Advertisement

The Benefits of Auditors’ Sustained Ethical Behavior: Increased Trust and Reduced Costs

  • Rafael Morales-SánchezEmail author
  • Manuel Orta-Pérez
  • M. Ángeles Rodríguez-Serrano
Review Paper

Abstract

Studies demonstrating the benefits of ethical behavior at an individual level are scarce. The business ethics literature centers its analysis on unethical behaviors and their consequences, rather than ethical behaviors and their benefits. There is now considerable debate on the role of auditors in society and the function of accounting firms in the free market capitalist system. Specifically, the eminently ethical nature of the auditor’s work has been highlighted. Therefore, the aim of our paper is to show the impact of auditors’ sustained ethical behavior: the trust it generates. This trust results in considerable benefits for the firm due to a reduction in the costs of the partner’s supervision of the auditor. The methodology chosen to validate these claims is a survey of partner of the audit firm in auditing companies. The results of this research confirm the hypotheses raised in the theoretical model.

Keywords

Agency theory Auditors' behavior Benefits of ethical behavior Control costs Trust 

Notes

Acknowledgements

This paper is part of research project SEJ-180 “Accounting Research Group,” developed with the financial support of the Regional Government of Andalusia (Spain).

Compliance with Ethical Standards

Conflict of interest

The authors declare that they have no conflicts of interest.

