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...

We investigate whether the gender of top executives influences a firm's reaction to competitive pressures. Our empirical approach is based on policy changes that varied the exposure of US banks to competition during the late 1990s. Results suggest that while banks with female executives...