How audits moderate the effects of incentives and peer behavior on misreporting
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Gneezy, Uri & Rustichini, Aldo, 2000.
"A Fine is a Price,"
The Journal of Legal Studies, University of Chicago Press, vol. 29(1), pages 1-17, January.
- Uri Gneezy & Aldo Rustichini, 2000. "A fine is a price," Natural Field Experiments 00258, The Field Experiments Website.
- 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.
- Victor S. Maas & Marcel Van Rinsum, 2013. "How Control System Design Influences Performance Misreporting," Journal of Accounting Research, Wiley Blackwell, vol. 51(5), pages 1159-1186, December.
- Ernst Fehr & Alexander Klein & Klaus M Schmidt, 2007.
"Fairness and Contract Design,"
Econometrica, Econometric Society, vol. 75(1), pages 121-154, January.
- Fehr, Ernst & Klein, Alexander & Schmidt, Klaus M., 2005. "Fairness and Contract Design," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 67, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
- Fehr, Ernst & Klein, Alexander & Schmidt, Klaus M., 2007. "Fairness and contract design," Munich Reprints in Economics 20618, University of Munich, Department of Economics.
- Jeffrey R. Cohen & Lori Holder†Webb & David J. Sharp & Laurie W. Pant, 2007. "The Effects of Perceived Fairness on Opportunistic Behavior," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1119-1138, December.
- Bernheim, B Douglas, 1994. "A Theory of Conformity," Journal of Political Economy, University of Chicago Press, vol. 102(5), pages 841-877, October.
- Lindbeck, A., 1994.
"Welfare State Disincentives with Endogenous Habits and Norms,"
Papers
589, Stockholm - International Economic Studies.
- Lindbeck, Assar, 1995. "Welfare State Disincentives with Endogenous Habits and Norms," Working Paper Series 441, Research Institute of Industrial Economics.
- Bruno S. Frey & Stephan Meier, 2004.
"Social Comparisons and Pro-social Behavior: Testing "Conditional Cooperation" in a Field Experiment,"
American Economic Review, American Economic Association, vol. 94(5), pages 1717-1722, December.
- Bruno S. Frey & Stephan Meier, "undated". "Social Comparisons and Pro-social Behavior - Testing "Conditional Cooperation" in a Field Experiment," IEW - Working Papers 162, Institute for Empirical Research in Economics - University of Zurich.
- Paul Fischer & Steven Huddart, 2008. "Optimal Contracting with Endogenous Social Norms," American Economic Review, American Economic Association, vol. 98(4), pages 1459-1475, September.
- Brüggen, Alexander & Luft, Joan, 2011. "Capital rationing, competition, and misrepresentation in budget forecasts," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 399-411.
- Bergstresser, Daniel & Philippon, Thomas, 2006.
"CEO incentives and earnings management,"
Journal of Financial Economics, Elsevier, vol. 80(3), pages 511-529, June.
- Daniel Bergstresser & Thomas Philippon, 2003. "CEO incentives and earnings management," Proceedings 862, Federal Reserve Bank of Chicago.
- R. Lynn Hannan & Frederick W. Rankin & Kristy L. Towry, 2006. "The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective," Contemporary Accounting Research, John Wiley & Sons, vol. 23(4), pages 885-918, December.
- Uri Gneezy, 2005. "Deception: The Role of Consequences," American Economic Review, American Economic Association, vol. 95(1), pages 384-394, March.
- Barron, John M & Gjerde, Kathy Paulson, 1997. "Peer Pressure in an Agency Relationship," Journal of Labor Economics, University of Chicago Press, vol. 15(2), pages 234-254, April.
- Kachelmeier, Steven J & Shehata, Mohamed, 1994. "Examining Risk Preferences under High Monetary Incentives: Reply," American Economic Review, American Economic Association, vol. 84(4), pages 1105-1106, September.
- Steven Shavell & A. Mitchell Polinsky, 2000.
"The Economic Theory of Public Enforcement of Law,"
Journal of Economic Literature, American Economic Association, vol. 38(1), pages 45-76, March.
- A. Mitchell Polinsky & Steven Shavell, 1999. "The Economic Theory of Public Enforcement of Law," NBER Working Papers 6993, National Bureau of Economic Research, Inc.
- Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
- Somanathan, E. & Rubin, Paul H., 2004. "The evolution of honesty," Journal of Economic Behavior & Organization, Elsevier, vol. 54(1), pages 1-17, May.
- Baiman, S & Lewis, Bl, 1989. "An Experiment Testing The Behavioral Equivalence Of Strategically Equivalent Employment Contracts," Journal of Accounting Research, Wiley Blackwell, vol. 27(1), pages 1-20.