References

  1. Adams, M. B. (1994). Agency theory and the internal audit. Managerial Auditing Journal, 9(8), 8–12.CrossRefGoogle Scholar
  2. Agoglia, C. P., Hatfield, R. C., & Lambert, T. A. (2015). Audit team time reporting: An agency theory perspective. Accounting, Organizations and Society, 44, 1–14.CrossRefGoogle Scholar
  3. Akaah, I. P. (1996). The influence of organizational rank and role on marketing professionals’ ethical judgments. Journal of Business Ethics, 15(6), 605–613.  https://doi.org/10.1007/BF00411794.CrossRefGoogle Scholar
  4. Akaah, I. P., & Lund, D. (1994). The influence of personal and organizational values on marketing professionals’ ethical behavior. Journal of Business Ethics, 13(6), 417–430.CrossRefGoogle Scholar
  5. Anderson, J. C., & Narus, J. A. (1990). A model of distributor firm and manufacturer firm working partnerships. Journal of Marketing, 54(1), 42–58.  https://doi.org/10.2307/1252172.CrossRefGoogle Scholar
  6. Anderson, E., & Oliver, R. L. (1987). Perspectives on behavior-based on versus outcome-based salesforce control systems. Journal of Marketing, 51(4), 76–88.CrossRefGoogle Scholar
  7. Ardelean, A. (2013). Auditors’ ethics and their impact on public trust. Procedia: Social and Behavioral Sciences, 92, 55–60.  https://doi.org/10.1016/j.sbspro.2013.08.637.CrossRefGoogle Scholar
  8. Atuahene-Gima, K., & Li, H. (2002). When does trust matter? Antecedents and contingent effects of supervisee trust on performance in selling new products in China and the United States. Journal of Marketing, 66(3), 61–81.  https://doi.org/10.1509/jmkg.66.3.61.18501.CrossRefGoogle Scholar
  9. Babakus, E., Cravens, D. W., Grant, K., Ingram, T. N., & LaForge, R. W. (1996). Investigating the relationships among sales, management control, sales territory design, salesperson performance, and sales organization effectiveness. International Journal of Research in Marketing, 13(4), 345–363.  https://doi.org/10.1016/S0167-8116(96)00016-X.CrossRefGoogle Scholar
  10. Baïada-Hirèche, L., & Garmilis, G. (2016). Accounting professionals’ ethical judgment and the institutional disciplinary context: A French–US comparison. Journal of Business Ethics, 139(4), 639–659.CrossRefGoogle Scholar
  11. Baldauf, A., Cravens, D. W., & Piercy, N. F. (2005). Sales management control research—Synthesis and an agenda for future research. Journal of Personal Selling and Sales Management, 25(1), 7–26.  https://doi.org/10.1080/08853134.2005.10749044.CrossRefGoogle Scholar
  12. Becerra, M., & Gupta, A. K. (1999). Trust within the organization: Integrating the trust literature with agency theory and transaction costs economics. Public Administration Quarterly, 23(2), 177–203.Google Scholar
  13. Becker, J.-M., Hai, A., & Rigdon, E. (2013). Predictive validity and formative measurement in structural equation modeling: Embracing practical relevance. In Proceedings of the International Conference on Information Systems (ICIS), 1–19.  https://doi.org/10.1146/annurev.clinpsy.1.102803.144239.CrossRefGoogle Scholar
  14. Bommer, M., Gratto, C., Gravander, J., Tuttle, M., Journal, S., & May, N. (1987). A behavioral model of ethical and unethical decision making. Journal of Business, 6(4), 265–280.Google Scholar
  15. Brashear, T. G., Boles, J. S., Bellenger, D. N., & Brooks, C. M. (2003). An empirical test of trust-building processes and outcomes in sales manager: Salesperson relationships. Journal of the Academy of Marketing Science, 31(2), 189–200.  https://doi.org/10.1177/0092070302250902.CrossRefGoogle Scholar
  16. Bycio, P., Hackett, R. D., & Allen, J. S. (1995). Further assessments of Bass’s (1985) conceptualization of transactional and transformational leadership. Journal of Applied Psychology, 80(4), 468–478.  https://doi.org/10.1037/0021-9010.80.4.468.CrossRefGoogle Scholar
