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The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective

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  1. Brown, Jason L. & Fisher, Joseph G. & Sooy, Matthew & Sprinkle, Geoffrey B., 2014. "The effect of rankings on honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 237-246.
  2. Arleta Rasmußen, 2015. "Reporting behavior: a literature review of experimental studies," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(2), pages 283-311, June.
  3. Allen D. Blay & Eric S. Gooden & Mark J. Mellon & Douglas E. Stevens, 2018. "The Usefulness of Social Norm Theory in Empirical Business Ethics Research: A Review and Suggestions for Future Research," Journal of Business Ethics, Springer, vol. 152(1), pages 191-206, September.
  4. 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).
  5. Maria J. Sanchez-Exposito & David Naranjo-Gil, 2012. "Honesty and Management Control System Design: An Experimental Study," Working Papers 12.05, Universidad Pablo de Olavide, Department of Financial Economics and Accounting (former Department of Business Administration).
  6. Katrin Weiskirchner-Merten, 2020. "Interdependence, participation, and coordination in the budgeting process," Business Research, Springer;German Academic Association for Business Research, vol. 13(1), pages 247-274, April.
  7. Helen Brown-Liburd & Jeffrey Cohen & Valentina L. Zamora, 2018. "CSR Disclosure Items Used as Fairness Heuristics in the Investment Decision," Journal of Business Ethics, Springer, vol. 152(1), pages 275-289, September.
  8. Church, Bryan K. & Kuang, Xi (Jason) & Liu, Yuebing (Sarah), 2019. "The effects of measurement basis and slack benefits on honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 74-84.
  9. Steven E. Salterio, 2008. "Renovating the Audit Profession: A Brief Rejoinder to Jamal," Accounting Perspectives, John Wiley & Sons, vol. 7(2), pages 127-130, May.
  10. 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.
  11. 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.
  12. Church, Bryan K. & Hannan, R. Lynn & Kuang, Xi (Jason), 2012. "Shared interest and honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 155-167.
  13. Nikias, Anthony D. & Schwartz, Steven T. & Young, Richard A., 2009. "A note on bundling budgets to achieve management control," Journal of Accounting Education, Elsevier, vol. 27(3), pages 168-184.
  14. Ostermaier, Andreas, 2016. "Reciprocity and honesty in capital budgeting: Positive spill-over effects of reporting," VfS Annual Conference 2016 (Augsburg): Demographic Change 145904, Verein für Socialpolitik / German Economic Association.
  15. Muhammad Irdam Ferdiansah & Vincent K. Chong & Isabel Z. Wang & David R. Woodliff, 2023. "The Effect of Ethical Commitment Reminder and Reciprocity in the Workplace on Misreporting," Journal of Business Ethics, Springer, vol. 186(2), pages 325-345, August.
  16. 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, Wiley Blackwell, vol. 61(2), pages 493-530, May.
  17. 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.
  18. Cristian Dragos Turcan & Viorel - Costin Banta & Sabin – Alexandru Babeanu, 2022. "Digitized Accounting - The Attributes Of Cloud Accounting In Technological Futurology," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(50), pages 105-115, April.
  19. Shana Clor-Proell & Steven Kaplan & Chad Proell, 2015. "The Impact of Budget Goal Difficulty and Promotion Availability on Employee Fraud," Journal of Business Ethics, Springer, vol. 131(4), pages 773-790, November.
  20. 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.
  21. Anthony D. Nikias & Steven T. Schwartz & Richard A. Young, 2021. "The effect of information transparency on capital budgeting with privately informed agents: a short research note," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 253-268, June.
  22. Brink, Alisa G. & Coats, Jennifer C. & Rankin, Frederick W., 2018. "Who’s the boss? The economic and behavioral implications of various characterizations of the superior in participative budgeting research," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 89-105.
  23. Maussen, Sophie & Cardinaels, Eddy & Hoozée, Sophie, 2024. "Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting," Accounting, Organizations and Society, Elsevier, vol. 112(C).
  24. Paul Coram & James R. Frederickson & Matthew Pinnuck, 2024. "Earnings management: Who do managers consider and what is the relative importance of ethics?," Australian Journal of Management, Australian School of Business, vol. 49(2), pages 214-248, May.
  25. 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.
  26. Ruan, Qinnan, 2022. "Management control systems and ethical decision making," Other publications TiSEM 3b6dc74f-fd2a-48ef-b1a9-c, Tilburg University, School of Economics and Management.
  27. 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.
  28. William B. Tayler & Robert J. Bloomfield, 2011. "Norms, Conformity, and Controls," Journal of Accounting Research, Wiley Blackwell, vol. 49(3), pages 753-790, June.
