This paper examines the impact of mood and social presence of communication medium on ethical decision making within an expense reporting setting. Based on theoretical accounting research (Gaudine and Thorne, 2001), we predict that negative mood will result in more unethical expense reporting....

In 2002, the German Corporate Governance Code (GCGC) was established to improve corporate governance of German listed firms and to make the German corporate governance system and firm-specific corporate governance more transparent for (international) investors. With regard to the empirical...