{"id":"https://openalex.org/W176500577","doi":"https://doi.org/10.22495/cocv11i2c3p1","title":"Exposure to unethical behaviour: does it change accounting firms\u2019 ethical stance?","display_name":"Exposure to unethical behaviour: does it change accounting firms\u2019 ethical stance?","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W176500577","doi":"https://doi.org/10.22495/cocv11i2c3p1","mag":"176500577"},"language":"en","primary_location":{"id":"doi:10.22495/cocv11i2c3p1","doi":"https://doi.org/10.22495/cocv11i2c3p1","is_oa":true,"landing_page_url":"https://doi.org/10.22495/cocv11i2c3p1","pdf_url":"https://virtusinterpress.org/spip.php?action=telecharger&arg=5924&hash=106c201127331e0ebb6bf8a787a38e4587dee23c","source":{"id":"https://openalex.org/S2798341630","display_name":"Corporate Ownership and Control","issn_l":"1727-9232","issn":["1727-9232","1810-0368","1810-3057"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","erih-plus","norway-1","vabb-shw"],"host_organization":"https://openalex.org/P4310322050","host_organization_name":"Publishing house \"Virtus Interpress\"","host_organization_lineage":["https://openalex.org/P4310322050"],"host_organization_lineage_names":["Publishing house \"Virtus Interpress\""],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Ownership and Control","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://virtusinterpress.org/spip.php?action=telecharger&arg=5924&hash=106c201127331e0ebb6bf8a787a38e4587dee23c","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5007552568","display_name":"Connie Shao-mei Zheng","orcid":"https://orcid.org/0000-0001-6152-1115","observed_orcids":["https://orcid.org/0000-0001-6152-1115"]},"institutions":[{"id":"https://openalex.org/I149704539","display_name":"Deakin University","ror":"https://ror.org/02czsnj07","country_code":"AU","type":"education","lineage":["https://openalex.org/I149704539"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Connie Zheng","raw_affiliation_strings":["Senior Lecturer, Graduate School of Business, Faculty of Business & Law, Deakin University, 70 Elgar Road, Burwood, VIC 3125, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Senior Lecturer, Graduate School of Business, Faculty of Business & Law, Deakin University, 70 Elgar Road, Burwood, VIC 3125, Australia","institution_ids":["https://openalex.org/I149704539"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5025118336","display_name":"Soheila Mirshekary","orcid":"https://orcid.org/0000-0003-2659-2094","observed_orcids":["https://orcid.org/0000-0003-2659-2094"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Soheila Mirshekary","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-2659-2094","affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.01936762,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"11","issue":"2","first_page":"319","last_page":"327"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/unethical-behavior","display_name":"unethical behavior","score":0.6430000066757202},{"id":"https://openalex.org/keywords/accounting-firms","display_name":"accounting firms","score":0.8569999933242798},{"id":"https://openalex.org/keywords/small-business","display_name":"small business","score":0.718999981880188},{"id":"https://openalex.org/keywords/ethics-policy","display_name":"ethics policy","score":0.7269999980926514},{"id":"https://openalex.org/keywords/ethical-practice","display_name":"ethical practice","score":0.546999990940094},{"id":"https://openalex.org/keywords/personal-attitudes","display_name":"personal attitudes","score":0.5339999794960022},{"id":"https://openalex.org/keywords/theory-of-planned-behavior","display_name":"theory of planned behavior","score":0.7649999856948853},{"id":"https://openalex.org/keywords/theory-of-reasoned-action","display_name":"theory of reasoned action","score":0.7910000085830688},{"id":"https://openalex.org/keywords/organizational-ethics","display_name":"organizational ethics","score":0.5920000076293945}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6855098009109497},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.577064573764801},{"id":"https://openalex.org/C2780791683","wikidata":"https://www.wikidata.org/wiki/Q846785","display_name":"Action (physics)","level":2,"score":0.5500305891036987},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.5486990213394165},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5464157462120056},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.4528064727783203},{"id":"https://openalex.org/C89785696","wikidata":"https://www.wikidata.org/wiki/Q2290753","display_name":"Theory of planned behavior","level":3,"score":0.4452296495437622},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.37544792890548706},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1662292182445526},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.12368568778038025},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.10961458086967468},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.22495/cocv11i2c3p1","doi":"https://doi.org/10.22495/cocv11i2c3p1","is_oa":true,"landing_page_url":"https://doi.org/10.22495/cocv11i2c3p1","pdf_url":"https://virtusinterpress.org/spip.php?action=telecharger&arg=5924&hash=106c201127331e0ebb6bf8a787a38e4587dee23c","source":{"id":"https://openalex.org/S2798341630","display_name":"Corporate Ownership and Control","issn_l":"1727-9232","issn":["1727-9232","1810-0368","1810-3057"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","erih-plus","norway-1","vabb-shw"],"host_organization":"https://openalex.org/P4310322050","host_organization_name":"Publishing house \"Virtus Interpress\"","host_organization_lineage":["https://openalex.org/P4310322050"],"host_organization_lineage_names":["Publishing house \"Virtus