We identify differences in performance measurement precision between jobs within the same firm as an important, yet previously unidentified, source of pay dispersion. Downes and Choi (2014) conclude in their review of prior research that pay dispersion will not cause employees to withhold effort...

Although large audit firms in the U.S. and the U.K. have begun offshoring audit work, there is limited research on this expanding practice. We survey senior-level client management regarding their perceptions of audit offshoring and its impact on audit quality and the audit process. In addition,...

Most large companies voluntarily disclose information about their corporate social responsibility (CSR) activities. We use experimental markets to examine how managers' disclosures of a particular type of CSR, green investment, affect investors' bidding behavior. We find that, although in our...

We examine whether and how German and US investment professionals use corporate social responsibility (hereafter, CSR) information when making personal investment decisions and recommendations to clients. Using an experiment, we find that both German and US investment professionals use CSR...

This study reports the results of three experiments that examine how preferences for wealth and honesty affect managerial reporting. We find that subjects often sacrifice wealth to make honest or partially honest reports, and they generally do not lie more as the payoff to lying increases. We...

We provide a list of Points to Consider (PTCs) to help researchers self-assess whether they have addressed certain common issues that arise frequently in accounting research seminars and in reviewers' and editors' comments on papers submitted to journals. Anticipating and addressing such issues...

In this dissertation, I conduct experimental labor markets to investigate the effectiveness of an optimal agency contract in inducing employee effort and maximizing firm profit. I compare firm profit under the optimal agency contract to that under a theoretically sub-optimal contract that relies...

Shareholder litigation is important because it is costly and can influence firms reporting behavior. Prior research finds that attorneys incentives and specific firm characteristics drive shareholder litigation. In this study, I control for these known drivers in order to examine whether an...