  17. Cardy, R. L., & Selvarajan, T. T. (2006). Assessing ethical behavior: The impact of outcomes on judgment bias. Journal of Managerial Psychology, 21(1), 52–72.  https://doi.org/10.1108/02683940610643215.CrossRefGoogle Scholar
  18. Chin, W. W. (1998). The partial least squares approach to structural equation modeling. In G. A. Marcoulides (Ed.), Modern methods for business research (pp. 295–336). London: Lawrence Erlbaum Associates.  https://doi.org/10.1063/1.4860849.CrossRefGoogle Scholar
  19. Chin, W. W. (2010). How to write up and report PLS analyses. In V. Esposito Vinzi, W. W. Chin, J. Henseler, & H. Wang (Eds.), Handbook of partial least squares. Berlin, Heidelberg: Springer.Google Scholar
  20. Cohen, J. R., Pant, L. W., & Sharp, D. J. (1995). An exploratory examination of international differences in auditors’ ethical perceptions. Behavioral Research in Accounting, 7(1), 37–64.Google Scholar
  21. Conlon, E. J., & Mayer, R. C. (1994). The effect of trust on principal-agent dyads: An empirical investigation of stewardship and agency. In Annual meeting of the Academy of Management. Dallas, TX.Google Scholar
  22. Copeland, J. E., Jr. (2005). Ethics as an imperative. Accounting Horizons, 19(1), 35–43.CrossRefGoogle Scholar
  23. Cravens, D. W., Ingram, T. N., Laforge, R. W., Young, C. E., Cravens, W., Laforge, W., et al. (1993). Behavior-based based salesforce control systems. Journal of Marketing, 57(4), 47–59.  https://doi.org/10.2307/1252218.CrossRefGoogle Scholar
  24. Cuevas-Rodríguez, G., Gomez-Mejia, L. R., & Wiseman, R. M. (2012). Has agency theory run its course? Making the theory more flexible to inform the management of reward systems. Corporate Governance: An International Review, 20(6), 526–546.  https://doi.org/10.1111/corg.12004.CrossRefGoogle Scholar
  25. Das, T. K., & Teng, B.-S. (1998). Between trust and control: Developing confidence in partner cooperation in alliances source. The Academy of Management Review, 23(3), 491–512.CrossRefGoogle Scholar
  26. DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199.CrossRefGoogle Scholar
  27. Deshpande, S. P., Joseph, J., & Prasad, R. (2006). Factors impacting ethical behavior in hospitals. Journal of Business Ethics, 69(2), 207–216.  https://doi.org/10.1007/s10551-006-9086-5.CrossRefGoogle Scholar
  28. Dirks, K. T., & Ferrin, D. L. (2001). The role of interpersonal trust in organizational settings. Organization Science, 12(4), 450–467.  https://doi.org/10.5465/apbpp.1998.27872200.CrossRefGoogle Scholar
  29. Doney, P. M., Cannon, J. P., & Mullen, M. R. (1998). Understanding the influence of national culture on employee ownership mechanisms. Academy of Management Review, 23(3), 601–620.  https://doi.org/10.5465/ambpp.2018.11802abstract.CrossRefGoogle Scholar
  30. Dubinsky, A. J., & Loken, B. (1989). Analyzing ethical decision making in marketing. Journal of Business Research, 19(2), 83–107.CrossRefGoogle Scholar
  31. Eisenhardt, K. M. (1989). Agency theory: An assessment and review. The Academy of Management Review, 14(1), 57–74.CrossRefGoogle Scholar
  32. Ethics Resource Center. (2012). The 2011 national business ethics survey: Workplace ethics in transition.Google Scholar
  33. Falk, R. F., & Miller, N. B. (1992). A primer for soft modeling. Akron: University of Akron Press.Google Scholar
  34. Felipe, C. M., Roldán, J. L., & Leal-Rodríguez, A. L. (2017). Impact of organizational culture values on organizational agility. Sustainability, 9(12), 2354.  https://doi.org/10.3390/su9122354.CrossRefGoogle Scholar
  35. Ferrell, O. C., & Gresham, L. G. (1985). A contingency framework for understanding ethical decision making in marketing. Journal of Marketing, 49(3), 87–96.  https://doi.org/10.2307/1251618.CrossRefGoogle Scholar
