Leader-follower dynamics in ethical lapses in tax practice

Govind Iyer and Philip Reckers

Advances in accounting, 2017, vol. 36, issue C, 1-10

Abstract: This study posits that unethical behavior in the corporate arena is often a result of destructive leaders influencing willing followers. Destructive leaders manipulate followers using either their dominant/coercive power or their prestige/charisma. Followers obey the instructions of destructive leaders because they are either conformers (afraid to confront the leader) or colluders (believe in the leader or participate for material gain). Based on an experiment, we show that unethical acts are performed in the presence of dominant leaders. We also find that charismatic leaders influence colluders to engage in unethical acts.

Keywords: Ethics; Tax; Leader-follower dynamics (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:eee:advacc:v:36:y:2017:i:c:p:1-10

DOI: 10.1016/j.adiac.2016.09.004

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