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Can Wages Buy Honesty? The Relationship Between Relative Wages and Employee Theft

Citations

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Cited by:

  1. Victor S. Maas & Marcel Van Rinsum, 2013. "How Control System Design Influences Performance Misreporting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 51(5), pages 1159-1186, December.
  2. Majerczyk, Michael, 2018. "The effect of labor market competition on control system design: An experimental investigation," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 47-56.
  3. Cai, Yidan & Huang, Xinjian, 2025. "Can good ESG performance contribute to corporate common prosperity?," International Review of Economics & Finance, Elsevier, vol. 103(C).
  4. Brushwood, James & Dhaliwal, Dan & Fairhurst, Douglas & Serfling, Matthew, 2016. "Property crime, earnings variability, and the cost of capital," Journal of Corporate Finance, Elsevier, vol. 40(C), pages 142-173.
  5. Maas, Victor S. & Yin, Huaxiang, 2022. "Finding partners in crime? How transparency about managers’ behavior affects employee collusion," Accounting, Organizations and Society, Elsevier, vol. 96(C).
  6. Su, Jing & Jiang, Jiaoliang & Zhang, Bingbing & Cao, Lijuan, 2023. "Industry salary gap incentive and enterprise innovation," Journal of Asian Economics, Elsevier, vol. 87(C).
  7. Janmaat, Johannus & Harris, Lindsay & Carlaw, Kenneth & Evans, Mike, 2019. "Action economics? working with citizen groups in Revelstoke, BC to evaluate the impact of a living wage," MPRA Paper 96740, University Library of Munich, Germany.
  8. Han, Feng & Tee, Kienpin & Hao, Siyuan & Xiong, Rancen, 2024. "Does unfairness reduce efficiency? Within-industry CEO pay inequity and firm efficiency in China," Finance Research Letters, Elsevier, vol. 62(PA).
  9. Kenchington, David G. & Shohfi, Thomas D. & Smith, Jared D. & White, Roger M., 2022. "Do sin tax hikes spur cheating in interpersonal exchange?," Accounting, Organizations and Society, Elsevier, vol. 96(C).
  10. Masclet, David & Montmarquette, Claude & Viennot-Briot, Nathalie, 2019. "Can whistleblower programs reduce tax evasion? Experimental evidence," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 83(C).
  11. I. P. L. Png & Charmaine H. Y. Tan, 2021. "Cost of Cash: Evidence from Cashiers," Service Science, INFORMS, vol. 13(2), pages 88-108, June.
  12. Cardinaels, Eddy & Yin, Huaxiang, 2015. "Think twice before going for incentives : Social norms and the principal's decision on compensation contracts," Other publications TiSEM 945e5cb3-b28b-4900-9e86-1, Tilburg University, School of Economics and Management.
  13. Vanessa C. Burbano & Bennett Chiles, 2022. "Mitigating Gig and Remote Worker Misconduct: Evidence from a Real Effort Experiment," Organization Science, INFORMS, vol. 33(4), pages 1273-1299, July.
  14. Armstrong, Christopher S. & Kepler, John D. & Larcker, David F. & Shi, Shawn X., 2024. "Rank-and-file accounting employee compensation and financial reporting quality," Journal of Accounting and Economics, Elsevier, vol. 78(1).
  15. Eric W. Chan & Jeremy B. Lill & Victor S. Maas, 2023. "Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(2), pages 493-530, May.
  16. Luft, Joan, 2016. "Management accounting in the laboratory and in social context: Four contrasts, 1975–2014," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 9-20.
  17. Carolyn Deller & Tatiana Sandino, 2020. "Effects of a Tournament Incentive Plan Incorporating Managerial Discretion in a Geographically Dispersed Organization," Management Science, INFORMS, vol. 66(2), pages 911-931, February.
  18. Mingliu Chen & Feng Tian & Ruiting Zuo, 2025. "Optimal Capacity and Price Designs Under Ex Ante and Ex Post Theft," Manufacturing & Service Operations Management, INFORMS, vol. 27(6), pages 2016-2035, November.
  19. Arbel, Yuval & Bar-El, Ronen & Siniver, Erez & Tobol, Yossef, 2014. "Roll a die and tell a lie – What affects honesty?," Journal of Economic Behavior & Organization, Elsevier, vol. 107(PA), pages 153-172.
  20. Brink, William & Kuang, Xi (Jason) & Majerczyk, Michael, 2021. "The effects of minimum-wage increases on wage offers, wage premiums and employee effort under incomplete contracts," Accounting, Organizations and Society, Elsevier, vol. 89(C).
  21. Eric Floyd & John A. List, 2016. "Using Field Experiments in Accounting and Finance," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 54(2), pages 437-475, May.
  22. Kong, Gaowen & Huang, Jiating & Ma, Guangyuan, 2023. "Anti-corruption and within-firm pay gap: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