  36. Fishbein, M., & Ajzen, I. (2010). Predicting and changing behavior: The reasoned action approach. New York: Psychology Press.Google Scholar
  37. Fraedrich, J., Ferrell, O. C., & Ferrell, L. (2011). Ethical decision making for business. Mason, OH: South-Western Cengage Learning.Google Scholar
  38. Friman, M., Gärling, T., Millett, B., Mattsson, J., & Johnston, R. (2002). An analysis of international business-to-business relationships based on the commitment-trust theory. Industrial Marketing Management, 31(5), 403–409.  https://doi.org/10.1016/S0019-8501(01)00154-7.CrossRefGoogle Scholar
  39. Ganesan, S. (1994). Determinants of long-term orientation in buyer–seller relationships. Journal of Marketing, 58(2), 1–19.CrossRefGoogle Scholar
  40. García-Marzá, D. (2005). Trust and dialogue: Theoretical approaches to ethics auditing. Journal of Business Ethics, 57(3), 209–219.  https://doi.org/10.1007/s10551-004-8202-7.CrossRefGoogle Scholar
  41. Gefen, D. (2000). E-commerce: The role of familiarity and trust. Omega, 28(6), 725–737.CrossRefGoogle Scholar
  42. Geyskens, I., Steenkamp, J.-B. E., & Kumar, N. (1998). Generalizations about trust in marketing channel relationships using meta-analysis. International Journal of Research in Marketing, 15(3), 223–248.  https://doi.org/10.1016/s0167-8116(98)00002-0.CrossRefGoogle Scholar
  43. Gibson, J. L., Ivancevich, J. M., Donnelly, J. H., & Konopaske, R. (2012). Organizations: Behavior, structure, processes (14th ed.). New York: McGraw-Hill.Google Scholar
  44. Gold, A. H., Malhotra, A., & Segars, A. H. (2001). Knowledge management: An organizational capabilities perspective. Journal of Management Information Systems, 18(1), 185–214.  https://doi.org/10.1080/07421222.2001.11045669.CrossRefGoogle Scholar
  45. Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed.). Thousand Oaks: SAGE Publications.Google Scholar
  46. Henseler, J. (2017). Bridging design and behavioral research with variance-based structural equation modeling. Journal of Advertising, 46(1), 178–192.  https://doi.org/10.1080/00913367.2017.1281780.CrossRefGoogle Scholar
  47. Henseler, J., Dijkstra, T. K., Sarstedt, M., Ringle, C. M., Diamantopoulos, A., Straub, D. W., et al. (2014). Common beliefs and reality about PLS. Organizational Research Methods, 17(2), 182–209.  https://doi.org/10.1177/1094428114526928.CrossRefGoogle Scholar
  48. Henseler, J., Hubona, G., & Ray, P. A. (2016). Using PLS path modeling in new technology research: Updated guidelines. Industrial Management & Data Systems, 116(1), 2–20.  https://doi.org/10.1108/IMDS-09-2015-0382.CrossRefGoogle Scholar
  49. Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135.  https://doi.org/10.1007/s11747-014-0403-8.CrossRefGoogle Scholar
  50. Holden, R. R. (1994). Social desirability. In R. J. Corsini, A. Anastasi, & M. J. Allen (Eds.), Encyclopedia of psychology (2nd ed.). New York: Wiley.Google Scholar
  51. Hu, L., & Bentler, P. M. (1998). Fit indices in covariance structure modeling: Sensitivity to underparameterized model misspecification. Psychological Methods, 3(4), 424–453.  https://doi.org/10.1037/1082-989X.3.4.424.CrossRefGoogle Scholar
  52. Huang, C. C., You, C. S., & Tsai, M. T. (2012). A multidimensional analysis of ethical climate, job satisfaction, organizational commitment, and organizational citizenship behaviors. Nursing Ethics, 19(4), 513–529.  https://doi.org/10.1177/0969733011433923.CrossRefGoogle Scholar
  53. Hunt, S. D., & Vitell, S. J. (1986). A general theory of marketing ethics. Journal of Macromarketing, 6(1), 5–15.CrossRefGoogle Scholar
  54. Jackson, T., & Artola, M. C. (1997). Ethical beliefs and management behaviour: A cross-cultural comparison. Journal of Business Ethics, 16(11), 1163–1173.CrossRefGoogle Scholar
