Carmen Tanner
Biographic Data
| ID | 6027550 |
|---|---|
| NAME | Carmen Tanner |
| GIVEN NAMES | Carmen |
| FAMILY NAME | Tanner |
| SIGNATURE | TANNER C |
| AFFILIATIONS | Zeppelin Universität gemeinnützige GmbH |
| ORCID | 0000-0002-3925-0889 |
| VERIFIED | Yes |
| TOTAL WORKS | 9 |
| TOTAL CITATIONS | 22 |
| AUTHOR COUNT | 9 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2003 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 2 |
Earnings Management and the Role of Moral Values in Investing
In this study, we use earnings management to examine (1) how investors regard a CEO’s commitment to honesty and (2) the impact of their perceptions, in light of their own moral values, on their investment decisions. In two laboratory experiments using students as investor proxies, we find that investors perceive a CEO as being more committed to honesty when they believe the CEO has engaged less in earnings management. A one standard deviation inc…
Moral sensitivity in business: A revised measure
In order to manage ethical challenges in organizations and the workplace, moral sensitivity (MS)—the ability to identify and ascribe importance to moral issues when they arise in the workplace—is seen as the key prerequisite by researchers and professionals. However, despite the importance of MS, satisfactory reliable and valid measures to assess this competence are to date lacking. The present research tests the psychometric qualities of a revis…
Educating moral sensitivity in business: An experimental study to evaluate the effectiveness of a serious moral game
Serious games have emerged as a promising new form of education and training. Even though the benefits of serious games for education are undisputed, there is still a further need for research on the efficacy of such games. The main goal of our research is to examine the effectiveness of a serious moral game—uFin: The Challenge—that was designed to promote moral sensitivity in business, a precondition of ethical decision-making and behavior and a…
Training Moral Sensitivity Through Video Games: A Review of Suitable Game Mechanisms
The goal of this study is to support game designers in the selection and implementation of game mechanisms to promote players’ moral sensitivity (MS). A lack of MS may lead people to behave unethically, without awareness for their actions’ moral implications. In this study, we conduct a theory-based evaluation of 20 distinct game mechanisms in view of their potential to promote MS. MS is thereby operationalized in terms of three learning outcomes…
Are integrative or distributive outcomes more satisfactory? The effects of interest‐based versus value‐based issues on negotiator satisfaction
Negotiation research usually distinguishes between integrative and distributive outcomes. Integrative outcomes satisfy the negotiation parties' most important interests (by trading off less important for more important issues). In contrast, distributive outcomes require negotiators to give up their most important interests (as they make concessions on both less and more important issues). Integrative outcomes are more beneficial, but do they offe…
Risky choice framing: Task versions and a comparison of prospect theory and fuzzy‐trace theory
Framing effects are said to indicate irrationality in decision making because they illustrate that linguistically different descriptions of equivalent options lead to inconsistent choices. A review of the literature on the effects of adding, or subtracting, implicated complements of the sure option shows that this leads to a classic framing effect, a reversal of the classic effect, or no framing effect. Thus, the assumption of equivalence of form…
Influence of deontological versus consequentialist orientations on act choices and framing effects: When principles are more important than consequences
A long tradition in decision making assumes that people usually take a consequentialist perspective, which implies a focus on the outcomes only when making decisions. Such a view largely neglects the existence of a deontological perspective, which implies that people are sensitive to moral duties that require or prohibit certain behaviors, irrespective of the consequences. Similarly, recent research has also suggested that people holding “protect…
Wenn Konsumentinnen und Konsumenten die Umweltverträglichkeit von Lebensmitteln beurteilen – Ergebnisse experimenteller Studien Wenn Konsumentinnen und Konsumenten die Umweltverträglichkeit von Lebens…
Consumers can make a contribution to sustainable development by showing a demand for green products. Ideally, for choosing a product, a consumer would pay attention to the product's values on all environmentally relevant dimensions, which include: agricultural practice, transport distances, packaging, and conservation practices. How do people deal with such a challenge? The experiments reported in this paper explore the environmental evaluations …
Promoting sustainable consumption: Determinants of green purchases by Swiss consumers
Given that overconsumption in industrial countries is a main cause of environmental degradation, a shift toward more sustainable consumption patterns is required. This study attempts to uncover personal and contextual barriers to consumers' purchases of green food and to strengthen knowledge about fostering green purchases. Survey data are used to examine the influence of distinct categories of personal factors (such as attitudes, personal norms,…
Risky choice framing: Task versions and a comparison of prospect theory and fuzzy‐trace theory
Framing effects are said to indicate irrationality in decision making because they illustrate that linguistically different descriptions of equivalent options lead to inconsistent choices. A review of the literature on the effects of adding, or subtracting, implicated complements of the sure option shows that this leads to a classic framing effect, a reversal of the classic effect, or no framing effect. Thus, the assumption of equivalence of form…
Influence of deontological versus consequentialist orientations on act choices and framing effects: When principles are more important than consequences
