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Journal of Business Ethics

Erschienen in:

12.08.2021 | Original Paper

Do the Right Thing: The Imprinting of Deonance at the Upper Echelons

verfasst von: Curtis L. Wesley II, Gregory W. Martin, Darryl B. Rice, Connor J. Lubojacky

Erschienen in: Journal of Business Ethics | Ausgabe 1/2022

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Abstract

This study expands the application of deonance theory into organizations’ upper echelons by examining how CEOs imprinted with a sense of duty can influence managerial decision-making. We hypothesize an imprint of bounded autonomy, an ought-force that constrains their decision-making and understanding of behavioral freedom, influences duty-bound CEOs to self-report errors in past financial reporting. We test deonance theory propositions of instrumentality for behavioral expansion, namely loss avoidance and gain attainment, related to institutional ownership concentration and CEO equity ownership. We use CEOs that are graduates of U.S. service academies as a proxy for duty-bound executives and find firms they lead are more likely to issue a financial restatement to correct a previous reporting error. This finding is robust to alternate explanations such as being error-prone, earnings management, auditor oversight, and risk behaviors. We also find evidence that deonance may be subject to behavioral expansion. The likelihood of issuing a restatement decreases as institutional ownership concentration and CEO equity ownership increases. This study shows imprinted deonance within the C-suite influences important organizational outcomes.

Vorheriger Artikel Female Representation on Corporate Boards in Europe: The Interplay of Organizational Social Consciousness and Institutions

Nächster Artikel Harmful Leader Behaviors: Toward an Increased Understanding of How Different Forms of Unethical Leader Behavior Can Harm Subordinates

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The Financial Accounting Standards Board (FASB) Statement No. 154 defines a financial restatement as “the revising of previously issued financial statements to reflect the correction of an error” (https://www.fasb.org/summary/stsum154.shtml). More information on financial statements is located at the following Security and Exchange Commission webpage: https://www.sec.gov/oiea/reportspubs/investor-publications/beginners-guide-to-financial-statements.html.

The United States service academies are the U.S. Air Force Academy (USAFA), U.S. Coast Guard Academy (USCGA), U.S. Merchant Marine Academy (USMMA), U.S. Military Academy (USMA or West Point), and U.S. Naval Academy (USNA). Their students are referred by their military rank, cadet and/or midshipman and are gender-neutral terms. We use the term cadets when referring to service academy students in this manuscript and offer our apologies to USNA and USMMA students, staff, and alumni.

Hannah et al., 2014 introduction of duty orientation to management and leadership research relied heavily on military professionals. Notably, four of their five studies were based on military personnel. They reasoned that the study of deonance theory is important for occupations where a sense of duty orientation is critical, such as the professions (e.g., medical, clergy, legal), public service work (e.g., law enforcement, fire, military). Other scholars have studied other ethical matters in the context of military samples as well (e.g., Rubino et al., 2018).

For instance, Breslin (2000) found junior officers demonstrated a willingness to sacrifice themselves for mission accomplishment. They also showed a heightened respect for civilian society, as shown by the support of diversity initiatives in the military (Breslin 2000) and their intentions to report fellow soldiers' unethical actions to their superiors (Hannah and Avolio 2011).

Prior empirical evidence has found that a military education uniquely influences the development of cadets’ character and personality (Giambra 2018; Jackson et al., 2012; Priest et al., 1982; Stevens et al., 1994). A service academy “attracts students with relatively high commitment to personal value” (Priest and Beach 1998, p. 91) and evidence indicates that cadets tend to self-select into military academies (Priest et al., 1982; Stevens et al., 1994). Indeed, service academies such as West Point utilizes traditional human resource management functions of recruiting, selection, job rotation, and training to improve their character-development process (Offstein and Dufrense 2007).

Service academies perform an assimilation function by which civilians or enlisted persons transition to roles as military officers through a process of imprinting in which they acquire a common set of sentiments and attitudes (Dornbusch 1955). McNally et al. (1996) discuss the “unique friction” that makes military academies different from civilian universities; the friction between providing an education that “emphasizes academic excellence while promoting innovative and independent thinkers” and training that instills the values of discipline and duty necessary for the professional military officer (p. 182).

For example, at the United States Military Academy (USMA), decision heuristics are taught in three parts: (a) “Does this action attempt to deceive or allow anyone to be deceived?” (b) “Does this action gain or allow the gain of privilege or advantage to which I or someone else would not otherwise be entitled?” (c) “Would I be satisfied by the outcome if I were on the receiving end of this action?” (Offstein et al., 2017, p. 490). Senior officers at service academies argue that decision-making often comes down to doing the harder right than the easier wrong. Exposure to such choices reinforce the courage to “do the right thing” (e.g., Offstein et al., 2017).

It is clear from the fiscal year distribution that restatement reporting changed for graduate CEOs immediately after the financial crisis (2009 and 2010). It is important to note that the difference in restatement reporting returned to the pre-crisis level in 2011 as graduate CEOs continue to report misstatements more frequently than non-graduate CEOs. In regression results, the difference in restatement frequency between graduate and non-graduate CEOs is statistically similar when comparing 2004–2008 with 2011–2014. We hope this allays any fears that our results are robust given the economic environment.

The number of shares is the natural log of the number of shares the CEO held at the end of the fiscal year. While the value of shares varies across firms, the number of shares and the value of shares are highly correlated. In addition, the market value of CEO shares is highly correlated with market capitalization, total assets, and other CEO compensation variables. Nevertheless, when we substitute the market value of the CEO shares for the number of shares all statistical inferences remain unchanged.

Tax avoidance is when a firm takes an aggressive, but clearly legal tax position on issues where judgment and estimates are used in applying U.S. tax law. These aggressive tax positions are not criminal and instead are efforts to reduce the company’s tax burden. Companies vary in their willingness to invest the time and effort to avoid taxes and their willingness to take risky positions that could result in a subsequent fine. More or less aggressive tax positions are not right or wrong, but reflect aggressiveness and risk-taking. Deonance could apply to tax evasion – which is the willful misapplication of tax laws and other criminal behavior to avoid taxes. However, tax evasion represents fraud in financial reporting and the decision to engage in tax evasion is morally unambiguous.

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Titel: Do the Right Thing: The Imprinting of Deonance at the Upper Echelons
verfasst von: Curtis L. Wesley II
Gregory W. Martin
Darryl B. Rice
Connor J. Lubojacky
Publikationsdatum: 12.08.2021
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 1/2022
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-021-04903-3

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