Management plays an important role in setting the ethical tone in organizations. To support this aim, managers must use incentive and goal programs in ethical ways. This study examines experimentally the potential ethical costs associated with incentive-driven and goal-induced employee behavior...

Data breaches experienced by companies such as TJX, Equifax, and Target underscore the importance of accounting information system (AIS) security protection. However, the cost of necessary security may be prohibitive, forcing CFOs to make difficult financial and moral tradeoffs. Our 2x2...

The State of Hawaii allows paid State taxes as an itemized deduction on the State income tax return. The deduction is available only for individuals with Federal adjusted gross income less than $200,000. Hawaii also limits total itemized deductions to $50,000 for individuals with Federal...

We examine the impact of corporate social responsibility (CSR) performance on the likelihood and magnitude of firms' decisions to lay off employees (henceforth referred to as “layoffs”), the magnitude of severance payments made to terminated employees, and the likelihood of voluntary...

The State of Hawaii allows paid State taxes as an itemized deduction on the State income tax return. The deduction is available only for individuals with Federal adjusted gross income less than $200,000. Hawaii also limits total itemized deductions to $50,000 for individuals with Federal...

While numerous studies have examined the impact that powerful CEOs have on their compensation and overall firm decisions, relatively little is known about how powerful CFOs influence their compensation and important firm financial reporting and operational outcomes. This is somewhat surprising...

This behavioral study assesses the influence that dispositional trait and situational state moral disengagement tendencies have on an accounting managers' willingness to engage in earnings management in the FIN 48 setting. We develop a measure of state moral disengagement so that we can assess...

Abstract: We examine the impact of ethical and acquisition dynamics related to whether the target initiates the sale of the firm on the method-of-sale decision (auctions vs. one-on-one negotiations), and on shareholder wealth creation. While we find a strong positive relationship between proxies...

Internal service quality is important to management accounting (MA) service providers and users to promote good communications, ensure high standards of service, and to support good organizational decision making. However, there is little research concerning MA quality issues despite the...