et al, 2006 ). They have already identified a range of important factors, e.g., ethical culture and moral identity ( Treviño et al, 2006 ; Moore et al, 2012 ; Watley, 2014 ; Metwally et al, 2019 ; Cabana and Kaptein, 2021 ) and tended to focus on using cognitive approaches to facilitate individuals’ moral development to determine how to judge, proceed, and solve ethical dilemmas. Informal ways (e.g., culture) take a long time to influence employee behaviors ( Moore et al, 2012 ; Warren et al, 2014 ).…”