{"id":"https://openalex.org/W2019735117","doi":"https://doi.org/10.1007/bf00872098","title":"Ethical standards, attitudes toward risk, and intentional noncompliance: An experimental investigation","display_name":"Ethical standards, attitudes toward risk, and intentional noncompliance: An experimental investigation","publication_year":1995,"publication_date":"1995-05-01","ids":{"openalex":"https://openalex.org/W2019735117","doi":"https://doi.org/10.1007/bf00872098","mag":"2019735117"},"language":"en","primary_location":{"id":"doi:10.1007/bf00872098","doi":"https://doi.org/10.1007/bf00872098","is_oa":false,"landing_page_url":"https://doi.org/10.1007/bf00872098","pdf_url":null,"source":{"id":"https://openalex.org/S76633192","display_name":"Journal of Business Ethics","issn_l":"0167-4544","issn":["0167-4544","1573-0697"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Ethics","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5012247001","display_name":"Dipankar Ghosh","orcid":"https://orcid.org/0000-0003-4897-0260","observed_orcids":["https://orcid.org/0000-0003-4897-0260"]},"institutions":[{"id":"https://openalex.org/I8692664","display_name":"University of Oklahoma","ror":"https://ror.org/02aqsxs83","country_code":"US","type":"education","lineage":["https://openalex.org/I8692664"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Dipankar Ghosh","raw_affiliation_strings":["School of Accounting, College of Business Administration, University of Oklahoma, 73019, Norman, OK, U.S.A","School of Accounting, College of Business Administration, University of Oklahoma, Norman, U.S.A"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting, College of Business Administration, University of Oklahoma, 73019, Norman, OK, U.S.A","institution_ids":["https://openalex.org/I8692664"]},{"raw_affiliation_string":"School of Accounting, College of Business Administration, University of Oklahoma, Norman, U.S.A","institution_ids":["https://openalex.org/I8692664"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5078210138","display_name":"Terry L. Crain","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I8692664","display_name":"University of Oklahoma","ror":"https://ror.org/02aqsxs83","country_code":"US","type":"education","lineage":["https://openalex.org/I8692664"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Terry L. Crain","raw_affiliation_strings":["School of Accounting, College of Business Administration, University of Oklahoma, 73019, Norman, OK, U.S.A","School of Accounting, College of Business Administration, University of Oklahoma, Norman, U.S.A"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting, College of Business Administration, University of Oklahoma, 73019, Norman, OK, U.S.A","institution_ids":["https://openalex.org/I8692664"]},{"raw_affiliation_string":"School of Accounting, College of Business Administration, University of Oklahoma, Norman, U.S.A","institution_ids":["https://openalex.org/I8692664"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I8692664"],"apc_list":{"value":3790,"currency":"USD","value_usd":3790},"apc_paid":null,"fwci":1.1796,"has_fulltext":false,"cited_by_count":65,"citation_normalized_percentile":{"value":0.84301596,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"14","issue":"5","first_page":"353","last_page":"365"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"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/T11058","display_name":"Ethics in Business and Education","score":9.999999747378752e-05,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.9789999723434448},{"id":"https://openalex.org/keywords/moral-norms","display_name":"moral norms","score":0.9259999990463257},{"id":"https://openalex.org/keywords/risk-preferences","display_name":"risk preferences","score":0.7820000052452087},{"id":"https://openalex.org/keywords/risk-aversion","display_name":"risk aversion","score":0.878000020980835},{"id":"https://openalex.org/keywords/taxpayer-behavior","display_name":"taxpayer behavior","score":0.6169999837875366},{"id":"https://openalex.org/keywords/internal-revenue-service","display_name":"Internal Revenue Service","score":0.8539999723434448},{"id":"https://openalex.org/keywords/personality-traits","display_name":"personality traits","score":0.5559999942779541}],"concepts":[{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.8228003978729248},{"id":"https://openalex.org/C119232533","wikidata":"https://www.wikidata.org/wiki/Q873451","display_name":"Business ethics","level":2,"score":0.7388865947723389},{"id":"https://openalex.org/C2778091340","wikidata":"https://www.wikidata.org/wiki/Q15749950","display_name":"Quality of Life Research","level":3,"score":0.538844108581543},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5304616689682007},{"id":"https://openalex.org/C2776768071","wikidata":"https://www.wikidata.org/wiki/Q5403402","display_name":"Ethical decision","level":2,"score":0.5025813579559326},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.49706295132637024},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.4451083540916443},{"id":"https://openalex.org/C187288502","wikidata":"https://www.wikidata.org/wiki/Q641118","display_name":"Personality","level":2,"score":0.4334535300731659},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.4029102921485901},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.39349061250686646},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3798394799232483},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2626120448112488},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.22081497311592102},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.14605194330215454},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.1004703938961029},{"id":"https://openalex.org/C138816342","wikidata":"https://www.wikidata.org/wiki/Q189603","display_name":"Public health","level":2,"score":0.0},{"id":"https://openalex.org/C159110408","wikidata":"https://www.wikidata.org/wiki/Q121176","display_name":"Nursing","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/bf00872098","doi":"https://doi.org/10.1007/bf00872098","is_oa":false,"landing_page_url":"https://doi.org/10.1007/bf00872098","pdf_url":null,"source":{"id":"https://openalex.org/S76633192","display_name":"Journal of Business Ethics","issn_l":"0167-4544","issn":["0167-4544","1573-0697"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Ethics","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.7297000288963318}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.7699999809265137}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320310179","display_name":"University of Oklahoma","ror":"https://ror.org/02aqsxs83"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":29,"referenced_works":["https://openalex.org/W21569340","https://openalex.org/W207447756","https://openalex.org/W248357228","https://openalex.org/W297268105","https://openalex.org/W1483679835","https://openalex.org/W1488837022","https://openalex.org/W1515504715","https://openalex.org/W1607565359","https://openalex.org/W1967992372","https://openalex.org/W1970830588","https://openalex.org/W1984024958","https://openalex.org/W1985283069","https://openalex.org/W1988930314","https://openalex.org/W1991119101","https://openalex.org/W1996591251","https://openalex.org/W2012457626","https://openalex.org/W2016096455","https://openalex.org/W2045181804","https://openalex.org/W2048437406","https://openalex.org/W2083647746","https://openalex.org/W2153174915","https://openalex.org/W2189821821","https://openalex.org/W2315857087","https://openalex.org/W2800868943","https://openalex.org/W2895903151","https://openalex.org/W4206495155","https://openalex.org/W4238467055","https://openalex.org/W4303101280","https://openalex.org/W4383905236"],"related_works":["https://openalex.org/W7164660090","https://openalex.org/W3209047249","https://openalex.org/W212399274","https://openalex.org/W2528334630","https://openalex.org/W2742928419","https://openalex.org/W1980114718","https://openalex.org/W2046312225","https://openalex.org/W7098458867","https://openalex.org/W4416843249","https://openalex.org/W7110970305"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":7},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":6},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":3}],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2016-06-24T00:00:00"}