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Titlebook: Business and the Ethical Implications of Technology; Kirsten Martin,Katie Shilton,Jeffery Smith Book 2022 The Editor(s) (if applicable) an

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Multi-stakeholder Partnerships for Sustainability: Designing Decision-Making Processes for Partnersimpact on partnership capacity through systems that keep partners informed, coordinate partner interactions, and facilitate ongoing learning. The implications of this study for multi-stakeholder partnership research and practice are that partnership capacity is contingent on the design of decision-m
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Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle,EOs seem to be because female CEOs are more risk-averse, but not necessarily more ethically sensitive than their male counterparts are. The central tenets of our findings remain unchanged after several additional checks, including controlling for alternative earnings management techniques, corporate
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Predicting Accounting Misconduct: The Role of Firm-Level Investor Optimism,market-wide consumer sentiment unexplained by macroeconomic factors, economy-wide and industry level optimism, potential selection bias and reverse causality. Our analysis highlights the importance of firm-level investor optimism in predicting, preventing and detecting accounting misconduct.
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Understanding Communication of Sustainability Reporting: Application of Symbolic Convergence Theoryunicate fantasy type and rhetorical vision in their corporate sustainability reporting. However, the disclosure or messages are different across locations and other taxonomies of the SCT framework. This study contributes to the current CSR literature about how symbolic or fantasy understandings can
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Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions likelihood of fraud commission. In regard to opportunity, we find that dedicated institutional investors, independence of the board, effective audit committee, and the presence of a female on the board provide active monitoring and oversight in reducing fraud occurrence. Results for rationalization
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Politische Macht und Narzissmusement studies, and law, less attention is paid to the role that firms and managers play in the design, development, and dissemination of technology across communities and within their firm. Although firms play an important role in the development of technology, and make associated value judgments ar
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