Do leaders affect workplace transparency? We conduct an experiment to study how leaders affect the way in which workers report a monetary outcome. We find that workers are more likely to choose transparent reporting – rather than self-reporting – when their leaders voluntarily act in a...

We use a lab experiment to examine whether and how leaders influence workers’ (un)ethical behavior through financial reporting choices. We randomly assign the role of leaders or workers to subjects, who can choose to report an outcome via automatic or self-reporting. Self-reporting allows for...