Business Ethics

Faculty Research in Ethics

Business Ethics

Accounting Department:

Jane N. Baldwin, Ph.D. - Professor of Accounting

"Sexual Harassment in the Accounting Profession: A Survey of AICPA Members," The Journal of Accounting Ethics , Vol. 3, (1997), pp. 79-98 (coauthor(s), C. Stanley).

Michael N. Cassell, Ph.D. - Associate Professor of Accounting

""An Effective Audit Program for Foreign Corrupt Practices Act," The Internal Auditor, Vol. 38, No. 3, pp. 57-62, with Richard G. Schroeder.," , (June 1981).

""Ethical Considerations of Liberalized Advertising Practices for Small Practitioners," Southwest Federation of Administrative Disciplines, March, 1989," Proceedings of the , , March 1989.

Kathy Hurtt, Ph.D - Assistant Professor

"The war on fraud: reducing cheating in the classroom," Journal of College Teaching and Learning, (Forthcoming 2006) (coauthor(s), Sarah Bee, David Hayes).

Noel Blake LeCrone, J.D. - Senior Lecturer in Business Law

"Ethics in a University Setting," presented at the Golden Key Society, BaylorUniversity, Spring 2003 (coauthor(s), None).

"Workforce harassment and discrimination," presented at the Accounting/Business Law Retreat, Waco, Texas, Summer 2003 (coauthor(s), None).

Patricia H. Nunley Erwin, J.D. - Associate Professor of Business Law

"Privacy Issues in the Workplace: Avoiding the 'Penalty Box' and the Employee 'Power Play'," Southern Law Journal, (Fall 1996).

"The Law, Practice and Prevention of Sexual Harassment Liability in the Twenty-First Century: An Employer's Call to Action," presented at the 2000 SALSB meeting, March 2000.

Charles Wm. Stanley, Ph.D. - Associate Professor of Accounting

"Ethics for Texas CPAs", online CPE, Bisk

"Update of New Ethics Rules," Today's CPA, (November 2002).

"Business Ethics and Use of the Employer's Computer by Employees," presented at the American Accounting Association Accounting Ethics Symposium, San Antonio, TX, August 2002.

"Business Ethics and Use of the Employer's Computer by Employees," presented at the International Business Ethics Conference, Hong KongBaptistUniversity, April 2002.

"Ethical Behavior of CPAs," presented at the Research in Accounting Ethics, Orlando, Fla, Summer 2004 (coauthor(s), Tisha Emerson and Steven Conroy).

C. William (Bill) Thomas, Ph.D. - Professor of Accounting and holder of The J.E. Bush Professorship in Accounting

"The Internal Auditor's Role in the Detection and Prevention of Fraud: A Post-SAS No. 82 Analysis," Internal Auditing, Vol. 17, No. 4 (July 2002), pp. 3-13 (coauthor(s), C. Clements).

"Ethics in Accounting Classrooms: The Grand Experiment," Today's CPA, Vol. 33, No. 2 (September 2005), pp. 7.

"Signals from Sarbanes-Oxley for Best Practices in Smaller Borrowers," Commercial Lending Review, Vol. 20, No. 1 (January 2005), pp. 19-26.

"The Cost of Sarbanes-Oxley 404," Today's CPA, Vol. 32, No. 2 (November 2004), pp. 7.

"Can Ethics Be Taught?," Today's CPA, Vol. 32, No. 1 (September 2004), pp. 7.

"PCAOB Proposed Standard: Audits of Internal Control," Today's CPA, Vol. 31, No. 4 (January 2004), pp. 7.

"Can Integrity Be Legislated?," Baylor Business Review, (Spring 2003), pp. 21.

"The Trials and Tribulations of Sarbanes-Oxley 404," Today's CPA, Vol. 31, No. 3 (November 2003), pp. 7.

"Ethics Committee Proposed Enhancements to Enforcement Process," Today's CPA, Vol. 31, No. 2 (September 2003), pp. 5.

"The New Fraud Standard: New Dimensions in Professional Skepticism," Today's CPA, Vol. 30, No. 5 (March 2003), pp. 32-37 (coauthor(s), Mattie C. Porter).

"The Rise and Fall of the Enron Empire," Today's CPA, Vol. 28, No. 2 (Spring 2002), pp. 15-21.

"Proposed SAS on Fraud: Getting it Right?," Today's CPA, Vol. 29, No. 3 (May 2002), pp. 6.

"The Rise and Fall of the Enron Empire," Journal of Accountancy, Vol. 193, No. 4 (April 2002), pp. 41-48.

