Purpose: Manipulation checks are a recommended for experimental accounting research. Usage of information gained by manipulation checks varies. In some studies, participants who failed the manipulation check are removed from the sample. Other studies report the results of the manipulation...

Relations between society and business are increasingly characterized by the societal demand for compliance with ethical standards. Companies are held responsible for behavior of their employees, which increases the demand for effective internal governance. To assure compliance, many companies...

Manipulation checks are used to improve the quality of experimental evidence by making sure that only those subjects who are tested as having successfully received the experimental treatment are included in the analysis. While standard experimental designs do not call for such a check, they are...