Does gender influence managers’ ethics? A cross‐cultural analysis

Chen, Chung wen; Tuliao, Kristine Velasquez; Cullen, John B.; Chang, Yi Ying

doi:10.1111/beer.12122

Cited by 66 publications

(51 citation statements)

References 81 publications

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“…The fact that gender did not have a significant influence on the likelihood of fraud in our regression models may seem counter‐intuitive because many studies have found that females tend to be more ethical than males (Chen, Tuliao, Cullen, & Chang, ). Indeed, based on a large‐scale survey of business managers in 27 nations, Chen et al () found that males were more likely to justify unethical business acts including tax evasion. Early studies of individual tax compliance generally supported the contention that females were more ethical, although by the mid‐1980s Jackson and Milliron () suggested that the gender gap was shrinking.…”

Section: Discussionmentioning

confidence: 76%

Machiavellianism, social norms, and taxpayer compliance

Shafer¹,

Wang

2017

Business Ethics: A Eur Rev

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This study is the first to examine the relationships among Machiavellianism, social norms and taxpayer intentions to fraudulently overstate their deductions. We theorize and empirically document that (a) high Machiavellian taxpayers report significantly less ethical social norms, suggesting that reported social norms are influenced by cognitive biases such as social projection and Machiavellian cynicism; (b) reported social norms are, in general, significantly associated with tax evasion intentions; (c) social norms partially mediate the relationship between Machiavellianism and evasion intentions. Our findings imply that experimental research that controls for key personality traits such as Machiavellianism will be necessary to test the effectiveness of potential interventions designed to enhance social norms and tax compliance. Our findings also raise questions regarding the validity of certain social norm measures used in recent studies, particularly in the case of high Machiavellians. In contrast to much prior research, gender was not associated with the likelihood of committing tax fraud in our multivariate models, suggesting that the higher levels of tax compliance often associated with females may be eroding.

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Section: Discussionmentioning

confidence: 76%

Machiavellianism, social norms, and taxpayer compliance

Shafer¹,

Wang

2017

Business Ethics: A Eur Rev

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“…Within the university specifically, gender is one of the most significant CG issues at a time of profound social change [29]. As to CSR and ethics, the presence of women on the board has a positive influence on ethical behavior of the organization [30], and striking differences emerge in the area of ethics when decisions are made by men vs. women [31]. Women and men perceive themselves facing differently from management in educational settings [28].…”

Section: Gender Of the University Rectormentioning

confidence: 99%

Corporate Governance and Disclosure of Information on Corporate Social Responsibility: An Analysis of the Top 200 Universities in the Shanghai Ranking

et al. 2020

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Corporate Social Responsibility (CSR) and its disclosure in the university environment is a topic of current relevance, as it makes the entities' commitments visible and provides indicators that enable them to improve the institution management and communication with stakeholders. The goal of this study is to determine to what extent the structure and mechanisms for governance and the demands of stakeholders influence policy for disclosing CSR information, both in general (more related to a strategic perspective) and specifically (more focused on specific social, environmental, economic, and educational issues). The results of our analysis of a sample of the top 200 universities in the Shanghai Ranking show no association of the profile and gender of the university's rector and frequency of board meetings with CSR disclosure policy, but leadership team, the size of governance board, committees in the governance board and stakeholder participation are factors determining disclosure of information on matters of CSR. The results show that proximity to the day-to-day, diversification of functions, and communication with interest groups are crucial to transparency and disclosure of CSR information.Given the growing concern for CSR, this situation requires in-depth study to enable fuller development in the university environment of a theoretical framework based fundamentally on stakeholder theory. We can understand the behaviors carried out by universities based on stakeholder theory. According to this theory, universities, as agents of society, seek to meet the demands and needs of stakeholders and acquire commitments on social and environmental issues. This theory can explain the disclosure of CSR information to fulfil the responsibility of being transparent and thus achieving the commitment of stakeholder [7]. Therefore, one essential point for effective development and integration of CSR policies and strategies in the culture of higher education institutions is identification of stakeholders' expectations and needs-that is, entering into dialogue with these actors [8,9] by establishing communication channels and improving transparency through disclosure of financial and non-financial information [10,11]. Such actions make universities accountable to society and improve the satisfaction of their different social interlocutors by showing understanding that satisfaction of these interlocutors revolves around demand for more information, a more transparent mode of functioning, and the possibility of participation [12]. We propose that this approach involves a top-down strategy in the organizational structure of the universities. This proposal requires the analysis of Corporate Governance (CG) mechanisms in managing the institution and how they find out and assumes the different interest groups-employees, investors, suppliers, customers, local communities, and society in general-that affect and are affected by its activities [13]. One of the contributions of this paper is to establish the relationship between the CG str...

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“…The social role theory argues that women possess characteristics related to a greater empathy with and concern for others (Eagly & Johannesen‐Schmidt, ); moreover, they are more communicative, democratic, participatory, and cooperative (Eagly, Johannesen‐Schmidt, & van Engen, ), they take greater account of the needs of stakeholders (Bear et al ., ), and they are less likely to justify business‐related unethical behavior than their male counterparts (Chen, Velasquez Tuliao, Cullen, & Chang, ). Accordingly, it is assumed that female directors are more likely to encourage the company to adopt a more socially responsible approach (Alonso‐Almeida, Casani Fernández de Navarrete, & Rodríguez‐Pomeda, 2015).…”

Section: Theoretical Background and Research Hypothesismentioning

confidence: 99%

The role of female directors in promoting CSR practices: An international comparison between family and non‐family businesses

Ariza

Cuadrado‐Ballesteros

Martínez‐Ferrero

et al. 2017

Business Ethics: A European Review

121

119

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This article analyzes a panel of 550 international firms, for the period 2004 to 2010, to compare the role of female directors in family and non-family firms in promoting responsible practices.Many studies have associated the presence of women on the board with a higher degree of socially responsible commitment. However, we found that this is much less so in family firms than in non-family firms. In family firms, corporate social responsibility (CSR) commitment does not vary significantly with the presence of female directors, as the latter tend to behave in accordance with the family orientation toward CSR. This orientation depends on the stakeholders being addressed, with greater social responsibility shown toward external stakeholders than internal ones.

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Does gender influence managers’ ethics? A cross‐cultural analysis

Cited by 66 publications

References 81 publications

Machiavellianism, social norms, and taxpayer compliance

Machiavellianism, social norms, and taxpayer compliance

Corporate Governance and Disclosure of Information on Corporate Social Responsibility: An Analysis of the Top 200 Universities in the Shanghai Ranking

The role of female directors in promoting CSR practices: An international comparison between family and non‐family businesses

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