"Coordination between Internal and Independent Auditors: Keys for Success in Fraud Detection for the College or University," Business Officer, Vol. 35, No. 4 (October 2001), pp. 30-34.

"The Internal Auditor's Role in the Detection and Prevention of Fraud: A Post-SAS No. 82 Analysis," presented at the American Accounting Association Mid-Year Meeting, Orlando, FL, January 2002 (coauthor(s), C. Clements).

"Enron and Arthur Andersen: Leadership Lessons for Financial Leaders," presented at the Telergee CFO and Controllers' Conference for Telecom and Energe, Chatham, MA, October 2002.

"Implementing a Required Ethics Class for Students in Accounting: The Texas Experience ," presented at the AAA Annual Ethics Symposium, San Francisco, CA, August 2005 (coauthor(s), Kathy Hurtt).

"Required Ethics Education for Accounting Majors: The Texas Experience," presented at the Accounting Programs Leaders Group, Tempe, AZ, February 2005 (coauthor(s), Kathy Hurtt).

Economics

Tisha Lin Emerson, Ph.D. - Assistant Professor

"Changing Ethical Attitudes: The Case of Enron and ImClone Scandals," Social Science Quarterly, (Forthcoming 2006) (coauthor(s), Steve Conroy).

"Business Ethics and Religion: The Role of Religiosity in Response to Ethical Situations," Journal of Teaching Business Ethics, Vol. 50, No. 4 (April 2004), pp. 383-396 (coauthor(s), Steve Conroy).

"Have Ethical Attitudes Changed?: An Intertemporal Comparison of the Ethical Perceptions of College Students in 1985 and 2001," Journal of Teaching Business Ethics, Vol. 50, No. 2 (March 2004), pp. 167-176 (coauthor(s), Steve Conroy).

"A Study of the Business Ethics of College Students," presented at the Christianity & Economics: Integrating Faith and Learning in Economic Scholarship (Lilly Foundation Second Annual Research Conference), BaylorUniversity, November 2002.

"Business Ethics and Religion: The Role of Religiosity in Response to Ethical Scenarios," presented at the International Conference on Business Ethics in the Knowledge Economy, Hong Kong, April 2002.

Joseph A. McKinney, Ph.D. - Ben Williams Professor of International Economics; Professor of Economics - McBrideCenter for International Business

"Is Economic Globalization Good News?" forthcoming in Christian Reflection

"International Bribery: Does a Written Code of Ethics Make a Difference in Perceptions of Business Professionals," forthcoming in Journal of Business Ethics (co-author Carlos W. Moore).

"Ethical Attitudes in Small Businesses and Large Corporations: Theory and Empirical Findings from a Tracking Study Spanning Three Decades," Journal of Small Business Management, (Forthcoming 2006) (coauthor(s), L. Palich, J. Longenecker, C. Moore and W. Petty).

"The Role of Mere Exposure Effect on Ethical Tolerance: A Two-Study Approach," Journal of Business Ethics, Vol. 58, (2005), pp. 281-294 (coauthor(s), J. Longenecker, C. Moore and W. Weeks).

"Transition Ethics: A Comparison of Ukrainian and United States Business Professionals," Journal of Business Ethics, Vol. 61, (2005), pp. 283-299 (coauthor(s), Olena Vynoslavska, Carlos Moore, Justin Longenecker).

"Religious Intensity, Evangelical Christianity, and Business Ethics: An Empirical Study," Journal of Business Ethics, Vol. 55, (2004), pp. 373-386 (coauthor(s), Justin G. Longenecker and Carlos W. Moore).

"Ethical Attitudes of Founders and Other Entrepreneurs," presented at the USASBE National Conference, Hilton Head, S.C., January 2003 (coauthor(s), J .G. Longenecker and C. Moore).

"Benefits and Costs of Globalization in Transition Economies," Proceedings of Economic and Social Reforms in Kazakhstan Conference, Kokshetau: 2002, pp. 290-295.

"The Effects of Gender and Career Stage on Ethical Judgment," Journal of Business Ethics, Vol. 20, 1999, pp. 301-313 (coauthor(s) William A. Weeks, Carlos W. Moore and Justin G. Longenecker).

"Changes in Ethical Perceptions in Small and Large Businesses: A Comparison of Two Empirical Studies," Proceedings of the United States Association for Small Business and Entrepreneurship Annual Meeting, Denver, CO, 1995, pp. 257-266 (coauthor(s) J. Longenecker and C. Moore).

