This study investigates the effect of internal reporting environment openness and organizational identification on managers’ budgetary misreporting. Using an experiment, we find that organizational identification moderates the effect of internal reporting environments on misreporting. That is,...

Managers can set explicit, binding targets to reward workers before observing their performance (ex ante contract), or decide whether to reward workers after observing their performance (ex post contract). We experimentally examine the effects of the two types of contracts on workers' behaviors...

This study examines the effect on investors' judgments of corporate social responsibility (CSR) measures when integrated with financial information in a single report versus when presented in a separate CSR report. Advocates for integrated reports argue that CSR information will be perceived as...

This study examines the joint effect that probabilistic audits and compensation interdependence have on misreporting. In an experiment that holds the true detection rate equal, I find participants perceive a probabilistic audit to be more effective (i.e., more likely to detect misreporting) when...

Using an online survey of 468 U.S. employees from diverse industries and professions, we provide empirical evidence that management control system design choices can affect autonomous motivation in employees. Drawing on self-determination theory and the levers of control framework, we predict...

This study examines the effect on investors' judgments of corporate social responsibility (CSR) measures when integrated with financial information in a single report versus when presented in a separate CSR report. Advocates for integrated reports argue that CSR information will be perceived as...