We experimentally investigate how managers' decisions to invest discretionary resources in the company's corporate social responsibility (CSR) initiatives are affected by whether the investment decision is denominated in financial or nonfinancial measures (i.e., the measurement basis used for...

This study uses two experiments to investigate the honesty of managers' budget reports when the financial benefit resulting from budgetary slack is shared by the manager and other non-reporting employees. Drawing on moral disengagement theory, we predict that the shared interest in slack...

This paper reports the results of three studies (archival, experimental and qualitative) designed to examine the effects of auditor narcissism on auditor-client negotiations in China. We contend that narcissistic characteristics fuel auditors' competitiveness and embolden them to stand firm in...

Prior experimental studies have investigated factors affecting the honesty of managerial reporting in contexts where managers have no discretion in determining what information to acquire before making their reports. In many organizations, however, responsibility for acquiring information is...