"Ethical Perceptions and Ethical Environment in Small Business," Proceedings of 39th Annual Meeting of the International Council of Small Business, Strasbourg, France, 1994, pp. 153-158 (coauthor(s) J. Longenecker and C. Moore).

"The Generation Gap in Business Ethics," Business Horizons, September-October, 1989, pp. 9-14 (coauthor(s) J. Longenecker and C. Moore).

"Ethics in Small Business," Journal of Small Business Management, January 1989, pp. 29-31.(Reprinted as "Do Smaller Firms Have Higher Ethics?" in Business and Society Review, Fall 1989, pp. 19-21) (coauthor(s) J. Longenecker and C. Moore).

"Poverty and the Public Sector," in Biblical Principles and Economics : The Foundations edited by Richard C. Chewning, Navpress, 1989, pp. 229-241.

"Ethical Values in U. S. Business: An Examination of Regional Data," JASAT, Vol. 19, October 1988, pp. 73-82 (coauthor(s) J. Longenecker and C. Moore).

"Ethical Attitudes of Students and Business Professionals: A Study of Moral Reasoning," Journal of Business Ethics, Vol. 7, April 1988, pp. 249-257 (coauthor(s) J. Wood, J. Longenecker, and C. Moore).

"The Ethical Issue of International Bribery: A Study of Attitudes Among U. S. Business Professionals," Journal of Business Ethics, Vol. 7, May 1988, pp. 341-346. (Reprinted in Baylor Business Review, Fall, 1988) (coauthor(s) J. Longenecker and C. Moore).

"Egoism and Independence: Entrepreneurial Ethics," Organizational Dynamics, Winter 1988, pp. 64-72 (coauthor(s) J. Longenecker and C. Moore).

"The Ethical Issue of Skimming: An Empirical Study of Attitudes in Large and Small Businesses," Proceedings of the 31st Annual World Conference on Small Business, 1986. Gary B. Roberts, editor.(coauthor(s) C. Moore and J. Longenecker.

Charles M. North, Ph.D., J.D. -Assistant Professor

"The Biblical Underpinnings of Tit-for-Tat: Scriptural Insights Into Axelrod's 'The Evolution of Cooperation'," Faith & Economics, No. 44 (Fall 2004), pp. 1-25 (coauthor(s), Beck A. Taylor).

"The Biblical Underpinnings of Tit-for-Tat: Scriptural Insights Into Axelrod's The Evolution of Cooperation," presented at the Scripture & the Disciplines Conference, Wheaton College, Wheaton, Illinois, May 2004 (coauthor(s), Beck A. Taylor).

John L. Pisciotta, Ph.D. - Associate Professor of Economics

"Making Christianity Relevant to Economic Scholarship (An introductory essay for special issues of Markets and Morality)," Markets and Morality, (Fall 2003), pp. 401-405 (coauthor(s), James W. Henderson).

Finance, Insurance & Real Estate

Brian Bruce, Ph.D. - Visiting Professor - Finance, Insurance & Real Estate

Analysts, Lies, and Statistics, New York: Institutional Investor Books, 2004 (coauthor(s), Mark Bradshaw, HarvardBusinessSchool).

James R. Garven, Ph.D. - Professor of Finance and Insurance, Frank S. Groner Memorial Chair of Finance, and RMI Program Director

"Moral Hazard, Adverse Selection, and Tort Liability," Journal of Insurance Issues, Vol. 28, No. 1 (Spring 2005), pp. 1-13.

"Discussion of 'Moral Hazard in Reinsurance Markets'," presented at the National Bureau of Economic Research Insurance Project Workshop, Cambridge, MA, February 2000.

J. William (Bill) Petty, Ph.D. - Professor of Finance and W.W. Caruth Chair of Entrepreneurship

"Ethical Attitudes in Small Businesses and Large Corporations: Theory and Empirical Findings from a Tracking Study Spanning Three Decades," Journal of Small Business Management, (2006), pp. 1-20 (coauthor(s), J. G. Longenecker, C. W. Moore, L. E. Palich, and J. A. McKinney).

John T. "J.T." Rose, Ph.D. - Professor of Finance and Harriette L. and Walter G. Lacy, Jr. Chair of Banking

"Reflection: Utility Versus Self-Sacrificing Love," Christian Scholar's Review, Vol. 34, No. 1 (Fall 2004), pp. 11-15.

