BOHR International Journal of Business Ethics and Corporate Governance

Fraud and games? The impact of communication on occupational fraud, evidence from ﬁeld experiments

2025-04-26T06:53:19+00:00

This research investigates the role of organizational communication in mitigating occupational fraud, with a particular emphasis on asset misappropriation. It systematically compares the perceived effectiveness of whistleblowing mechanisms against internal audits. Utilizing an experimental methodology grounded in game theory and the theoretical framework of Common Pool Resources (CPRs), the study implements a controlled sales-skimming game to empirically observe behavioral responses to varying governance structures. Results indicate that communication significantly attenuates fraudulent behavior irrespective of the strength of internal controls. Moreover, whistleblowing mechanisms are perceived by participants as more effective deterrents than traditional internal audit functions, resulting in lower instances of fraud. Critically, this study introduces a novel conceptualization by challenging the dominant agency theory paradigm, which traditionally frames occupational fraud through the lens of principal-agent conflicts. Instead, it advances the perspective of the organization as a CPR—subject to collective action problems and vulnerable to opportunistic depletion. By applying CPR theory to the organizational context, the research highlights that fraud prevention should be reconceptualized not solely as a matter of monitoring and aligning incentives, but as the governance of shared organizational resources susceptible to ’tragedy of the commons’ dynamics. This theoretical shift provides a new foundation for developing anti-fraud strategies that integrate collective stewardship principles alongside traditional control mechanisms.

Corporate social responsibility and profitability in Indian manufacturing and technology sectors

2026-04-07T06:49:45+00:00

This research focuses on the interconnection between corporate social responsibility (CSR) practices and a company’s profitability, exploring in what ways responsible business practices will yield benefits in the form of financial prosperity. The synthesis of existing research and case studies in the study assesses the impact of CSR on a range of profitability factors such as cost savings, brand reputation, customer loyalty, and long-term financial performance. Further, the analysis also finds that while CSR might seem expensive at first and require a big investment of capital, CSR pays off in the long run. Companies with integrated CSR is an increasingly important phenomenon for businesses, as consumers, investors, and governments alike expect organizations to act responsibly and sustainably socially. CSR frameworks at the core of their corporate structure strategy are more likely to accrue higher returns by improving stakeholder relations, reducing operational costs, and improving market prospects. However, the impact of CSR on profit margin varies widely across firms and industries; it is contingent on factors including the nature of the business, the alignment of CSR with corporate objectives, and the commitment to CSR practices. When applied strategically, they can be potent catalysts for success, and the conclusion made in this paper is that CSR and profitability can coexist and even correlatively contribute to a perfect sustainable enterprise. As a result, these studies underlined that CSR should not be viewed as a cost but rather as an investment plan that brings returns through increased corporate reputation, loyalty, and financial performance over time.

Moral dilemmas and evaluation of management students moral development

2026-04-07T10:48:54+00:00

A study was conducted among students of management from four different countries. Kohlberg’s cognitive moral
development (CMD) and Lind’s dual aspect theories were employed to determine that the mutual interaction of
two factors, namely the country of origin and overall level of religiosity, is significantly associated with CMD. In
the case of students from Poland and Ukraine, those declaring higher religiosity displayed a higher level of moral
development, whereas in the case of students from Bulgaria and the USA, a reverse relationship was observed.
Notably, the results were observed to significantly depend on the type of moral dilemma considered.