  55. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305–360.CrossRefGoogle Scholar
  56. Johnson, W. B., & Lys, T. (1990). The market for audit services: Evidence from voluntary auditor changes. Journal of Accounting and Economics, 12(1–3), 281–308.CrossRefGoogle Scholar
  57. Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. Academy of Management Review, 16(2), 366–395.  https://doi.org/10.5465/amr.1991.4278958.CrossRefGoogle Scholar
  58. Kaptein, M. (2008). Developing a measure of unethical behavior in the workplace: A stakeholder perspective. Journal of Management, 34(5), 978–1008.  https://doi.org/10.1177/0149206308318614.CrossRefGoogle Scholar
  59. Khelil, I., Akrout, O., Hussainey, K., & Noubbigh, H. (2018). Breaking the silence: An empirical analysis of the drivers of internal auditors’ moral courage. International Journal of Auditing, 22(2), 268–284.  https://doi.org/10.1111/ijau.12119.CrossRefGoogle Scholar
  60. Khelil, I., Hussainey, K., & Noubbigh, H. (2016). Audit committee—Internal audit interaction and moral courage. Managerial Auditing Journal, 31(4–5), 403–433.  https://doi.org/10.1108/MAJ-06-2015-1205.CrossRefGoogle Scholar
  61. Kish-Gephart, J. J., Harrison, D. A., & Treviño, L. K. (2010). Bad apples, bad cases, and bad barrels: Meta-analytic evidence about sources of unethical decisions at work. Journal of Applied Psychology, 95(1), 1–31.  https://doi.org/10.1037/a0017103.CrossRefGoogle Scholar
  62. Knechel, W. R. (1997). Auditing. Text and cases. Cincinnati, Ohio: Thomson.Google Scholar
  63. Kock, N. (2015). Common method bias in PLS-SEM: A full collinearity assessment approach. International Journal of e-Collaboration, 11(4), 1–10.  https://doi.org/10.4018/ijec.2015100101.CrossRefGoogle Scholar
  64. Kock, N., & Lynn, G. S. (2012). Lateral collinearity and misleading results in variance-based SEM: An illustration and recommendations. Journal of the Association for Information Systems, 13(7), 546–580.  https://doi.org/10.17705/1jais.00302.CrossRefGoogle Scholar
  65. Leong, S. M., Randall, D. M., & Cote, J. A. (1994). Exploring the organizational commitment—Performance linkage in marketing: A study of life insurance salespeople. Journal of Business Research, 29(1), 57–63.  https://doi.org/10.1016/0148-2963(94)90027-2.CrossRefGoogle Scholar
  66. Libby, T., & Thorne, L. (2004). The identification and categorization of auditors’ virtues. Business Ethics Quarterly, 14(03), 479–498.  https://doi.org/10.5840/beq200414331.CrossRefGoogle Scholar
  67. Libby, T., & Thorne, L. (2007). The development of a measure of auditors’ virtue. Journal of Business Ethics, 71(1), 89–99.  https://doi.org/10.1007/s10551-006-9127-0.CrossRefGoogle Scholar
  68. Lindberg, D. L. (2001). Discussion of the demand for auditor reputation across international markets for audit services. The International Journal of Accounting, 36(4), 429–432.CrossRefGoogle Scholar
  69. Liu, A. H., & Leach, M. P. (2001). Developing loyal customers with a value-adding sales force: Examining customer satisfaction and the perceived credibility of consultative salespeople. Journal of Personal Selling & Sales Management, 21(2), 147–156.Google Scholar
  70. Luna-Arocas, R. (2004). Ética y recursos humanos. Un estudio empírico. AEDIPE: Revista de la Asociación Española de Dirección de Personal, 30, 54–61.Google Scholar
  71. Martinov-Bennie, N., & Pflugrath, G. (2009). The strength of an accounting firm’s ethical environment and the quality of auditors’ judgments. Journal of Business Ethics, 87(2), 237–253.CrossRefGoogle Scholar
  72. Mayer, R. C., & Davis, J. H. (1999). The effect of the performance appraisal system on trust for management: A field quasi-experiment. Journal of Applied Psychology, 84(I), 123–136.  https://doi.org/10.1037/0021-9010.84.1.123.CrossRefGoogle Scholar
