Financial economics has traditionally posited a limited role for idiosyncratic noneconomic manager-specific influences, but the strategic management literature suggests such individual influences can affect corporate outcomes. We investigate whether individual managers play an economically...

Prior research in finance and accounting generally posits a limited role for idiosyncratic manager-specific attributes in explaining accounting and disclosure choices. In contrast, upper echelons theory, originating in the strategic management literature, suggests that differences among...

We examine the relation between a measure of male CEOs' facial masculinity and financial misreporting. Facial masculinity is associated with a complex of masculine behaviors (including aggression, egocentrism, risk-seeking, and maintenance of social status) in males. One possible mechanism for...

New digital technologies allow companies to provide managers with performance feedback in real-time. We provide evidence on the causal effects of such real-time feedback on individual effort and the quality of initial (pre-feedback) and final (post-feedback) decisions by exploiting a natural...

Despite the theoretical prescription of a non-zero weight on an organizational performance indicator in bonus contracts, we know little about the effect of organizational performance on the personnel decisions of workers whose contribution to the organizational performance is limited. This paper...

In this research, I examine the presence of favoritism in promotion decisions for executives in large Korean conglomerate firms. More specifically, I test whether a promotion is more likely when an executive has an established (strong) social connection with the current supervisor who has real...

This study examines the effect of peer-level analyst transitions (i.e., switching between brokerage houses) on associated regular incumbent analysts’ forecasting performance. We employ a difference-in-differences research design with analyst fixed effects and compare incumbent analysts of...

Every year, Accounting Today compiles a list of the 100 most influential people in accounting. This article ranks the universities where they obtained their education based on the number of degrees issued to the top 100

Prior research indicates that managers’ dark personality traits increase their tendency to engage in disruptive and unethical organizational behaviors including accounting earnings management. Other research suggests that the prevalence of dark personalities in management may represent an...

Prior research indicates that managers’ dark personality traits increase their tendency to engage in disruptive and unethical organizational behaviors including accounting earnings management. Other research suggests that the prevalence of dark personalities in management may represent an...