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The purpose of this study is to explore how and when ethical leadership enhances bootlegging. To achieve this purpose, the authors proposed a moderated dual-path model in this study.

The model was tested on two related studies. Study 1 was based on three-wave, collected data from a sample of 511 employees of Chinese companies. Data used in Study 2 was collected by survey from employees and their direct leaders of multiple departments of companies in China.

In Study 1, the authors found that moral efficacy and moral identity mediate between ethical leadership and bootlegging. Findings from Study 2 provide convergent support of moral efficacy’s and moral identity’s impact on the mediation relationship between ethical leadership and bootlegging. Moreover, the results of Study 2 further reveal that the relationship between ethical leadership and moral efficacy (or moral identity) was more significant among leader–follower with different genders.

This study not only enriches the literature on ethical leadership and gender (dis)similarity, but also helps managers to better understand the function of bootlegging.

This study examined subjective numeracy and its relationship with accounting judgements on probability issues.

A subjective numeracy scale (SNS) questionnaire was distributed to 231 accounting students to measure self-evaluated numeracy. Modified Bayesian reasoning tasks were applied in an accounting-related probability estimation, manipulating presentation formats.

The study revealed a positive relationship between self-evaluated numeracy and performance in accounting probability estimation. The findings suggest that switching the format of probability expressions from percentages to frequencies can improve the performance of participants with low self-evaluated numeracy.

Adding objective numeracy measurements could enhance results. Future numeracy research could add objective numeracy items and assess whether this influences participants' self-perceived numeracy. Based on this sample population of accounting students, the findings may not apply to large populations of accounting-information users.

Investors' ability to exercise sound judgement depends on the accuracy of their probability estimations. Manipulating the format of probability expressions can improve probability estimation performance in investors with low self-evaluated numeracy.

This study identified a significant performance gap among participants in performing accounting probability estimations: those with high self-evaluated numeracy performed better than those with low self-evaluated numeracy. The authors also explored a method other than additional training to improve participants' performance on probability estimation tasks and discovered that frequency formats enhanced the performance of participants with low self-evaluated numeracy.