  73. Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An integrative model of organizational trust. Academy of Management Review, 20(3), 709–734.  https://doi.org/10.1186/1472-6793-1-1.CrossRefGoogle Scholar
  74. Mayer, R. C., & Gavin, M. B. (2005). Trust in management and performance: Who minds the shop while the employees watch the boss? Academy of Management Journal, 48(5), 874–888.  https://doi.org/10.5465/AMJ.2005.18803928.CrossRefGoogle Scholar
  75. McDevitt, R., Giapponi, C., & Tromley, C. (2007). A model of ethical decision making: The integration of process and content. Journal of Business Ethics, 73(2), 219–229.  https://doi.org/10.1007/s10551-006-9202-6.CrossRefGoogle Scholar
  76. McKnight, D. H., Choudhury, V., & Kacmar, C. J. (2002). The impact of initial consumer trust on intentions to transact with a Web site: A trust building model. Journal of Strategic Information Systems, 11(3–4), 297–323.CrossRefGoogle Scholar
  77. McKnight, D. H., Kacmar, C. J., & Choudhury, V. (2004). Shifting factors and the ineffectiveness of third party assurance seals: A two-stage model of initial trust in a web business. Electronic Markets, 14(1), 252–266.CrossRefGoogle Scholar
  78. McPhail, K., & Walters, D. (2009). Accounting and business ethics: An introduction. London: Routledge.  https://doi.org/10.4324/9780203012628.CrossRefGoogle Scholar
  79. Melé, D. (2009). Business ethics in action: Seeking human excellence in organizations. London: Palgrave Macmillan.CrossRefGoogle Scholar
  80. Merino Sanz, M. J., Pintado Blanco, T., Sánchez Herrera, J., & Grande Esteban, I. (2015). Introducción a la investigación de mercados. Madrid: ESIC.Google Scholar
  81. Morgan, R. M., & Hunt, S. D. (1994). The commitment-trust theory of relationship marketing. Journal of Marketing, 58(3), 20–38.  https://doi.org/10.1177/002224299405800302.CrossRefGoogle Scholar
  82. Nazatul Faiza Syed Mustapha Nazri, S., Smith, M., & Ismail, Z. (2012). The impact of ethnicity on auditor choice: Malaysian evidence. Asian Review of Accounting, 20(3), 198–221.  https://doi.org/10.1108/13217341211263265.CrossRefGoogle Scholar
  83. Newstrom, J. W., & Ruch, W. A. (1975). The ethics of management and the management of ethics. MSU Business Topics, 23, 29–37.Google Scholar
  84. Nicholson, C. Y., Compeau, L. D., & Sethi, R. (2001). The role of interpersonal liking in building trust in long-term channel relationships. Journal of the Academy of Marketing Science, 29(1), 3–15.  https://doi.org/10.1177/0092070301291001.CrossRefGoogle Scholar
  85. Nikkinen, J., & Sahlström, P. (2004). Does agency theory provide a general framework for audit pricing? International Journal of Auditing, 8(3), 253–262.CrossRefGoogle Scholar
  86. Nolder, C., & Riley, T. C. (2014). Effects of differences in national culture on auditors’ judgments and decisions: A literature review of cross-cultural auditing studies from a judgment and decision making perspective. Auditing A Journal of Practice & Theory, 33(2), 141–164.CrossRefGoogle Scholar
  87. Organ, D. W., & Ryan, K. (1995). A meta-analytic review of attitudinal and dispositional predictors of organizational citizenship behavior. Personnel Psychology, 48(4), 775–802.  https://doi.org/10.1111/j.1744-6570.1995.tb01781.x.CrossRefGoogle Scholar
  88. Petter, S., Straub, D. W., & Rai, A. (2007). Specifying formative constructs in information systems research. MIS Quarterly, 31(4), 657–679.  https://doi.org/10.2307/25148814.CrossRefGoogle Scholar
  89. Podsakoff, P. M., MacKenzie, S. B., Lee, J. Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879–903.  https://doi.org/10.1037/0021-9010.88.5.879.CrossRefGoogle Scholar
