Dissertation
Corporate control and corporate wrongdoing: a cross-national analysis of the relationship
Washington State University
Doctor of Philosophy (PhD), Washington State University
12/2007
DOI:
https://doi.org/10.7273/000005771
Abstract
This study examines the relationships between forms of firm controls and corporate wrongdoing, which include tax evasion and bribery, and the moderating effects of national factors, which contain cultural values and social institutions, on the above relationships. Agency theory is used to investigate the relationship between manager-controlled firms and corporate wrongdoing and the relationship between shareholder-controlled firms and organizational deviance. Deterrence theory is used to examine the relationship between family-controlled firms and corporate wrongdoing and the relationship between foreign-controlled firms and organizational deviance. Anomie theory is used to examine the moderating effect of country-level factors. Two data sets, WBES and PICS, were analyzed using hierarchical linear model. WBES contains 3,731 firms from 29 countries and PICS includes 14,041 companies from 19 nations. Results indicate substantial support for manager-controlled firms, government-controlled firms, family-controlled firms, and foreign-controlled firms. Four cultural variables (i.e., performance orientation, future orientation, in-group collectivism, and power distance) and two social institutions (i.e., the economy and political constraints) show significant moderating effects on different forms of firm control. This research offers insights that are salient to governments and policy-makers to prevent corporate deviance, and to researchers interested in understanding the drivers of firm characteristics and national factors in corporate wrongdoing.
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Details
- Title
- Corporate control and corporate wrongdoing
- Creators
- Chung-Wen Chen
- Contributors
- John B. Cullen (Chair)Jean Lynne Johnson (Committee Member) - Washington State University, Department of Marketing and International BusinessLen J Treviño (Committee Member)
- Awarding Institution
- Washington State University
- Academic Unit
- Carson College of Business
- Theses and Dissertations
- Doctor of Philosophy (PhD), Washington State University
- Publisher
- Washington State University
- Number of pages
- 180
- Identifiers
- 99901054641501842
- Language
- English
- Resource Type
- Dissertation