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The Effects of Moral Development and Adverse Selection Conditions on Managers’ Project Continuance Decisions: A Study in the Pacific-Rim Region

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  • C. Chang
  • Sin-Hui Yen

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  • C. Chang & Sin-Hui Yen, 2007. "The Effects of Moral Development and Adverse Selection Conditions on Managers’ Project Continuance Decisions: A Study in the Pacific-Rim Region," Journal of Business Ethics, Springer, vol. 76(3), pages 347-360, December.
    • Handle: RePEc:kap:jbuset:v:76:y:2007:i:3:p:347-360
    DOI: 10.1007/s10551-006-9286-z
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    References listed on IDEAS

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    2. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    3. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December.
    4. Tsui, Judy S. L. & Gul, Ferdinand A., 1996. "Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 41-51, January.
    5. Salter, Stephen B. & Sharp, David J., 2001. "Agency effects and escalation of commitment: do small national culture differences matter?," The International Journal of Accounting, Elsevier, vol. 36(1), pages 33-45, February.
    6. David J Sharp & Stephen B Salter, 1997. "Project Escalation and Sunk Costs: A test of the International Generalizability of Agency and Prospect Theories," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 28(1), pages 101-121, March.
    7. Lawrence A. Ponemon, 1992. "Auditor underreporting of time and moral reasoning: An experimental lab study," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 171-189, September.
    8. Harrell, Adrian & Harrison, Paul, 1994. "An incentive to shirk, privately held information, and managers' project evaluation decisions," Accounting, Organizations and Society, Elsevier, vol. 19(7), pages 569-577, October.
    9. Weber, James, 1991. "Adapting Kohlberg to Enhance the Assessment of Managers’ Moral Reasoning," Business Ethics Quarterly, Cambridge University Press, vol. 1(3), pages 293-318, July.
    10. Fama, Eugene F, 1980. "Agency Problems and the Theory of the Firm," Journal of Political Economy, University of Chicago Press, vol. 88(2), pages 288-307, April.
    11. Noreen, Eric, 1988. "The economics of ethics: A new perspective on agency theory," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 359-369, June.
    12. C. Janie Chang & Joanna L. Y. Ho, 2004. "Judgment and Decision Making in Project Continuation: A Study of Students as Surrogates for Experienced Managers," Abacus, Accounting Foundation, University of Sydney, vol. 40(1), pages 94-116, February.
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    Cited by:

    1. Fabrizio Zerbini, 2017. "CSR Initiatives as Market Signals: A Review and Research Agenda," Journal of Business Ethics, Springer, vol. 146(1), pages 1-23, November.
    2. Jana Craft, 2013. "A Review of the Empirical Ethical Decision-Making Literature: 2004–2011," Journal of Business Ethics, Springer, vol. 117(2), pages 221-259, October.
    3. Cathy Beaudoin & Anna Cianci & George Tsakumis, 2015. "The Impact of CFOs’ Incentives and Earnings Management Ethics on their Financial Reporting Decisions: The Mediating Role of Moral Disengagement," Journal of Business Ethics, Springer, vol. 128(3), pages 505-518, May.
    4. Christoph Endenich & Rouven Trapp, 2020. "Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics," Journal of Business Ethics, Springer, vol. 163(2), pages 309-328, May.
    5. Wany Eva & Yuliarini Sarah & Karjati Pratiwi Dwi, 2018. "Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives," HOLISTICA – Journal of Business and Public Administration, Sciendo, vol. 9(3), pages 27-32, December.
    6. Cheng-Li Huang & Bao-Guang Chang, 2010. "The Effects of Managers’ Moral Philosophy on Project Decision Under Agency Problem Conditions," Journal of Business Ethics, Springer, vol. 94(4), pages 595-611, July.
    7. Bahtışen Kavak & Eda Gürel & Canan Eryiğit & Öznur Tektaş, 2009. "Examining the Effects of Moral Development Level, Self-Concept, and Self-Monitoring on Consumers’ Ethical Attitudes," Journal of Business Ethics, Springer, vol. 88(1), pages 115-135, August.
    8. Wilhelm, William J. & Weber, Peter & Douglas, Kacey & Siepermann, Markus & Abuhamdieh, Ayman, 2021. "Moral reasoning and anti-immigrant bias: Experimental evidence from university students in Germany and the United States," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 90(C).

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