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Discussion of “Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two†Subordinate Contextâ€

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  • WILLIAM S. WALLER

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  • William S. Waller, 1994. "Discussion of “Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two†Subordinate Contextâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 721-734, March.
  • Handle: RePEc:wly:coacre:v:10:y:1994:i:2:p:721-734
    DOI: 10.1111/j.1911-3846.1994.tb00412.x
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    1. Baker, George P & Jensen, Michael C & Murphy, Kevin J, 1988. " Compensation and Incentives: Practice vs. Theory," Journal of Finance, American Finance Association, vol. 43(3), pages 593-616, July.
    2. Shields, Michael D. & Waller, William S., 1988. "A behavioral study of accounting variables in performance--incentive contracts," Accounting, Organizations and Society, Elsevier, vol. 13(6), pages 581-594, October.
    3. Martin L. Weitzman, 1976. "The New Soviet Incentive Model," Bell Journal of Economics, The RAND Corporation, vol. 7(1), pages 251-257, Spring.
    4. Young, Sm, 1985. "Participative Budgeting - The Effects Of Risk-Aversion And Asymmetric Information On Budgetary Slack," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 829-842.
    5. Waller, William S., 1988. "Slack in participative budgeting: The joint effect of a truth-inducing pay scheme and risk preferences," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 87-98, January.
    6. Levinthal, Daniel, 1988. "A survey of agency models of organizations," Journal of Economic Behavior & Organization, Elsevier, vol. 9(2), pages 153-185, March.
    7. Hilton, Rw, 1980. "Integrating Normative And Descriptive Theories Of Information-Processing," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 477-505.
    8. Hilton, Rw & Swieringa, Rj, 1981. "Perception Of Initial Uncertainty As A Determinant Of Information Value," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 109-119.
    9. Chee W. Chow & Mark K. Hirst & Michael D. Shields, 1994. "Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two†Subordinate Context," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 699-720, March.
    10. Joyce Berg & Don Coursey & John Dickhaut, 1990. "Experimental methods in accounting: A discussion of recurring issues," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 825-849, March.
    11. Tversky, Amos & Kahneman, Daniel, 1986. "Rational Choice and the Framing of Decisions," The Journal of Business, University of Chicago Press, vol. 59(4), pages 251-278, October.
    12. Herbert A. Simon, 1991. "Organizations and Markets," Journal of Economic Perspectives, American Economic Association, vol. 5(2), pages 25-44, Spring.
    13. Hilton, Rw & Swieringa, Rj & Hoskin, Re, 1981. "Perception Of Accuracy As A Determinant Of Information Value," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 86-108.
    14. Uecker, Wc, 1978. "Behavioral Study Of Information-System Choice," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 169-189.
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    Cited by:

    1. Chow, Chee W. & Hwang, Richard Nen-Chen & Liao, Woody & Wu, Anne, 1998. "National culture and subordinates' upward communication of private information," The International Journal of Accounting, Elsevier, vol. 33(3), pages 293-311.
    2. Webb, R. Alan, 2002. "The impact of reputation and variance investigations on the creation of budget slack," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 361-378.
    3. Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
    4. Jeffrey Hales & Michael G. Williamson, 2010. "Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity," Journal of Accounting Research, Wiley Blackwell, vol. 48(1), pages 51-80, March.

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