Using an experiment with participants having management experience, we examine sales target setting decisions using an analytics-based forecasting system in a situation involving an ethical dilemma. Specifically, participants have private information that the forecast significantly...

We create and validate measures capturing internal and external motivations to report honestly as individual differences. Both measures have high levels of reliability, as well as convergent and divergent validity. To test their predictive validity, we conduct two experiments. In the first,...

We create and validate measures capturing internal and external motivations to report honestly as trait-like characteristics. Both measures have high levels of reliability, as well as convergent and divergent validity. To test their predictive validity, we conduct two experiments. In the first...

It is frequently observed that fraud has a greater economic impact on society than any other category of crime. Arguing that both research and practitioner frameworks in auditing and forensic accounting have tended to adopt an individualizing perspective predicated primarily on solo-offending,...

We examine reporting choices, rationalizations and emotional responses when an authority figure directs participants to misreport the results of their performance for financial gain. Our research is motivated by the assertions of several individuals involved in major accounting scandals that an...

We examine the impact of an ethics education program on reporting behavior using two groups of students: 4th year Masters of Accounting students who just completed a newly-instituted ethics education program, and 5th year students in the same program who did not receive the ethics program. In an...

Audit standards around the world describe three factors, known together as the fraud triangle, that purportedly predict the likelihood of fraudulent financial reporting (IAASB, 2009; PCAOB, 2005). The first two factors, opportunity and incentive/pressure, are largely accepted as being associated...