We experimentally test Dufwenberg and Kirchsteiger’s (2004) theory of sequential reciprocity in a sequential prisoner’s dilemma (SPD) and a mini-ultimatum game (MUG). Data on subjects’ behavior and firstand second-order beliefs allow us to classify their behavior as a material best...

This paper examines audit quality and tax-induced earnings management in UK private (i.e. non-listed) firms. Tax incentives are considered to play a large role in private firms’ earnings management behavior. While Big 4 auditors are generally considered to provide a higher audit quality...

The question as to the evolution of population-level organizational diversity is at the heart of macro-level organizational sociology. However, the number of studies that direct this question explicitly is very limited, particularly in the empirical arena. We suggest a diversity-dependence...

Error analysis involves detecting, diagnosing and correcting discrepancies between the text produced so far (TPSF) and the writers mental representation of what the text should be. While many factors determine the choice of strategy, cognitive effort is a major contributor to this choice. This...