CoChat
Sign Up
Cited by 164Ethics in Business and EducationAuditing, Earnings Management, GovernanceCorporate Governance and Financial Management

What's wrong with the treadway commission report? Experimental analyses of the effects of personal values and codes of conduct on fraudulent financial reporting

Brief, Arthur P., Dukerich, Janet M., Brown, Paul R., Brett, Joan F.·1996·Journal of Business Ethics
DOI 10.1007/bf00705586
Open this paper in CoChat — free account

Integrity signals

Registry

Crossref · 10.1007/bf00705586

Cites

36 of 36 references verified0 citation errors · 0 not checkable

Statistics

Recomputing p-values needs the paper’s full text.

Claims the paper makes

We couldn’t retrieve this paper’s full text, so its claims and self-check weren’t run. The registry and citation checks still apply.

Claims other papers make about this one

Each is checked against this paper’s own text: does it say what the citing paper says it does?

  • Other studies of corporate and professional codes of ethics outside computing have reported similar results.

    “Other studies of corporate and professional codes of ethics outside computing have reported similar results.”

    From Principles alone cannot guarantee ethical AI (2019) · cites this paper as [66]

  • Social psychology studies show that people often act dishonestly when given the opportunity, including cheating, fraudulent accounting despite honesty values, failure to help when in a hurry, and lying for small money.

    “The field of social psychology is replete with studies showing how difficult individuals find it to exercise qualities such as honesty. When given the opportunity to cheat in the knowledge they will not be found out, people have been found to be dishonest (Mazar et al. 2008); people will engage in fraudulent accounting despite having strong values around honesty (Brief et al. 1996); trainee”

    From Having Burned the Straw Man of Christian Spiritual Leadership, what can We Learn from Jesus About Leading Ethically? (2017) · cites this paper as Brief et al. 1996

Cites

Flagged first, then by citations

Cited by

Sorted by citations

Related

Authors
Brief, A. P., Dukerich, J. M., Brown, P. R., & Brett, J. F.
Affiliations
Tulane University (US)
Venue
Journal of Business Ethics
Publisher
Springer Science and Business Media LLC
Published
1996-02
Volume
15
Issue
2
Pages
183-198
ISSN
  • 0167-4544 (ISSN-L)
  • 1573-0697
DOI
10.1007/bf00705586
OpenAlex
W2003604428
Cited by
164
References
36
Citations by year
2026: 4 · 2025: 1 · 2023: 4 · 2022: 2 · 2021: 4 · 2020: 6 · 2019: 8 · 2018: 5 · 2017: 7 · 2016: 7 · 2015: 4 · 2014: 8 · 2013: 11 · 2012: 5
FWCI
28.38
Type
journal article
Language
en
Open access
closed
Licence
www.springer.com/tdm (tdm)
Locations
  • Journal of Business Ethics (publishedVersion)
  • DigitalGeorgetown (Georgetown University Library) (submittedVersion)
Topics
  • Social Sciences › Decision Sciences › Information Systems and Management › Ethics in Business and Education
  • Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Governance and Financial Management
Keywords
financial statement fraud, personal values, codes of conduct, corporate codes of conduct, executive behavior, controllers

About these checks

Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.

Statistics and arithmetic are recomputed, not judged.

Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.

What counts as a claim ›How we measure confidence ›How we check this ›

Are you an author, or do you see a problem with this page? Request a review