Information Systems

John R. Carlson, Ph.D. - Associate Professor of Information Systems

"On the Relationship between DSS design Characteristics and Ethical Decision Making," Journal of Managerial Issues, Vol. 11, No. 2 (1999), pp. 180-197 (coauthor(s), D. Carlson, L. Wadsworth).

"Electronic Lies: Lying to Others and Detecting Lies Using Electronic Media," Proceedings of the Fifth Americas Conference on Information Systems, Milwaukee, WI, 1999, pp. 612-614 (coauthor(s), J. George).

Management & Entrepreneurship

D. Ray Bagby, Ph.D. - Associate Professor and The Robert M. and Louise Rogers Professor of Entrepreneurship

"Do Corrupt Practices Affect the Development of SMEs?," Internationales Gewerbearchiv, Vol. 51, No. 1 (2003), pp. 1-11 (coauthor(s), Elisabeth Umble and Les Palich).

"The Impact of Corruption on Entrepreneurial and Economic Activity: An Expanded View," presented at the Babson Kauffman Entrepreneurship Conference, Babson Park, MA, June 2003 (coauthor(s), Bill Bygrave, Elisabeth Umble and Les Palich).

"Do Corrupt Practices Affect the Development of SMEs?," Proceedings of the Rencontres de St. Gall, Hergiswil, Switzerland, 2002 (coauthor(s), Elisabeth Umble and Les Palich).

"Corruption and Entrepreneurial Activity: An Empirical Study of Data from 29 Nations," presented at the Babson Kauffman Entrepreneurship Research Conference, Boulder, CO, June 2002 (coauthor(s), Les Palich and Elisabeth Umble).

Dawn Carlson, Ph. D. - Associate Professor of Management

"The Impact of Moral Intensity Dimensions on Ethical Decision Making: Assessing the Relevance of Orientation," Journal of Management Inquiry, Vol. 14, No. 1 (2002), pp. 15-30 (coauthor(s), K. M. Kacmar and L. L. Wadsworth).

"On the Relationship Between DSS Design Characteristics and Ethical Decision Making," Journal of Managerial Issues, Vol. 11, No. 2 (1999), pp. 180-197 (coauthor(s), J. R. Carlson and L. L. Wadsworth).

Mitchell J. Neubert, Ph.D. - H.R. Gibson Chair of Management Development and Associate Professor of Management

"Triumph or Tyranny: An Ethical Perspective on Implementing Organizational Change." Christian Business Faculty Conference, Dayton. (2006).

"Integrating Theology into Management Theory and Practice." Academy of Management Meetings, Hawaii. (2005).

"How a Corporation Can Lose Its Soul: Corruption for all the Right Reasons." Christian Business Faculty Conference, San Antonio. (2004). (co-authors, Martinez, Wong, and Smith).

Leslie E. Palich, Ph.D. -Associate Professor of Management

"Entrepreneurial Integrity: A Gateway to Small Business Opportunity," Small Business Management, Mason, Ohio: South-Western, Forthcoming 2005, pp. (coauthor(s), J.G. Longenecker, C.W. Moore, J.W. Petty, & L.E. Palich).

"Do Corrupt Practices Affect the Development of SMEs? An Exploratory Study," Radical Change in the World: Will SMEs Soar or Crash?, U. Fuglistaller, H. Pleitner, T. Volery and W. Weber(eds.), Switzerland: Swiss Research Institute of Small Business and Entrepreneurship, 2002, pp. (coauthor(s), D. Bagby and E. Umble).

"Integrity and Small Business: A Framework and Empirical Analysis," presented at the 49th World Conference of the International Council for Small Business, Johannesburg, South Africa, June 2004 (coauthor(s), Palich, L.E., Longenecker, J.G., Moore, C.W., & Petty, J.W.).

"The Impact of Corruption on Entrepreneurial and Economic Activity: An Expanded View," presented at the Frontiers in Entrepreneurship: The Proceedings of the Babson International Conference on Entrepreneurship, Boston, MA, June 2003 (coauthor(s), Bagby, D.R., Bygrave, W.D., Palich,L.E., & Umble, L.).

"Corruption and Entrepreneurial Activity: An Empirical Study of Data from 21 Nations," presented at the Babson International Conference on Entrepreneurship, Boulder, CO, 2002 (coauthor(s), D. R. Bagby).

Marketing

Marjorie J. Cooper, Ph.D. - Professor of Marketing

"Are We Sending Mixed Messages? How Philosophical Naturalism Erodes Ethical Instruction," Journal of Business Ethics (forthcoming)

"Reflections on the Nature of Human Personhood and Some Common Business Practices," presented at The Two Tasks: Redeeming the Soul, Redeeming the Mind, 2006 National Faculty Leadership Conference, Washington, DC.

