“…In recent years, fraud and other forms of unethical behavior in organizations have received significant attention in the business ethics literature (Uddin and Gillet, 2002;Elias, 2002;Rockness and Rockness, 2005;Robison and Santore, 2011), investment circles (Pujas, 2003;Albrecht, et al, 2011), and regulator communities (Farber, 2005;Ferrell and Ferrell, 2011). Scandals at Enron, WorldCom, Xerox, Quest, Tyco, HealthSouth, and other companies created a loss of confidence in the integrity of the American business (Carson, 2003) and even caused the accounting profession in the United States to reevaluate and reestablish basic accounting procedures (Apostolon and Crumbley, 2005).…”