Whistleblowing is an effective means to uncover fraud and other misconduct in organizations. However, it is puzzling why some employees come forward despite numerous disadvantages, severe retaliation, and negative social perceptions of the whistleblower within and outside the firm. Understanding...

Theory recommends various transfer pricing schemes depending on the purpose they are designed for. In contrast, empirical evidence shows the predominance of a single scheme, namely one-step cost-based prices. Our paper concentrates on cost-based transfer, especially focusing on the coordination...

This paper analyzes the potential of one-step transfer prices based on either variable or full costs for coordinating decentralized production and quality-improving investment decisions. Transfer prices based on variable costs fail to induce investments on the upstream stage. In contrast,...