"Modernity, Post-Modernity, and Economic Loss," presented at "Christianity and Economics: Integrating Faith and Learning in Economic Scholarship Conference," Baylor University, Waco, TX, November 7-9, 2002.

"Aristotle and Personal Selling," Journal of Personal Selling & Sales Management, IV (May, 1984), 12-18.(coauthor(s), Roger A. Dickinson, and Dabney Townsend).

Carlos W. Moore, Ph.D. - Edwin W. Streetman Professor of Marketing

""Transition Ethics: A Comparison of Ukrainian and United States Business Professionals"," Journal of Business Ethics, Vol. 61, (2005), pp. 283-299.

"Religious Intensity, Evangelical Christianity, and Business Ethics: An Empirical Study," Journal of Business Ethics, Vol. 55, (December 2004), pp. 373-386 (coauthor(s), Longenecker, McKinney).

"The Effects of Gender and Career Stage on Ethical Judgment," Journal of Business Ethics, Vol. 20, No. 4 (July 1999), pp. 301-313 (coauthor(s), Justin G. Longenecker, Joseph A. McKinney, William A. Weeks).

"The Generation Gap in Business Ethics," Business Horizons, (September 1989), pp. 9-14 (coauthor(s), Justin Longenecker and Joe McKinney).

"Egoism and Independence: Entrepreneurial Ethics," Organizational Dynamics, (Winter 1988) (coauthor(s), Longenecker, Justin and McKinney, Joe).

"Ethical Attitudes of Students and Business Professionals: A Study of Moral Reasoning," Journal of Business Ethics, Vol. 7, (April 1988), pp. 249-257 (coauthor(s), Justin Longenecker and Joe McKinney).

""Ethical Attitudes in Small Businesses and Large Corporations: Theory and Empirical Findings from a Tracking Study Spanning Three Decades"," presented at the Proceedings of the 50th ICSB World Conference 2005, Washington, D. C. (Winner of the JSBM Editor's Choice Award for Best Empirical Paper, 2005 (coauthor(s), Longenecker, Petty, Palich, and McKinney).

"Integrity and Small Business: A Framework and Empirical Analysis," presented at the World Conference of ICSB--Best Theory Paper Award, Johannesburg, South Africa, June 2004 (coauthor(s), Leslie Palich and Justin Longenecker).

Kirk Wakefield, Ph.D. -Chair - Marketing and Sports Sponsorship & Sales

"Cognitive Moral Development and the Impact of Perceived Organizational Ethical Climate on the Search for Sales Force Excellence: A Cross-Cultural Study," Journal of Personal Selling & Sales Management, Vol. 26 Issue 2 (Spring 2006), p205-217 (co-author(s) William Weeks, Terry W. Loe, Lawrence B. Chonko, Carlos Ruy Martinez).

"The Impact of Perceived Ethical Climate on the Search for Salesforce Excellence," Journal of Personal Selling & Sales Management, Vol. 24, No. 3 (2004) (coauthor(s), Chonko, Weeks and Loe). Received Marvin Jolson Award for Best Contribution to Selling and Sales Management Practice (2004).

William Weeks, Ph.D. - Professor of Marketing

"Cognitive Moral Development and the Impact of Perceived Organizational Ethical Climate on the Search for Sales Force Excellence: A Cross-Cultural Study," Journal of Personal Selling & Sales Management, Vol. 26 Issue 2 (Spring 2006), p205-217 (co-author(s) Terry W. Loe, Lawrence B. Chonko, Carlos Ruy Martinez, Kirk Wakefield).

"The Role of Mere Exposure Effect on Ethical Tolerance: a Two-Study Approach," Journal of Business Ethics, Part 1, Vol. 58 Issue 4 (June 2005), pp. 281-294 (co-author(s) Justin G. Longenecker, Joseph A. McKinney, Carlos W. Moore).

"An Experimental Investigation of Efforts to Improve Sales Students' Moral Reasoning," Journal of Personal Selling & Sales Management, Vol. 20, No. 4 (Fall 2000), pp. 243-251 (coauthor(s), Terry W. Loe).

"The Effects of Gender and Career Stage on Ethical Judgment," Journal of Business Ethics, Vol. 20, No. 4 (July 1999), pp. 301-313 (coauthor(s), Justin G. Longenecker, Joseph A. McKinney, Carlos W. Moore).

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