A long tradition in decision making assumes that people usually take a consequentialist perspective, which implies a focus on the outcomes only when making decisions. Such a view largely neglects the existence of a deontological perspective, which implies that people are sensitive to moral duties that require or prohibit certain behaviors, irrespective of the consequences. Similarly, recent research has also suggested that people holding “protect…
Are integrative or distributive outcomes more satisfactory? The effects of interest‐based versus value‐based issues on negotiator satisfaction
Negotiation research usually distinguishes between integrative and distributive outcomes. Integrative outcomes satisfy the negotiation parties' most important interests (by trading off less important for more important issues). In contrast, distributive outcomes require negotiators to give up their most important interests (as they make concessions on both less and more important issues). Integrative outcomes are more beneficial, but do they offe…
Promoting sustainable consumption: Determinants of green purchases by Swiss consumers
Given that overconsumption in industrial countries is a main cause of environmental degradation, a shift toward more sustainable consumption patterns is required. This study attempts to uncover personal and contextual barriers to consumers' purchases of green food and to strengthen knowledge about fostering green purchases. Survey data are used to examine the influence of distinct categories of personal factors (such as attitudes, personal norms,…
Wenn Konsumentinnen und Konsumenten die Umweltverträglichkeit von Lebensmitteln beurteilen – Ergebnisse experimenteller Studien Wenn Konsumentinnen und Konsumenten die Umweltverträglichkeit von Lebens…
Consumers can make a contribution to sustainable development by showing a demand for green products. Ideally, for choosing a product, a consumer would pay attention to the product's values on all environmentally relevant dimensions, which include: agricultural practice, transport distances, packaging, and conservation practices. How do people deal with such a challenge? The experiments reported in this paper explore the environmental evaluations …
Influence of deontological versus consequentialist orientations on act choices and framing effects: When principles are more important than consequences
A long tradition in decision making assumes that people usually take a consequentialist perspective, which implies a focus on the outcomes only when making decisions. Such a view largely neglects the existence of a deontological perspective, which implies that people are sensitive to moral duties that require or prohibit certain behaviors, irrespective of the consequences. Similarly, recent research has also suggested that people holding “protect…
Risky choice framing: Task versions and a comparison of prospect theory and fuzzy‐trace theory
Framing effects are said to indicate irrationality in decision making because they illustrate that linguistically different descriptions of equivalent options lead to inconsistent choices. A review of the literature on the effects of adding, or subtracting, implicated complements of the sure option shows that this leads to a classic framing effect, a reversal of the classic effect, or no framing effect. Thus, the assumption of equivalence of form…
Are integrative or distributive outcomes more satisfactory? The effects of interest‐based versus value‐based issues on negotiator satisfaction
Negotiation research usually distinguishes between integrative and distributive outcomes. Integrative outcomes satisfy the negotiation parties' most important interests (by trading off less important for more important issues). In contrast, distributive outcomes require negotiators to give up their most important interests (as they make concessions on both less and more important issues). Integrative outcomes are more beneficial, but do they offe…
Training Moral Sensitivity Through Video Games: A Review of Suitable Game Mechanisms
The goal of this study is to support game designers in the selection and implementation of game mechanisms to promote players’ moral sensitivity (MS). A lack of MS may lead people to behave unethically, without awareness for their actions’ moral implications. In this study, we conduct a theory-based evaluation of 20 distinct game mechanisms in view of their potential to promote MS. MS is thereby operationalized in terms of three learning outcomes…
Educating moral sensitivity in business: An experimental study to evaluate the effectiveness of a serious moral game
Serious games have emerged as a promising new form of education and training. Even though the benefits of serious games for education are undisputed, there is still a further need for research on the efficacy of such games. The main goal of our research is to examine the effectiveness of a serious moral game—uFin: The Challenge—that was designed to promote moral sensitivity in business, a precondition of ethical decision-making and behavior and a…
Moral sensitivity in business: A revised measure
In order to manage ethical challenges in organizations and the workplace, moral sensitivity (MS)—the ability to identify and ascribe importance to moral issues when they arise in the workplace—is seen as the key prerequisite by researchers and professionals. However, despite the importance of MS, satisfactory reliable and valid measures to assess this competence are to date lacking. The present research tests the psychometric qualities of a revis…
Earnings Management and the Role of Moral Values in Investing
In this study, we use earnings management to examine (1) how investors regard a CEO’s commitment to honesty and (2) the impact of their perceptions, in light of their own moral values, on their investment decisions. In two laboratory experiments using students as investor proxies, we find that investors perceive a CEO as being more committed to honesty when they believe the CEO has engaged less in earnings management. A one standard deviation inc…
Psychology (7 works) · Social Psychology (6 works) · Economics (5 works) · Business (3 works) · Epistemology (3 works) · Ethics in Business and Education (3 works) · Psychology of Moral and Emotional Judgment (3 works) · Computer Science (2 works) · Decision-Making and Behavioral Economics (2 works) · Environmental Sustainability in Business (2 works)