Unethical behavior in organizations is usually associated with the risk of negative consequences for the organization and for the involved managers if being detected. The existing experimental literature in economics has so far focused mainly on the analysis of unethical behavior in environments that involve no fines or similar monetary consequences. In the current paper, we use a tax compliance framework to study (un-)ethical behavior of individuals and small groups. Our results show that groups are clearly less compliant than individuals. The risk of being detected is the most important aspect in the group communication process when deciding on compliance.

中文翻译：

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不诚实和冒险：个人和团体的合规决定

如果发现组织不道德的行为，通常会给组织和相关经理带来负面后果的风险。到目前为止，现有的经济学实验文献主要集中在对不涉及罚款或类似货币后果的环境中的不道德行为进行分析。在本文中，我们使用税收合规框架来研究个人和小团体的（不道德行为）。我们的结果表明，团体的合规性明显低于个人。在决定合规性时，被检测到的风险是小组沟通过程中最重要的方面。