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...

We draw on theory from moral licensing and image motivation to test the prediction that, when auditors provide assurance over a pro-social activity that is roughly analogous to reported corporate social responsibility (CSR), reporters become more aggressive in subsequent reporter-auditor...

This virtual issue traces the evolution of financial accounting and auditing experiments in the Journal of Accounting Research from early efforts in the midst of prevailing beliefs in informational market efficiency to contemporary advances from 2010 to date

To address the empirical phenomenon that organizations often reward time on the job as an end in itself, we design an experiment in which participants solve anagram puzzles, manipulating whether a compensation pool generated from the output of paired workers is allocated based on the individual...

Although prior research has claimed that audit committees with more expertise secure better auditors and enjoy higher quality earnings, a deeper understanding of this premise compels consideration of the factors that less-expert audit committees consider when choosing auditors if indeed they are...

In an abstract, incentivized experiment patterned after the investigation and adjustment decisions that characterize auditing, we find that participants who adjust for information obtained from their willful investigation specify lower adjustments than participants who get the same information...