  23. Claudine Gartenberg & Julie Wulf, 2017. "Pay Harmony? Social Comparison and Performance Compensation in Multibusiness Firms," Organization Science, INFORMS, vol. 28(1), pages 39-55, February.
  24. Eddy Cardinaels & Huaxiang Yin, 2015. "Think Twice Before Going for Incentives: Social Norms and the Principal's Decision on Compensation Contracts," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 53(5), pages 985-1015, December.
  25. Dai, Yunhao & Kong, Dongmin & Xu, Jin, 2017. "Does fairness breed efficiency? Pay gap and firm productivity in China," International Review of Economics & Finance, Elsevier, vol. 48(C), pages 406-422.
  26. Zhang, Zhao & Zhang, Feipeng & Ma, Caoyuan, 2024. "Does carbon emission trading scheme inhibit corporate executives' pursuit of excess compensation? Evidence from a quasi-natural experiment in China," Energy Economics, Elsevier, vol. 139(C).
  27. Eva Labro & James D. Omartian, 2023. "Managing Employee Retention Concerns: Evidence from U.S. Census Data," Working Papers 23-07, Center for Economic Studies, U.S. Census Bureau.
  28. Jaakson, Krista & Vadi, Maaja & Baumane-Vitolina, Ilona & Sumilo, Erika, 2017. "Virtue in small business in small places: Organisational factors associated with employee dishonest behaviour in the retail sector," Journal of Retailing and Consumer Services, Elsevier, vol. 34(C), pages 168-176.
  29. Hiroyuki Selmes‐Suzuki, 2025. "Investment centre manager's multiperiod fairness perceptions and intertemporal dependency," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(1), pages 3-36, March.
  30. Andiappan, Meena & Dufour, Lucas, 2021. "The evolution of unethical behavior engagement amongst longshoremen in France: A 70-year perspective," Organizational Behavior and Human Decision Processes, Elsevier, vol. 166(C), pages 49-67.
  31. Christoph Feichter & Isabella Grabner, 2020. "Empirische Forschung zu Management Control – Ein Überblick und neue Trends [Empirical Management Control Reserach—An Overview and Future Directions]," Schmalenbach Journal of Business Research, Springer, vol. 72(2), pages 149-181, June.
  32. Smulowitz, Stephen J. & Almandoz, Juan, 2021. "Predicting employee wrongdoing: The complementary effect of CEO option pay and the pay gap," Organizational Behavior and Human Decision Processes, Elsevier, vol. 162(C), pages 123-135.
  33. Smulowitz, Stephen J. & Almandoz, Juan (“John”), 2021. "Reprint of “Predicting employee wrongdoing: The complementary effect of CEO option pay and the pay gap”," Organizational Behavior and Human Decision Processes, Elsevier, vol. 166(C), pages 104-116.
  34. Yuqian Xu & Tom Fangyun Tan & Serguei Netessine, 2022. "The Impact of Workload on Operational Risk: Evidence from a Commercial Bank," Management Science, INFORMS, vol. 68(4), pages 2668-2693, April.
  35. Benito, Bernardino & Guillamón, María-Dolores & Ríos, Ana-María & Bastida, Francisco, 2018. "Can salaries and re-election prevent political corruption? An empirical evidence," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 19-27.
  36. Shu, Ao & Kuang, Xiasi & Zhou, Yue & Zhou, Ke & Yin, Xiaoling, 2025. "Returnees and remuneration: The influence of international experience on compensation policies in chinese firms," International Review of Financial Analysis, Elsevier, vol. 105(C).
  37. Gillan, Stuart L. & Nguyen, Nga Q., 2016. "Incentives, termination payments, and CEO contracting," Journal of Corporate Finance, Elsevier, vol. 41(C), pages 445-465.
  38. Dennis W. Campbell & Ruidi Shang, 2022. "Tone at the Bottom: Measuring Corporate Misconduct Risk from the Text of Employee Reviews," Management Science, INFORMS, vol. 68(9), pages 7034-7053, September.
  39. Lisa-Marie Wibbeke & Maik Lachmann, 2020. "Psychology in management accounting and control research: an overview of the recent literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 275-328, September.
  40. Song, Xiaofei & Fan, Hong & Zhou, Lei & San, Ziyao, 2024. "Executive-employee pay gap and professor directors: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 86(C).
  41. Roya Taherifar & Mark J. Holmes & Gazi M. Hassan, 2021. "Is performance affected by the CEO-Employee pay gap? Evidence from Australia," Working Papers in Economics 21/14, University of Waikato.
  42. Lamar Pierce & Daniel C. Snow & Andrew McAfee, 2015. "Cleaning House: The Impact of Information Technology Monitoring on Employee Theft and Productivity," Management Science, INFORMS, vol. 61(10), pages 2299-2319, October.
  43. Jeffrey L. Hoopes & Kenneth J. Merkley & Joseph Pacelli & Joseph H. Schroeder, 2018. "Audit personnel salaries and audit quality," Review of Accounting Studies, Springer, vol. 23(3), pages 1096-1136, September.
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