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,...

The process of having supervisors discuss, compare, justify, and potentially adjust their subordinates' performance ratings in a meeting with their peer supervisors is referred to as peer-level calibration. Although calibration committees are widely used, there is considerable debate about their...

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...