  90. Randall, D. M., & Fernandes, M. F. (1991). The social desirability response bias in ethics research. Journal of Business Ethics, 10(11), 805–817.  https://doi.org/10.5465/ambpp.1990.4980194.CrossRefGoogle Scholar
  91. Reynolds, S. J. (2006). A neurocognitive model of the ethical decision-making process: Implications for study and practice. Journal of Applied Psychology, 91(4), 737–748.  https://doi.org/10.1037/0021-9010.91.4.737.CrossRefGoogle Scholar
  92. Rigdon, E. E. (2012). Rethinking partial least squares path modeling: In praise of simple methods. Long Range Planning, 45(5–6), 341–358.  https://doi.org/10.1016/j.lrp.2012.09.010.CrossRefGoogle Scholar
  93. Rigdon, E. E. (2016). Choosing PLS path modeling as analytical method in European management research: A realist perspective. European Management Journal, 34(6), 598–605.  https://doi.org/10.1016/j.emj.2016.05.006.CrossRefGoogle Scholar
  94. Ringle, C. M., Wende, S., & Becker, J.-M. (2015). SmartPLS 3. Boenningstedt: SmartPLS GmbH. http://www.smartpls.com.
  95. Robbins, S. P., & Coulter, M. A. (2009). Management. ‎Upper Saddle River: Pearson/Prentice Hall.Google Scholar
  96. Robertson, D. C., & Anderson, E. (1993). Control system and task environment effects on ethical judgment: An exploratory study of industrial salespeople. Organization Science, 4(4), 617–644.  https://doi.org/10.1287/orsc.4.4.617.CrossRefGoogle Scholar
  97. Roldán, J. L., & Sánchez-Franco, M. J. (2012). Variance-based structural equation modeling. In M. Mora, O. Gelman, A. Steenkamp, & M. Raisinghani (Eds.), Research methodologies, innovations and philosophies in software systems engineering and information systems (pp. 193–221). Pennsylvania: IGI Global.  https://doi.org/10.4018/978-1-4666-0179-6.ch010.CrossRefGoogle Scholar
  98. Rousseau, D. M., Sitkin, S. B., Burt, R. S., & Camerer, C. (1998). Not so different after all: A cross-discipline view of trust. Academy of Management Review, 23(3), 393–404.  https://doi.org/10.5465/amr.1998.926617.CrossRefGoogle Scholar
  99. Rudmin, F. W. (1999). Norwegian short-form of the Marlowe-Crowne Social Desirability Scale. Scandinavian Journal of Psychology, 40(3), 229–233.  https://doi.org/10.1111/1467-9450.00121.CrossRefGoogle Scholar
  100. Sarstedt, M., Hair, J. F., Ringle, C. M., Thiele, K. O., & Gudergan, S. P. (2016). Estimation issues with PLS and CBSEM: Where the bias lies! Journal of Business Research, 69(10), 3998–4010.  https://doi.org/10.1016/j.jbusres.2016.06.007.CrossRefGoogle Scholar
  101. Scheer, L. K., & Stern, L. W. (1992). The effect of influence type and performance outcomes on attitude toward the influencer. Journal of Marketing Research, 29(1), 128–142.  https://doi.org/10.2307/3172498.CrossRefGoogle Scholar
  102. Schwarz, A., Rizzuto, T., Carraher-Wolverton, C., Roldán, J. L., & Barrera-Barrera, R. (2017). Examining the impact and detection of the “urban legend” of common method bias. ACM SIGMIS Database: The DATABASE for Advances in Information Systems, 48(1), 93–119.  https://doi.org/10.1145/3051473.3051479.CrossRefGoogle Scholar
  103. Smith, A., & Hume, E. C. (2005). Linking culture and ethics: A comparison of accountants’ ethical belief systems in the individualism/collectivism and power distance contexts. Journal of Business Ethics, 62(3), 209–220.CrossRefGoogle Scholar
  104. Sweeney, B., Arnold, D., & Pierce, B. (2010). The impact of perceived ethical culture of the firm and demographic variables on auditors’ ethical evaluation and intention to act decisions. Journal of Business Ethics, 93(4), 531–551.CrossRefGoogle Scholar
  105. Tenbrunsel, A. E., & Smith-Crowe, K. (2008). Ethical decision making: Where we’ve been and where we’re going. Academy of Management Annals, 2(1), 545–607.  https://doi.org/10.5465/19416520802211677.CrossRefGoogle Scholar