Interpress\""],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Ownership and Control","raw_type":"journal-article"},{"id":"pmh:oai:digital.library.adelaide.edu.au:11541.2/143799","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/11541.2/143799","pdf_url":null,"source":{"id":"https://openalex.org/S4306401835","display_name":"Adelaide Research & Scholarship (AR&S) (University of Adelaide)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I5681781","host_organization_name":"The University of Adelaide","host_organization_lineage":["https://openalex.org/I5681781"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"https://www.virtusinterpress.org/EXPOSURE-TO-UNETHICAL-BEHAVIOUR.html","raw_type":"Journal article"},{"id":"pmh:oai:figshare.com:article/20838316","doi":null,"is_oa":true,"landing_page_url":"https://figshare.com/articles/journal_contribution/Exposure_to_unethical_behaviour_does_it_change_accounting_firms_ethical_stance_/20838316","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Text"}],"best_oa_location":{"id":"doi:10.22495/cocv11i2c3p1","doi":"https://doi.org/10.22495/cocv11i2c3p1","is_oa":true,"landing_page_url":"https://doi.org/10.22495/cocv11i2c3p1","pdf_url":"https://virtusinterpress.org/spip.php?action=telecharger&arg=5924&hash=106c201127331e0ebb6bf8a787a38e4587dee23c","source":{"id":"https://openalex.org/S2798341630","display_name":"Corporate Ownership and Control","issn_l":"1727-9232","issn":["1727-9232","1810-0368","1810-3057"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","erih-plus","norway-1","vabb-shw"],"host_organization":"https://openalex.org/P4310322050","host_organization_name":"Publishing house \"Virtus Interpress\"","host_organization_lineage":["https://openalex.org/P4310322050"],"host_organization_lineage_names":["Publishing house \"Virtus Interpress\""],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Ownership and Control","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W176500577.pdf","grobid_xml":"https://content.openalex.org/works/W176500577.grobid-xml"},"referenced_works_count":38,"referenced_works":["https://openalex.org/W10077100","https://openalex.org/W28823620","https://openalex.org/W38471131","https://openalex.org/W122953250","https://openalex.org/W129214763","https://openalex.org/W173170617","https://openalex.org/W1491644571","https://openalex.org/W1517229207","https://openalex.org/W1519348586","https://openalex.org/W1531152157","https://openalex.org/W1542390895","https://openalex.org/W1970462317","https://openalex.org/W1977804276","https://openalex.org/W1990149557","https://openalex.org/W1995184309","https://openalex.org/W2012400550","https://openalex.org/W2016938428","https://openalex.org/W2019546149","https://openalex.org/W2025003396","https://openalex.org/W2026440379","https://openalex.org/W2032508109","https://openalex.org/W2036352546","https://openalex.org/W2036389121","https://openalex.org/W2040308275","https://openalex.org/W2051918788","https://openalex.org/W2052336184","https://openalex.org/W2083252364","https://openalex.org/W2083647746","https://openalex.org/W2099697766","https://openalex.org/W2101327975","https://openalex.org/W2112392142","https://openalex.org/W2151676008","https://openalex.org/W2157848645","https://openalex.org/W2166061312","https://openalex.org/W2172226154","https://openalex.org/W2175873029","https://openalex.org/W2319536830","https://openalex.org/W2913945460"],"related_works":["https://openalex.org/W1930548640","https://openalex.org/W2167995479","https://openalex.org/W1579525612","https://openalex.org/W3006402505","https://openalex.org/W2970132381","https://openalex.org/W2026440379","https://openalex.org/W2408634767","https://openalex.org/W2079897256","https://openalex.org/W2080087729","https://openalex.org/W2070689136"],"abstract_inverted_index":{"Decisions":[0],"to":[1,21,26,59,77,124,130,150,160],"implement":[2,78,125,164],"ethical":[3,79,126,166],"policies":[4,80,167],"and":[5,30,49,81,109,117,121,163,168,178],"practices":[6,82,169],"at":[7,170],"the":[8,19,43,71,107,119],"organizational":[9],"level":[10],"are":[11,24,182],"assumingly":[12],"influenced":[13],"by":[14,75],"two":[15],"key":[16],"factors:":[17],"(1)":[18],"extent":[20],"which":[22,67],"businesses":[23],"exposed":[25],"prevalent":[27],"unethical":[28,39,115,131,145,151],"behaviours;":[29],"(2)":[31],"change":[32],"of":[33,45,63,90,156,175],"business":[34,65],"owner/manager\u2019s":[35],"personal":[36,61,112,141],"attitudes":[37,62,113,142],"toward":[38],"behaviours.":[40],"Based":[41],"on":[42],"theories":[44],"planned":[46],"behaviour":[47,132,152],"(TPB)":[48],"reasoned":[50],"action":[51],"(TRA),":[52],"it":[53,138],"is":[54,133],"hypothesised":[55],"that":[56],"exposure":[57,108,120,129,149],"leads":[58],"changed":[60],"individual":[64],"owners/managers,":[66],"in":[68,83],"turn":[69],"determine":[70],"potential":[72],"actions":[73,162],"taken":[74],"them":[76],"their":[84],"respective":[85],"firms.":[86],"Using":[87],"a":[88,135],"sample":[89],"209":[91],"Australian":[92],"small":[93,157],"accounting":[94,158],"firms,":[95],"we":[96],"test":[97],"these":[98,176],"hypotheses.":[99],"Path":[100],"analysis":[101],"results":[102,177],"indicate":[103],"close":[104],"relationships":[105],"between":[106,118],"firm":[110,171],"owners/managers\u2019":[111],"towards":[114,143],"behaviour;":[116],"firms\u2019":[122],"decisions":[123],"policies.":[127],"Increased":[128],"nonetheless":[134],"concern":[136],"as":[137],"triggered":[139],"stronger":[140],"accepting":[144],"behaviour.":[146],"However,":[147],"more":[148,165],"creates":[153],"motivates":[154],"owners/managers":[155],"firms":[159],"take":[161],"level.":[172],"Policy":[173],"implications":[174],"future":[179],"research":[180],"directions":[181],"discussed.":[183]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}