In a controlled laboratory experiment, we investigate the effects of disclosing conflicts of interest on the reporting of information providers. First, we replicate the findings of Cain, Loewenstein, and Moore (2005) that such disclosure makes misreporting more likely as it removes moral...

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...

In a controlled laboratory experiment, we investigate the effects of disclosing conflicts of interest on the reporting behaviour of information providers. First, we replicate the findings of Cain, Loewenstein, and Moore (Cain, D.M., Loewenstein, G., & Moore, D.A. (2005). The dirt on coming...