| Representative scholar | Journal | Year of publication | Individual factor | Organizational factor | National factor |
| Alleyne | Meditari Accountancy Research | 2017 | √ | ― | ― |
| Gao | Journal of Business Ethics | 2015 | √ | ― | ― |
| Trongmateerut | Journal of Business Ethics | 2013 | ― | ― | √ |
| Lee | Journal of Business Ethics | 2013 | ― | ― | √ |
| Kaptein | Journal of Business Ethics | 2010 | ― | √ | ― |
| Bjorkelo | Journal of Occupational & Organizational Psychology, | 2010 | ― | √ | ― |
| Skivenes | Human Relations | 2010 | ― | ― | √ |
| Zhang | Journal of Business Ethics | 2009 | ― | √ | ― |
| Trevino | Journal of Management, | 2006 | ― | √ | ― |
| Lee | Human Relations | 2004 | √ | ― | ― |
| Gaudine | Journal of Business Ethics | 2001 | √ | ― | ― |