The Impact of Ethics Education on Reporting Behavior

Mayhew, Brian W.; Murphy, Pamela R.

doi:10.1007/s10551-008-9854-5

Cited by 76 publications

(33 citation statements)

References 45 publications

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“…The use of displacing responsibility fully mediates the relation between misreport instructions and misreporting behavior, consistent with Bandura's theory of moral disengagement. These results contribute to prior accounting literature by providing detailed insight into the cognitive processes related to honesty in reporting (Church et al 2012;Evans et al 2001;Hannan et al 2006;Mayhew and Murphy 2009;Murphy 2012).…”

Section: Introductionsupporting

confidence: 54%

The Impact of Authority on Reporting Behavior, Rationalization and Affect

Mayhew

Murphy

2014

Contemporary Accting Res

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Section: Introductionsupporting

confidence: 54%

The Impact of Authority on Reporting Behavior, Rationalization and Affect

Mayhew

Murphy

2014

Contemporary Accting Res

Self Cite

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“…Business ethics education is a timely research topic (Gaa & Thorne, 2004;Mayhew & Murphy, 2009;Tormo-Carbó et al, 2016). The development of individual ethical understanding and judgements has been widely investigated.…”

Section: Te Aching Bus Ine Ss E Thi C S In Hi G Her Educ Ati Onmentioning

confidence: 99%

“Don't try to teach me, I got nothing to learn”: Management students' perceptions of business ethics teaching

Tormo‐Carbó

Oltra

Klimkiewicz

et al. 2019

Business Ethics: A Eur Rev

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Interest is growing towards including business ethics in university curricula, aiming at improving ethical behaviour of future managers. Extant literature has investigated the impact of ethics education on different ethics‐related students' cognitive and/or behavioural outcomes, considering variables related to training programmes and students' demographic aspects. Accordingly, we aim at assessing students' understanding of business ethics issues, by focusing on the differences in students' perceptions depending on gender, age, work experience, and ethics courses taken. Testing our hypotheses on a sample of 307 management students at a Polish university, and controlling for social desirability bias, we obtained mixed and partially surprising results. We found significant differences in students' understanding of business ethics depending on their gender and age (female and older students showed more ethical inclinations), but not depending on having taken ethics courses—actually perceptions of such courses worsened after taking them. Besides, work experience was not a significant variable. Moreover, course exposure intensiveness (i.e., number of ethics courses completed), and time passed since completion of the latest course, did not confirm hypothesized effects on most of the dependent (sub)variables. These findings stimulate further questions and challenges for future research (e.g., around course design and methodology, and social/cultural/contextual issues).

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“…This possibility is examined by looking directly at the relation between ethics education and unethical action. Mayhew and Murphy (2009) find a negative relation between an ethics program (readings, group discussions) accompanied by transparency (disclosure to peers of reports) and unethical action (falsely reporting a test score in a laboratory experiment). Greenberg (2002) finds a negative relation between an ethics program (code, committee, training, and disciplinary practices) and unethical action (stealing pennies in a laboratory experiment).…”

Section: Evidence On Actionmentioning

confidence: 91%

Action and Ethics Education

Liebler¹

2010

J Acad Ethics

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This paper provides a model for testing the relation between a particular action (cheating) and ethics education. The test is for a difference in the incidence of cheating (answer copying) between two groups: students who have and students who have not taken a course in ethics. The model facilitates testing by obtaining a relation between the unobservable variable (cheating) and an observable variable (a wrong answer on the target question which is the same as the answer of a nearby student). The required sample size is large but roughly comparable to the size that has been used with an answer copying index. Unlike an answer copying index, the model does not rely on extensive copying by individual students. The model is best suited for faculty who use in-class, multiple-choice exams.

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The Impact of Ethics Education on Reporting Behavior

Abstract: ethics education, anonymity, public disclosure, integration, ethical values,

Cited by 76 publications

References 45 publications

The Impact of Authority on Reporting Behavior, Rationalization and Affect

The Impact of Authority on Reporting Behavior, Rationalization and Affect

“Don't try to teach me, I got nothing to learn”: Management students' perceptions of business ethics teaching

Action and Ethics Education

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