Showing papers by "Charles P. Cullinan published in 2008"
TL;DR: In this article, the authors explore whether individuals with higher organizational commitment are more or less likely to engage in questionable behaviors that benefit the organization, regardless of whether the behaviors are organization-harm or organizational-gain issues.
Abstract: The existing literature on the relationship between organizational commitment and ethical decision making suggests that ethical decision makers with higher organizational commitment are less likely to engage in ethically questionable behaviors. The ethical behaviors previously studied in an organizational commitment context have been organization-harm issues in which the organization was harmed and the individual benefited (e.g., overstating an expense report). There is another class of ethical issues in an organizational context, however. These other issues, termed organization-gain issues, focus on the organization obtaining a benefit while outsiders, such as investors, are harmed (e.g., overstating reported revenue). We explore whether individuals with higher organizational commitment are more or less likely to engage in questionable behaviors that benefit the organization. Results of our study indicate that individuals with higher organizational commitment are less likely to engage in ethically questionable behaviors, regardless of whether the behaviors are organization-harm or organizational-gain issues.
51 citations
TL;DR: Bebchuk et al. as mentioned in this paper found that compensation for outside directors with stock options may weaken their independent oversight, and they found that companies whose independent directors do not receive stock options are less likely to misstate revenues than companies who meet the Sarbanes-Oxley definition of independence.
38 citations
15 Dec 2008
2 citations