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Leader-follower dynamics in ethical lapses in tax practice

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  • Iyer, Govind
  • Reckers, Philip

Abstract

This study posits that unethical behavior in the corporate arena is often a result of destructive leaders influencing willing followers. Destructive leaders manipulate followers using either their dominant/coercive power or their prestige/charisma. Followers obey the instructions of destructive leaders because they are either conformers (afraid to confront the leader) or colluders (believe in the leader or participate for material gain). Based on an experiment, we show that unethical acts are performed in the presence of dominant leaders. We also find that charismatic leaders influence colluders to engage in unethical acts.

Suggested Citation

  • Iyer, Govind & Reckers, Philip, 2017. "Leader-follower dynamics in ethical lapses in tax practice," Advances in accounting, Elsevier, vol. 36(C), pages 1-10.
    • Handle: RePEc:eee:advacc:v:36:y:2017:i:c:p:1-10
    DOI: 10.1016/j.adiac.2016.09.004
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    References listed on IDEAS

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    1. Dennis Duchon & Brian Drake, 2009. "Organizational Narcissism and Virtuous Behavior," Journal of Business Ethics, Springer, vol. 85(3), pages 301-308, March.
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