  29. Liuyang Ren & Xi Zhong & Liangyong Wan, 2022. "Missing Analyst Forecasts and Corporate Fraud: Evidence from China," Journal of Business Ethics, Springer, vol. 181(1), pages 171-194, November.
  30. Susanna Gallani & Ranjani Krishnan & Eric J. Marinich & Michael D. Shields, 2019. "Budgeting, Psychological Contracts, and Budgetary Misreporting," Management Science, INFORMS, vol. 67(6), pages 2924-2945, June.
  31. Pamela Murphy & M. Dacin, 2011. "Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations," Journal of Business Ethics, Springer, vol. 101(4), pages 601-618, July.
  32. Xi Fu & Xiaoxi Wu & Zhifang Zhang, 2021. "The Information Role of Earnings Conference Call Tone: Evidence from Stock Price Crash Risk," Journal of Business Ethics, Springer, vol. 173(3), pages 643-660, October.
  33. Stratopoulos, Theophanis C. & Vance, Tom W. & Zou, Xiorong, 2013. "Incentive effects of enterprise systems on the magnitude and detectability of reporting manipulations," International Journal of Accounting Information Systems, Elsevier, vol. 14(1), pages 39-57.
  34. 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.
  35. Philipp Schreck, 2020. "Volume or value? How relative performance information affects task strategy and performance," Journal of Business Economics, Springer, vol. 90(5), pages 733-755, June.
  36. Cardinaels, Eddy & Jia, Y., 2015. "How audits moderate the effects of incentives and peer behavior on misreporting," Other publications TiSEM 15e939fa-d6dd-4bda-824d-e, Tilburg University, School of Economics and Management.
  37. Hideaki Sakawa & Naoki Watanabel, 2022. "Accounting Frauds and Main-Bank Monitoring in Japanese Corporations," Journal of Business Ethics, Springer, vol. 180(2), pages 605-621, October.
  38. Xiaotao Liu & Arnold Wright & Yi-Jing Wu, 2015. "Managers’ Unethical Fraudulent Financial Reporting: The Effect of Control Strength and Control Framing," Journal of Business Ethics, Springer, vol. 129(2), pages 295-310, June.
  39. 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.
  40. Jiandong Chen & Douglas Cumming & Wenxuan Hou & Edward Lee, 2016. "Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China?," Journal of Business Ethics, Springer, vol. 134(4), pages 727-742, April.
  41. Anja Schwering, 2017. "The influence of peer honesty and anonymity on managerial reporting," Journal of Business Economics, Springer, vol. 87(9), pages 1151-1172, December.
  42. Douthit, Jeremy & Majerczyk, Michael, 2019. "Subordinate perceptions of the superior and agency costs: Theory and evidence," Accounting, Organizations and Society, Elsevier, vol. 78(C).
  43. 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.
  44. 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.
  45. Diana Falsetta & Jennifer K. Schafer & George T. Tsakumis, 2024. "How Government Spending Impacts Tax Compliance," Journal of Business Ethics, Springer, vol. 190(2), pages 513-530, March.
  46. Thomas Liessem & Ivo Schedlinsky & Anja Schwering & Friedrich Sommer, 2015. "Budgetary slack under budget-based incentive schemes—the behavioral impact of social preferences, organizational justice, and moral disengagement," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(1), pages 81-94, April.
  47. 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.
  48. Deore, Aishwarrya & Gallani, Susanna & Krishnan, Ranjani, 2023. "The effect of systems of management controls on honesty in managerial reporting," Accounting, Organizations and Society, Elsevier, vol. 105(C).
  49. Jan A. Kempkes & Francesco Suprano & Andreas Wömpener, 2024. "How management support systems affect job performance: a systematic literature review and research agenda," Management Review Quarterly, Springer, vol. 74(4), pages 2013-2086, December.
  50. Joseph A. Johnson & Patrick R. Martin & Bryan Stikeleather & Donald Young, 2022. "Investigating the Interactive Effects of Prosocial Actions, Construal, and Moral Identity on the Extent of Employee Reporting Dishonesty," Journal of Business Ethics, Springer, vol. 181(3), pages 721-743, December.
  51. Sun, Yanyang & Gao, Jun & Wu, Wenruo & Liu, Suyi, 2025. "ESG performance and corporate fraud: Evidence based on the MOE framework," International Review of Financial Analysis, Elsevier, vol. 97(C).
  52. Abdel-Rahim, Heba Y. & Stevens, Douglas E., 2018. "Information system precision and honesty in managerial reporting: A re-examination of information asymmetry effects," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 31-43.
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