  106. Trevino, L. K. (1986). Ethical decision making in organizations: A person-situation interactionist model. Academy of Management Review, 11(3), 601–617.  https://doi.org/10.5465/amr.1986.4306235.CrossRefGoogle Scholar
  107. Treviño, L. K., Butterfield, K. D., & Mccabe, D. L. (1998). The ethical context in organizations: Influences on employee attitudes and behaviors. Business Ethics Quarterly, 8(3), 447–476.CrossRefGoogle Scholar
  108. Treviño, Linda K., Weaver, G. R., & Reynolds, S. J. (2006). Behavioral ethics in organizations: A review. Journal of Management, 32(6), 951–990.  https://doi.org/10.1177/0149206306294258.CrossRefGoogle Scholar
  109. Urbach, N., & Ahlemann, F. (2010). Structural equation modeling in information systems research using partial least squares. Journal of Information Technology Theory and Application, 11(2), 5–40.Google Scholar
  110. Wang, S. W., Ngamsiriudom, W., & Hsieh, C. H. (2015). Trust disposition, trust antecedents, trust, and behavioral intention. The Service Industries Journal, 35(10), 555–572.CrossRefGoogle Scholar
  111. Watts, R. L., & Zimmerman, J. L. (1983). Agency problems, auditing, and the theory of the firm: Some evidence. The Journal of Law and Economics, 26(3), 613–633.CrossRefGoogle Scholar
  112. Watts, R. L., & Zimmerman, J. L. (1986). “Positive accounting theory”, Contemporary Topics in Accounting. Prentice Hall: Englewood-Cliffs, NJ.Google Scholar
  113. Williams, L. J., & Anderson, S. E. (1991). Job satisfaction and organizational commitment as predictors of organizational citizenship and in-role behaviors. Journal of Management, 17(3), 601–617.  https://doi.org/10.1177/014920639101700305.CrossRefGoogle Scholar
  114. Williams, L. J., Vandenberg, R. J., & Edwards, J. R. (2009). Structural Equation Modeling in Management Research: A Guide for Improved Analysis. Academy of Management Annals, 3(1), 543–604.  https://doi.org/10.5465/19416520903065683.CrossRefGoogle Scholar
  115. Wotruba, T. R. (1990). A comprehensive framework for the analysis of ethical behavior, with a focus on sales organizations. The Journal of Personal Selling and Sales Management, 29(10), 29–42.Google Scholar
  116. Wright, R. T., Campbell, D. E., Thatcher, J. B., & Roberts, N. (2012). Operationalizing multidimensional constructs in structural equation modeling: Recommendations for IS research. Communications of the Association for Information Systems, 30(23), 367–412.  https://doi.org/10.17705/1cais.03023.CrossRefGoogle Scholar
  117. Yilmaz, C., & Hunt, S. D. (2001). Salesperson cooperation: The influence of relational, task, organizational, and personal factors. Journal of the Academy of Marketing Science, 29(4), 335–357.CrossRefGoogle Scholar
  118. Zahedi, F. M., & Song, J. (2008). Dynamics of trust revision: Using health infomediaries. Journal of Management Information Systems, 24(4), 225–248.CrossRefGoogle Scholar
  119. Zeffane, R., & Al Zarooni, H. A. M. (2012). Empowerment, trust and commitment: The moderating role of work-unit centrality. International Journal of Management, 29(1), 332.Google Scholar
  120. Zey-Ferrell, M., & Ferrell, O. C. (1982). Role-set configuration and opportunity as predictors of unethical behavior in organizations. Humans Relations, 35(7), 587–604.CrossRefGoogle Scholar
  121. Zhao, X., Lynch, J., & Chen, Q. (2010). Reconsidering Baron and Kenny: Myths and truths about mediation analysis. Journal of Consumer Research, 37(2), 197–206.CrossRefGoogle Scholar

Copyright information

© Springer Nature B.V. 2019

Authors and Affiliations

  1. 1.Department of Management and MarketingUniversidad Pablo de OlavideSevilleSpain
  2. 2.Department of Accounting and Financial EconomyUniversidad de SevillaSevilleSpain

Personalised recommendations