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Fried, Jesse M. - 2016

On July 1, 2015, the Securities and Exchange Commission (SEC) proposed an excess-pay clawback rule to implement the provisions of Section 954 of the Dodd-Frank Act. I explain why the SEC's proposed Dodd-Frank clawback, while reducing executives' incentives to misreport, is overbroad. The economy...

Persistent link: https://www.econbiz.de/10011578666

Incentives, risk and accountability in organizations

Besley, Timothy; Ghatak, Maitreesh - In: Organizational encounters with risk, (pp. 149-166). 2005

Persistent link: https://www.econbiz.de/10003324664

Auditing system development : constructing the meaning of "systematic and rational" in the context of legacy code migration for vendor incentives

Borthick, A. Faye; Bowen, Paul L. - In: The journal of information systems : JIS ; a semiannual … 22 (2008) 1, pp. 47-62

Persistent link: https://www.econbiz.de/10003879844

Variance analysis and linear contracts in agencies with distorted performance measures

Budde, Jörg - In: Management accounting research 20 (2009) 3, pp. 166-176

Persistent link: https://www.econbiz.de/10003884623

Experimental incentive-contracting research in management accounting

Young, S. Mark; Lewis, Barry - In: Judgment and decision-making research in accounting and …, (pp. 55-75). 2007

Persistent link: https://www.econbiz.de/10003550682

Dynamische Koordinationsmechanismen für das Controlling : agencytheoretische Gestaltung von Berichts-, Budgetierungs- und Zielvorgabesystemen

Trauzettel, Volker - 1999

Mit Hilfe von Principal-Agent-Modellen werden Gestaltungsmöglichkeiten von Anreiz- und Vorgabesystemen als Instrumente des Controlling analysiert. Wenn ein Agent (z. B. Spartenleiter) mehr Informationen als der Principal (z. B. Unternehmensleitung) besitzt, muß eine derartige asymmetrische...

Persistent link: https://www.econbiz.de/10011401934

Work-report formats and overbilling : how unit-reporting vs. cost-reporting increases accountability and decreases overbilling

Desai, Sreedhari D.; Kouchaki, Maryam - In: Organizational behavior and human decision processes : … 130 (2015), pp. 79-98

Persistent link: https://www.econbiz.de/10011372673

How control system design influences performance misreporting

Maas, Victor S.; Rinsum, Marcel van - In: Journal of accounting research 51 (2013) 5, pp. 1159-1186

Persistent link: https://www.econbiz.de/10010228872

Variance analysis and linear contracts in agencies with distorted performance measures

Budde, Jörg - 2007

This paper investigates the role of variance analysis procedures in aligning objectives under the condition of distorted performance measurement. A riskneutral agency with linear contracts is analyzed, whereby the agent receives postcontract, pre-decision information on his productivity. If the...

Persistent link: https://www.econbiz.de/10010365857

Incentives for tax planning and avoidance : evidence from the field

Graham, John R.; Hanlon, Michelle Lee; Shevlin, Terry; … - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 991-1023

Persistent link: https://www.econbiz.de/10010407965