- William B. Tayler & Robert J. Bloomfield, 2011. "Norms, Conformity, and Controls," Journal of Accounting Research, Wiley Blackwell, vol. 49(3), pages 753-790, June.
- López-Pérez, Raúl, 2008. "Aversion to norm-breaking: A model," Games and Economic Behavior, Elsevier, vol. 64(1), pages 237-267, September.
- Murphy, Pamela R., 2012. "Attitude, Machiavellianism and the rationalization of misreporting," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 242-259.
- Koch, Christopher & Schmidt, Carsten, 2010. "Disclosing conflicts of interest - Do experience and reputation matter?," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 95-107, January.
- Bruno Frey & Stephan Meier, 2004. "In a field experiment," Natural Field Experiments 00243, The Field Experiments Website.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Eddy Cardinaels & Yuping Jia, 2016. "How Audits Moderate the Effects of Incentives and Peer Behavior on Misreporting," European Accounting Review, Taylor & Francis Journals, vol. 25(1), pages 183-204, May.
- Pamela R. Murphy & Michael Wynes & Till‐Arne Hahn & Patricia G. Devine, 2020. "Why Are People Honest? Internal and External Motivations to Report Honestly†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 945-981, June.
- Jia, Y., 2007. "Honesty Is the Best Policy–When There Is Money in It : Can Firms Promote Honest Reporting Behavior by Managers?," Discussion Paper 2007-28, Tilburg University, Center for Economic Research.
- Mitra, Arnab & Shahriar, Quazi, 2020. "Why is dishonesty difficult to mitigate? The interaction between descriptive norm and monetary incentive," Journal of Economic Psychology, Elsevier, vol. 80(C).
- Cardinaels, Eddy, 2016. "Earnings benchmarks, information systems, and their impact on the degree of honesty in managerial reporting," Other publications TiSEM 5918f2bd-a456-4e49-989f-d, Tilburg University, School of Economics and Management.
- Markus Brunner & Andreas Ostermaier, 2019. "Peer Influence on Managerial Honesty: The Role of Transparency and Expectations," Journal of Business Ethics, Springer, vol. 154(1), pages 127-145, January.
- Christian Thoeni & Simon Gaechter, 2011.
"Peer Effects and Social Preferences in Voluntary Cooperation,"
Discussion Papers
2011-09, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Christian Thöni & Simon Gaechter, 2014. "Peer Effects and Social Preferences in Voluntary Cooperation," CESifo Working Paper Series 4741, CESifo.
- Simon Gaechter & Christian Thoeni, 2014. "Peer effects and social preferences in voluntary cooperation," Discussion Papers 2014-03, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Thöni, Christian & Gächter, Simon, 2012. "Peer Effects and Social Preferences in Voluntary Cooperation," IZA Discussion Papers 6277, Institute of Labor Economics (IZA).
- Dimant, Eugen, 2015.
"On Peer Effects: Behavioral Contagion of (Un)Ethical Behavior and the Role of Social Identity,"
MPRA Paper
68732, University Library of Munich, Germany.
- Eugen Dimant, 2016. "On Peer Effects: Contagion of Pro- and Anti-Social Behavior in Charitable Giving and The Role of Social Identity," PPE Working Papers 0006, Philosophy, Politics and Economics, University of Pennsylvania.
- Eugen Dimant, 2017. "On Peer Effects: Contagion of Pro- and Anti-Social Behavior and the Role of Social Cohesion," Discussion Papers 2017-06, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Eugen Dimant, 2018. "Contagion of Pro- and Anti-Social Behavior Among Peers and the Role of Social Proximity," Discussion Papers 2018-04, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Christiane Bradler & Robert Dur & Susanne Neckermann & Arjan Non, 2013.
"Employee Recognition and Performance: A Field Experiment,"
Tinbergen Institute Discussion Papers
13-038/VII, Tinbergen Institute.
- Bradler, C. & Dur, R. & Neckermann, S. & Non, J.A., 2013. "Employee recognition and performance: A field experiment," ROA Research Memorandum 004, Maastricht University, Research Centre for Education and the Labour Market (ROA).
- Bradler, C. & Dur, R. & Neckermann, S. & Non, J.A., 2013. "Employee recognition and performance: A field experiment," Research Memorandum 017, Maastricht University, Graduate School of Business and Economics (GSBE).
- Bradler, Christiane & Dur, Robert & Neckermann, Susanne & Non, Arjan, 2014. "Employee Recognition and Performance: A Field Experiment," IZA Discussion Papers 8311, Institute of Labor Economics (IZA).
