Matches in SemOpenAlex for { <https://semopenalex.org/work/W2205897301> ?p ?o ?g. }
- W2205897301 endingPage "204" @default.
- W2205897301 startingPage "183" @default.
- W2205897301 abstract "Classical agency theory argues that economic incentives can have a strong impact on opportunistic reporting behavior. On the other hand, behavioral literature suggests that agents also adhere to descriptive norms established by peers. Most studies examine these effects in isolation, ignoring the role of mechanisms that firms use to detect misreporting. This research examines if the effects of incentives and descriptive peer norms depend on whether the firm uses an audit system to detect misreporting. In an experiment, we vary the material payoffs for lying (low vs. high compensation rate), the behavior of peers (low vs. high honesty), and the use of audits to detect misreporting (audited vs. not audited). Results indicate that the effect of peer behavior depends on the use of audits. When reporting decisions are audited, descriptive peer norms have a strong effect on the level of truthful reporting. We do not find evidence indicating that the effect of incentives depends on audits. Our findings have important implications for practice. Firms may need to consider the use of audits if they want to promote honesty through positive peer-established social norms." @default.
- W2205897301 created "2016-06-24" @default.
- W2205897301 creator A5030488723 @default.
- W2205897301 creator A5077101445 @default.
- W2205897301 date "2015-06-19" @default.
- W2205897301 modified "2023-09-30" @default.
- W2205897301 title "How Audits Moderate the Effects of Incentives and Peer Behavior on Misreporting" @default.
- W2205897301 cites W1444549554 @default.
- W2205897301 cites W1607015178 @default.
- W2205897301 cites W1972024689 @default.
- W2205897301 cites W1989192412 @default.
- W2205897301 cites W1997738137 @default.
- W2205897301 cites W2009627633 @default.
- W2205897301 cites W2020806023 @default.
- W2205897301 cites W2027824738 @default.
- W2205897301 cites W2027956586 @default.
- W2205897301 cites W2030231818 @default.
- W2205897301 cites W2041963608 @default.
- W2205897301 cites W2057190074 @default.
- W2205897301 cites W2061823008 @default.
- W2205897301 cites W2062677059 @default.
- W2205897301 cites W2063855068 @default.
- W2205897301 cites W2070273420 @default.
- W2205897301 cites W2083080613 @default.
- W2205897301 cites W2083197561 @default.
- W2205897301 cites W2097106125 @default.
- W2205897301 cites W2099449634 @default.
- W2205897301 cites W2101310830 @default.
- W2205897301 cites W2106446426 @default.
- W2205897301 cites W2108850499 @default.
- W2205897301 cites W2109769350 @default.
- W2205897301 cites W2112392142 @default.
- W2205897301 cites W2115214849 @default.
- W2205897301 cites W2115325666 @default.
- W2205897301 cites W2131136597 @default.
- W2205897301 cites W2140942578 @default.
- W2205897301 cites W2158579183 @default.
- W2205897301 cites W2169803357 @default.
- W2205897301 cites W2324863699 @default.
- W2205897301 cites W2331835837 @default.
- W2205897301 cites W2334131157 @default.
- W2205897301 cites W3121151181 @default.
- W2205897301 cites W3121489462 @default.
- W2205897301 cites W3121586804 @default.
- W2205897301 cites W3121915329 @default.
- W2205897301 cites W3122482098 @default.
- W2205897301 cites W3122638853 @default.
- W2205897301 cites W3122727044 @default.
- W2205897301 cites W3123854375 @default.
- W2205897301 cites W3124273597 @default.
- W2205897301 cites W3124379027 @default.
- W2205897301 cites W3124550632 @default.
- W2205897301 cites W3124952288 @default.
- W2205897301 cites W3125228136 @default.
- W2205897301 cites W3125392116 @default.
- W2205897301 cites W3125534647 @default.
- W2205897301 cites W3125609159 @default.
- W2205897301 cites W3125705573 @default.
- W2205897301 cites W4232838662 @default.
- W2205897301 cites W4255443551 @default.
- W2205897301 doi "https://doi.org/10.1080/09638180.2015.1042889" @default.
- W2205897301 hasPublicationYear "2015" @default.
- W2205897301 type Work @default.
- W2205897301 sameAs 2205897301 @default.
- W2205897301 citedByCount "25" @default.
- W2205897301 countsByYear W22058973012015 @default.
- W2205897301 countsByYear W22058973012016 @default.
- W2205897301 countsByYear W22058973012017 @default.
- W2205897301 countsByYear W22058973012018 @default.
- W2205897301 countsByYear W22058973012019 @default.
- W2205897301 countsByYear W22058973012020 @default.
- W2205897301 countsByYear W22058973012021 @default.
- W2205897301 countsByYear W22058973012022 @default.
- W2205897301 countsByYear W22058973012023 @default.
- W2205897301 crossrefType "journal-article" @default.
- W2205897301 hasAuthorship W2205897301A5030488723 @default.
- W2205897301 hasAuthorship W2205897301A5077101445 @default.
- W2205897301 hasConcept C10138342 @default.
- W2205897301 hasConcept C108170787 @default.
- W2205897301 hasConcept C111472728 @default.
- W2205897301 hasConcept C121955636 @default.
- W2205897301 hasConcept C138885662 @default.
- W2205897301 hasConcept C144133560 @default.
- W2205897301 hasConcept C15744967 @default.
- W2205897301 hasConcept C162324750 @default.
- W2205897301 hasConcept C175444787 @default.
- W2205897301 hasConcept C199521495 @default.
- W2205897301 hasConcept C200707436 @default.
- W2205897301 hasConcept C2777293324 @default.
- W2205897301 hasConcept C2778024590 @default.
- W2205897301 hasConcept C2778585151 @default.
- W2205897301 hasConcept C29122968 @default.
- W2205897301 hasConcept C39389867 @default.
- W2205897301 hasConcept C77805123 @default.
- W2205897301 hasConceptScore W2205897301C10138342 @default.
- W2205897301 hasConceptScore W2205897301C108170787 @default.
- W2205897301 hasConceptScore W2205897301C111472728 @default.
- W2205897301 hasConceptScore W2205897301C121955636 @default.