Author ORCID Identifier

https://orcid.org/0000-0001-7670-3173

Semester

Summer

Date of Graduation

2024

Document Type

Dissertation

Degree Type

PhD

College

College of Business and Economics

Department

Accounting

Committee Chair

Darin Kip Holderness, Jr.

Committee Co-Chair

Lauren A. Cooper

Committee Member

Lauren A. Cooper

Committee Member

Kari J. Olsen

Committee Member

Romina Rakipi

Abstract

This dissertation is comprised of three studies. It explores ethical practices within organizational settings from three different perspectives: a macro perspective, an individual perspective, and a micro-level interaction perspective. The first study examines the earnings management behavior of B Corporation managers, providing a macro view of how an external corporate certification may address the broader issue of business ethics. The findings of this study contribute to the legitimacy of B Corporations and our understanding of the relationship between corporate social responsibility and earnings management. The second study investigates the effect of value congruence on employee whistleblowing at for-profit social mission organizations, addressing the nuanced issues of business ethics at the individual level. The findings of this study highlight the importance of value congruence as an important determinant of whistleblowing decisions at for-profit social mission organizations. The third study examines individual manager-employee interactions by analyzing how managers’ empathetic messages and the specificity of performance goals jointly affect employees’ task performance and misreporting. The findings of this study extend our understanding of performance feedback and empathy and contributes to practice. Collectively, this dissertation provides a comprehensive view of how both external factors (e.g., B Corporation certification) and internal factors (e.g., individual value congruence, employees’ responses to managers’ empathetic messages) affect ethical practices within organizations.

Embargo Reason

Publication Pending

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Available for download on Wednesday, July 16, 2025

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