- Bradler, Christiane & Dur, Robert & Neckermann, Susanne & Non, Arjan, 2013. "Employee recognition and performance: A field experiment," ZEW Discussion Papers 13-017, ZEW - Leibniz Centre for European Economic Research.
- Christiane Bradler & Robert Dur & Susanne Neckermann & Arjan Non, 2013. "Employee Recognition and Performance: A Field Experiment," CESifo Working Paper Series 4164, CESifo.
- 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.
- Christiane Bradler & Robert Dur & Susanne Neckermann & Arjan Non, 2016.
"Employee Recognition and Performance: A Field Experiment,"
Management Science, INFORMS, vol. 62(11), pages 3085-3099, November.
- Christiane Bradler & Robert Dur & Susanne Neckermann & Arjan Non, 2013. "Employee Recognition and Performance: A Field Experiment," Tinbergen Institute Discussion Papers 13-038/VII, Tinbergen Institute.
- Bradler, Christiane & Dur, Robert & Neckermann, Susanne & Non, Arjan, 2014. "Employee Recognition and Performance: A Field Experiment," IZA Discussion Papers 8311, Institute of Labor Economics (IZA).
- Bradler, C. & Dur, R. & Neckermann, S. & Non, J.A., 2013. "Employee recognition and performance: A field experiment," ROA Research Memorandum 004, Maastricht University, Research Centre for Education and the Labour Market (ROA).
- Bradler, C. & Dur, R. & Neckermann, S. & Non, J.A., 2013. "Employee recognition and performance: A field experiment," Research Memorandum 017, Maastricht University, Graduate School of Business and Economics (GSBE).
- Bradler, Christiane & Dur, Robert & Neckermann, Susanne & Non, Arjan, 2013. "Employee recognition and performance: A field experiment," ZEW Discussion Papers 13-017, ZEW - Leibniz Centre for European Economic Research.
- Christiane Bradler & Robert Dur & Susanne Neckermann & Arjan Non, 2013. "Employee Recognition and Performance: A Field Experiment," CESifo Working Paper Series 4164, CESifo.
- Schreck, Philipp, 2015. "Honesty in managerial reporting: How competition affects the benefits and costs of lying," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 177-188.
- Christoph Feldhaus & Tassilo Sobotta & Peter Werner, 2019. "Norm Uncertainty and Voluntary Payments in the Field," Management Science, INFORMS, vol. 65(4), pages 1855-1866, April.
- Janne O. Y. Chung & Sylvia H. Hsu, 2017. "The Effect of Cognitive Moral Development on Honesty in Managerial Reporting," Journal of Business Ethics, Springer, vol. 145(3), pages 563-575, October.
- Daniel A. Brent & Lata Gangadharan & Anca Mihut & Marie Claire Villeval, 2019.
"Taxation, redistribution, and observability in social dilemmas,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(5), pages 826-846, October.
- Daniel A Brent & Lata Gangadharan & Anca Mihut & Marie Claire Villeval, 2017. "Taxation, redistribution and observability in social dilemmas," Working Papers halshs-01609971, HAL.
- Daniel A. Brent & Lata Gangadharan & Anca Mihut & Marie Claire Villeval, 2017. "Taxation, redistribution and observability in social dilemmas," Working Papers 1726, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Daniel A Brent & Lata Gangadharan & Anca Mihut & Marie Claire Villeval, 2019. "Taxation, redistribution and observability in social dilemmas," Post-Print halshs-01930721, HAL.
- Xiao, Erte, 2017. "Justification and conformity," Journal of Economic Behavior & Organization, Elsevier, vol. 136(C), pages 15-28.
- Jia, Y., 2007. "Honesty Is the Best Policy–When There Is Money in It : Can Firms Promote Honest Reporting Behavior by Managers?," Other publications TiSEM 44209465-e74e-4bf5-bb1d-4, Tilburg University, School of Economics and Management.
- Thöni, Christian & Gächter, Simon, 2015. "Peer effects and social preferences in voluntary cooperation: A theoretical and experimental analysis," Journal of Economic Psychology, Elsevier, vol. 48(C), pages 72-88.
- Karakostas, Alexandros & Zizzo, Daniel John, 2016. "Compliance and the power of authority," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 67-80.
- Cardinaels, Eddy, 2016. "Earnings benchmarks, information systems, and their impact on the degree of honesty in managerial reporting," Accounting, Organizations and Society, Elsevier, vol. 52(C), pages 50-62.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tiu:tiutis:15e939fa-d6dd-4bda-824d-ee5b1143df80. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Richard Broekman (email available below). General contact details of provider: https://www.tilburguniversity.edu/about/schools/economics-and-management/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.