Procedural justice and regulatory compliance.
نویسندگان
چکیده
منابع مشابه
Procedural Justice and Innovation: Does Procedural Justice Foster Innovative Behavior?
The influence of procedural justice on intended innovative behavior was studied in a sample of students and employees. Although earlier studies suggests that procedural justice increases innovation-related behavior such as spontaneous cooperation, so far systematic research is scarce. Results indicated that the provision of voice increased participants’ intention to show innovative behavior suc...
متن کاملProcedural Justice and the Regulation of Tax Compliance Behaviour: The Moderating Role of Personal Norms
The Andrew Young School of Policy Studies was established at Georgia State University with the objective of promoting excellence in the design, implementation, and evaluation of public policy. In addition to two academic departments (economics and public administration), the Andrew Young School houses seven leading research centers and policy programs, including the International Studies Progra...
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In the traditional deterrence approach, taxpayers were considered as purely self-interested rational agents (Allingham & Sandmo 1972), and consequently, compliance was enforced by measures such as audits and sanctions. In the late nineties, a new method of regulation was proposed. This approach, the responsive regulation (Ayres & Braithwaite 1992), integrated the various measures to ensure comp...
متن کاملRestorative Justice and Procedural Justice: Dealing with Rule Breaking
This article identifies similarities among three approaches to dealing with rule breaking: the procedural justice model, the restorative justice model, and the study of moral development. Each argues that the long-term goal when dealing with rule breaking is to motivate rule breakers to become more self-regulating in their future conduct. This goal is undermined by punishment-focused models of ...
متن کاملShareholder Wealth Effects of MANAGEMENT Regulatory COMPLIANCE
Purpose: This paper addresses whether and how the Sarbanes-Oxley Act of 2002(SOX) affects shareholder wealth (firm value) by focusing on the trade-off between improved corporate governance leading to a lower cost of capital and increased managerial compliance costs of regulations. Design/Methodology: We use an analytical model of solving the management utility maximization function and the cha...
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ژورنال
عنوان ژورنال: Law and Human Behavior
سال: 1996
ISSN: 1573-661X,0147-7307
DOI: 10.1007/bf01499133