caa a22 4500 605483868 CHVBK 20210128100433.0 cr unu---uuuuu 210128e20151001xx s 000 0 eng 10.1007/s10551-014-2210-z doi (NATIONALLICENCE)springer-10.1007/s10551-014-2210-z Social Cognitive Theory: The Antecedents and Effects of Ethical Climate Fit on Organizational Attitudes of Corporate Accounting Professionals—A Reflection of Client Narcissism and Fraud Attitude Risk [Elektronische Daten] [Madeline Domino, Stephen Wingreen, James Blanton] The rash of high-profile accounting frauds involving internal corporate accountants calls into question the individual accountant's perceptions of the ethical climate within their organization and the limits to which these professionals will tolerate unethical behavior and/or accept it as the norm. This study uses social cognitive theory to examine the antecedents of individual corporate accountant's perceived personal fit with their organization's ethical climate and empirically tests how these factors impact organizational attitudes. A survey was completed by 203 corporate accountants to assess their perception of relevant variables. The results of the structural equation model indicate three significant antecedents relating to ethical climate fit: higher internal levels of locus of control; greater numbers of prior job changes; and higher perceptions of an increasingly better fit with the firm's ethical climate (e.g., fit trend). Our results also indicate that higher levels of perceived fit to the ethical climate of a firm are associated with higher levels of perceived job satisfaction and organizational commitment. We also theorize that perceptions of an organization's ethical climate may be reflections of client narcissism and serve a potential indicator of fraud risk. This is an important topic of study, since current auditing standards call for auditors to examine organizational attitudes toward fraud, but offer minimal guidance in doing so. Springer Science+Business Media Dordrecht, 2014 Accountants nationallicence Ethical climate fit nationallicence Fraud nationallicence Locus of control nationallicence Narcissism nationallicence Domino Madeline Department of Accounting, Stetson School of Business and Economics, Mercer University, 31207, Macon, GA, USA aut Wingreen Stephen Department of Accounting and Information Systems, University of Canterbury, Christchurch, New Zealand aut Blanton James Department of Information Systems and Decision Support, College of Business Administration, University of South Florida, 33620, Tampa, FL, USA aut Journal of Business Ethics Springer Netherlands 131/2(2015-10-01), 453-467 0167-4544 131:2<453 2015 131 10551 https://doi.org/10.1007/s10551-014-2210-z text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2210-z text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Domino Madeline Department of Accounting, Stetson School of Business and Economics, Mercer University, 31207, Macon, GA, USA aut NATIONALLICENCE 700 1- Wingreen Stephen Department of Accounting and Information Systems, University of Canterbury, Christchurch, New Zealand aut NATIONALLICENCE 700 1- Blanton James Department of Information Systems and Decision Support, College of Business Administration, University of South Florida, 33620, Tampa, FL, USA aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 131/2(2015-10-01), 453-467 0167-4544 131:2<453 2015 131 10551