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Changing Ethical Attitudes: The Case of the Enron and ImClone Scandals

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  • Stephen J. Conroy
  • Tisha L. N. Emerson

Abstract

Objective. We analyze the process of changing ethical attitudes over time by focusing on a specific set of “natural experiments” that occurred over an 18‐month period, namely, the accounting scandals that occurred involving Enron/Arthur Andersen and insider‐trader allegations related to ImClone. Methods. Given the amount of media attention devoted to these ethical scandals, we test whether respondents in a cross‐sectional sample taken over 18 months become less accepting of ethically charged vignettes dealing with “accounting tricks” and “insider trading” over time. Results. We find a significant and gradual decline in the acceptance of the vignettes over the 18‐month period. Conclusions. Findings presented here may provide valuable insight into potential triggers of changing ethical attitudes. An intriguing implication of these results is that recent highly publicized ethical breaches may not be only a symptom, but also a cause of changing attitudes.

Suggested Citation

  • Stephen J. Conroy & Tisha L. N. Emerson, 2006. "Changing Ethical Attitudes: The Case of the Enron and ImClone Scandals," Social Science Quarterly, Southwestern Social Science Association, vol. 87(2), pages 395-410, June.
    • Handle: RePEc:bla:socsci:v:87:y:2006:i:2:p:395-410
    DOI: 10.1111/j.1540-6237.2006.00387.x
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    Cited by:

    1. Stephen Conroy & Tisha Emerson, 2008. "Ethical Cycles and Trends: Evidence and Implications," Journal of Business Ethics, Springer, vol. 81(4), pages 905-911, September.
    2. Stephen V. Burks & Erin L. Krupka, 2012. "A Multimethod Approach to Identifying Norms and Normative Expectations Within a Corporate Hierarchy: Evidence from the Financial Services Industry," Management Science, INFORMS, vol. 58(1), pages 203-217, January.
    3. Stephen Conroy & Tisha Emerson & Frank Pons, 2010. "Ethical Attitudes of Accounting Practitioners: Are Rank and Ethical Attitudes Related?," Journal of Business Ethics, Springer, vol. 91(2), pages 183-194, January.
    4. Ronald Keith Gaddie & Kimberly C. Gaddie, 2014. "Special Issue Editors’ Introduction: New Perspectives on Political Participation," Social Science Quarterly, Southwestern Social Science Association, vol. 95(5), pages 1189-1193, December.
    5. Voicu D. Dragomir, 2022. "Comparative Evidence on Corporate Governance Outcomes in the G20 Countries," World, MDPI, vol. 3(4), pages 1-16, December.
    6. Erin L. Krupka & Stephen Leider & Ming Jiang, 2017. "A Meeting of the Minds: Informal Agreements and Social Norms," Management Science, INFORMS, vol. 63(6), pages 1708-1729, June.

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