Evidence from an interactive experiment indicates that the tendency of users to anchor on one-sided disclosures of risk (i.e., disclosing upside potential or downside risk, but not both) is robust to whether disclosures are determined randomly or chosen strategically by opportunistic agents with...

Questionnaire responses reported by Luft and Libby (1997) reveal that transfer price negotiators expect fairness-based price concessions that moderate the influence of an outside market price when the outside market price strongly favors one of the parties. We examine whether these expectations...

Risk-based auditing implies that auditors invest more (fewer) resources as reporting risks increase (decrease). We find from an interactive experiment that participants in an audit-like role reflect this reasoning to a lesser extent when risks arise from the intentional actions of human...

We design an experiment to examine the influence of prior audit experience on subsequent reporting decisions when auditors become managers of audited firms. In contrast to the independence issues that can arise when auditors and their clients are related by prior affiliation, we focus this study...

We replicate an influential study of monetary incentive effects by Jamal and Sunder (1991) to illustrate the difficulties of drawing causal inferences from a treatment manipulation when other features of the experimental design vary simultaneously. We first show that the Jamal and Sunder (1991)...

Literature to date reveals relatively little about the role of expertise in auditor selection beyond basic preferences for Big 4 and industry specialist auditors. We hypothesize that audit committees whose members have no Big 4 auditing experience are likely to struggle when interviewing...

We design three experiments to examine how group incentives moderate the motivational effects of cash versus tangible rewards. Our first experiment shows that, relative to individual incentives, group incentives can magnify any negative effect of the uncertain attractiveness of a less-fungible...

<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>We examine how worker productivity differs when compensation is based on quantity, creativity, or the product of both measures. In an experiment in which participants design "rebus puzzles," we find that combining quantity and creativity measures in a creativity-weighted pay scheme...