IDEAS home Printed from https://ideas.repec.org/a/kap/jbuset/v153y2018i1d10.1007_s10551-016-3352-y.html
   My bibliography  Save this article

Can Anticipating Time Pressure Reduce the Likelihood of Unethical Behaviour Occurring?

Author

Listed:
  • Hwee Ping Koh

    (The University of Western Australia)

  • Glennda Scully

    (Curtin University of Technology)

  • David R. Woodliff

    (The University of Western Australia)

Abstract

Time pressure has been shown to have a negative impact on ethical decision-making. This paper uses an experimental approach to examine the impact of an antecedent of time pressure, whether it is anticipated or not, on participants’ perceptions of unethical behaviour. Utilising 60 business school students at an Australian university, we examine the differential impact of anticipated and unanticipated time deadline pressure on participants’ perceptions of the likelihood of unethical behaviour (i.e. plagiarism) occurring. We find the perception of the likelihood of unethical behaviour occurring to be significantly reduced when time pressure is anticipated rather than unanticipated. The implications of this finding for both professional service organisations and tertiary institutions are considered.

Suggested Citation

  • Hwee Ping Koh & Glennda Scully & David R. Woodliff, 2018. "Can Anticipating Time Pressure Reduce the Likelihood of Unethical Behaviour Occurring?," Journal of Business Ethics, Springer, vol. 153(1), pages 197-213, November.
  • Handle: RePEc:kap:jbuset:v:153:y:2018:i:1:d:10.1007_s10551-016-3352-y
    DOI: 10.1007/s10551-016-3352-y
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s10551-016-3352-y
    File Function: Abstract
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1007/s10551-016-3352-y?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Mark E. Haskins & A.J. Baglioni & Cary L. Cooper, 1990. "An investigation of the sources, moderators, and psychological symptoms of stress among audit seniors," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 361-385, March.
    2. Mcdaniel, Ls, 1990. "The Effects Of Time Pressure And Audit Program Structure On Audit Performance," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 267-285.
    3. Buchman, Ta & Tracy, Ja, 1982. "Obtaining Responses To Sensitive Questions - Conventional Questionnaire Versus Randomized-Response Technique," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 263-271.
    4. Glover, SM, 1997. "The influence of time pressure and accountability on auditors' processing of nondiagnostic information," Journal of Accounting Research, Wiley Blackwell, vol. 35(2), pages 213-226.
    5. Mary Curtis, 2006. "Are Audit-related Ethical Decisions Dependent upon Mood?," Journal of Business Ethics, Springer, vol. 68(2), pages 191-209, October.
    6. Stephen K. Asare & Gregory M. Trompeter & Arnold M. Wright, 2000. "The Effect of Accountability and Time Budgets on Auditors' Testing Strategies," Contemporary Accounting Research, John Wiley & Sons, vol. 17(4), pages 539-560, December.
    7. Marcus Selart & Svein Johansen, 2011. "Ethical Decision Making in Organizations: The Role of Leadership Stress," Journal of Business Ethics, Springer, vol. 99(2), pages 129-143, March.
    8. Samuel Greenhouse & Seymour Geisser, 1959. "On methods in the analysis of profile data," Psychometrika, Springer;The Psychometric Society, vol. 24(2), pages 95-112, June.
    9. Glennda Scully & Rosemary Kerr, 2014. "Student Workload and Assessment: Strategies to Manage Expectations and Inform Curriculum Development," Accounting Education, Taylor & Francis Journals, vol. 23(5), pages 443-466, October.
    10. Adenekan Dedeke, 2015. "A Cognitive–Intuitionist Model of Moral Judgment," Journal of Business Ethics, Springer, vol. 126(3), pages 437-457, February.
    11. Hwee Ping Koh & Glennda Scully & David R. Woodliff, 2011. "The impact of cumulative pressure on accounting students’ propensity to commit plagiarism: an experimental approach," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 51(4), pages 985-1005, December.
    12. Fisher, Robert J, 1993. "Social Desirability Bias and the Validity of Indirect Questioning," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 20(2), pages 303-315, September.
    13. Breda Sweeney & Don Arnold & Bernard Pierce, 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, Springer, vol. 93(4), pages 531-551, June.
    14. Trevino, Linda Klebe, 1992. "Experimental Approaches to Studying Ethical-Unethical Behavior in Organizations," Business Ethics Quarterly, Cambridge University Press, vol. 2(2), pages 121-136, April.
