Koch, Christopher; Schmidt, Carsten - Sonderforschungsbereich 504 "Rationalitätskonzepte, …; … - 2006
Disclosure of conflict of interest is currently seen as an effective tool for reducing threats to auditor independence. Cain, Loewenstein, and Moore (2005) provide evidence for perverse effects of disclosing conflict of interest. Using a controlled laboratory experiment, we replicate their...