Organizations are increasingly implementing algorithmic decision aids to advise managerial decision-making. We study managers' motives behind using advice (human and nonhuman), particularly sharing responsibility versus increasing decision accuracy motives. We conduct an online experiment with...

To prevent unethical behaviour by employees, many companies include compliance aspects in their compensation schemes. For example, ex-post bonus adjustments allow managers to retract parts of bonuses previously paid to employees in reaction to fraudulent behaviour. We propose that the level of...

Prior research has found that managers rely more on common measures than on unique measures when evaluating multiple subordinate managers' performance. We examine the effects of the exhaustiveness of information search and attention distribution across performance measures on this ‘common...

Extant research shows that managerial decision-making can be biased. One bias that has received attention from the psychological literature yet very little attention from business research is the unpacking bias. This bias suggests that the perceived probability that an event will occur generally...

Narcissism has become the most heavily discussed personality trait in recent times. However, accounting research on managerial narcissism and its implications for management control system choices, such as incentive schemes, is scarce. Based on Christ and Vance's (2018) “cascading controls”...

Formal control systems are a common instrument to align employees' interests with those of managers and companies. However, research shows that employees perceive formal controls as a sign of distrust and restraint, which can lead to costs of control in the form of lower employee cooperation and...

Extant research shows that CEO characteristics affect earnings management. This paper studies how investors infer a specific characteristic of CEOs, namely moral commitment to honesty, from earnings management and how this perception - in conjunction with their own social and moral preferences -...

An extant debate in the morality literature centers on whether honesty is a stable and generalizable trait or whether honest behavior in one situation is independent from honest behavior in another situation. However, a third possibility is that tendencies toward dishonesty vary according to...