    15. Collins, Karen M. & Killough, Larry N., 1992. "An empirical examination of stress in public accounting," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 535-547, August.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Chantal Mangion & Norbert Tabone & Peter J. Baldacchino & Simon Grima, 2021. "Audit Quality and Resilience beyond the Role Stress Model: A Maltese Perspective," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 11(3), pages 37-56.
    2. Muhammad Irdam Ferdiansah & Vincent K. Chong & Isabel Z. Wang & David R. Woodliff, 2023. "The Effect of Ethical Commitment Reminder and Reciprocity in the Workplace on Misreporting," Journal of Business Ethics, Springer, vol. 186(2), pages 325-345, August.
    3. Zhe Zhang & Xingze Jia, 2023. "No Time for Ethics: How and When Time Pressure Leads to Abusive Supervisory Behavior," Journal of Business Ethics, Springer, vol. 188(4), pages 807-825, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Muhammad Irdam Ferdiansah & Vincent K. Chong & Isabel Z. Wang & David R. Woodliff, 2023. "The Effect of Ethical Commitment Reminder and Reciprocity in the Workplace on Misreporting," Journal of Business Ethics, Springer, vol. 186(2), pages 325-345, August.
    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. Odette M. Pinto, 2015. "Effects of Advice on Effectiveness and Efficiency of Tax Planning Tasks," Accounting Perspectives, John Wiley & Sons, vol. 14(4), pages 307-329, December.
    4. Thomas, Rodney W. & Esper, Terry L. & Stank, Theodore P., 2010. "Testing the Negative Effects of Time Pressure in Retail Supply Chain Relationships," Journal of Retailing, Elsevier, vol. 86(4), pages 386-400.
    5. Lambert, Tamara A. & Jones, Keith L. & Brazel, Joseph F. & Showalter, D. Scott, 2017. "Audit time pressure and earnings quality: An examination of accelerated filings," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 50-66.
    6. Mohannad Obeid Al Shbail, 2018. "The Effect of Role Ambiguity and Role Conflict on Dysfunctional Audit Behaviour: Evidence from Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 17-25, July.
    7. Karen Winterich & Andrea Morales & Vikas Mittal, 2015. "Disgusted or Happy, It is not so Bad: Emotional Mini-Max in Unethical Judgments," Journal of Business Ethics, Springer, vol. 130(2), pages 343-360, August.
    8. 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.
    9. José Joaquín Del Pozo-Antúnez & Antonio Ariza-Montes & Francisco Fernández-Navarro & Horacio Molina-Sánchez, 2018. "Effect of a Job Demand-Control-Social Support Model on Accounting Professionals’ Health Perception," IJERPH, MDPI, vol. 15(11), pages 1-16, November.
    10. Braun, Robert L., 2000. "The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 243-259, April.
    11. Ulfert Gronewold & Anna Gold & Steven Salterio, 2013. "Reporting Self-Made Errors: The Impact of Organizational Error-Management Climate and Error Type," Journal of Business Ethics, Springer, vol. 117(1), pages 189-208, September.
    12. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
    13. Sweeney, John T. & Suh, Ik Seon & Dalton, Kenneth C. & Meljem, Sylvia, 2017. "Are workpaper reviews preparer-specific?," The British Accounting Review, Elsevier, vol. 49(6), pages 560-577.
    14. Trotman, Ken T. & Bauer, Tim D. & Humphreys, Kerry A., 2015. "Group judgment and decision making in auditing: Past and future research," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 56-72.
    15. Paul Dunn & Jonathan Farrar & Cass Hausserman, 2018. "The Influence of Guilt Cognitions on Taxpayers’ Voluntary Disclosures," Journal of Business Ethics, Springer, vol. 148(3), pages 689-701, March.
    16. Derek Dalton & Robin Radtke, 2013. "The Joint Effects of Machiavellianism and Ethical Environment on Whistle-Blowing," Journal of Business Ethics, Springer, vol. 117(1), pages 153-172, September.
    17. Gold-Nöteberg, A.H. & Knechel, W.R. & Wallage, P., 2008. "The Effect of Audit Standards on Fraud Consultation and Auditor Judgment," ERIM Report Series Research in Management 11687, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    18. Philmore Alleyne & Mohammad Hudaib & Roszaini Haniffa, 2018. "The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants," Journal of Business Ethics, Springer, vol. 147(3), pages 509-527, February.
    19. Inyoman Agus Wijaya & Mentari Tri Yulyona, 2017. "Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 398-403.
    20. Jana Craft, 2013. "Living in the Gray: Lessons on Ethics from Prison," Journal of Business Ethics, Springer, vol. 115(2), pages 327-339, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jbuset:v:153:y:2018:i:1:d:10.1007_s10551-016-3352-y. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.