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Revising the theory behind corporate governance and management control : a reflection and roadmap

Stevens, Douglas E. - In: Management accounting research 63 (2024), pp. 1-9

Persistent link: https://www.econbiz.de/10015061245

In search of a moral foundation for capitalism : from Adam Smith to Amartya Sen

Stevens, Douglas E. - 2024

The search for a moral foundation for capitalism has a long history that continues to unfold, yet many are unaware of this search or its implications for the future of capitalism. The recent pandemic has uncovered cracks in the foundation of capitalism and raised doubts regarding its ability to...

Persistent link: https://www.econbiz.de/10014466801

How Far Will Managers Go to Look Like a Good Steward? An Examination of Preferences for Trustworthiness and Honesty in Managerial Reporting†

Abdel‐Rahim, Heba Y.; Hales, Jeffrey; Stevens, Douglas E. - In: Contemporary Accounting Research (2021)

Persistent link: https://www.econbiz.de/10012809134

The Changing Behavior of Trading Volume Reactions to Earnings Announcements : Evidence of the Increasing Use of Accounting Earnings News by Investors

Barron, Orie E.; Schneible, Richard A.; Stevens, Douglas E. - In: Contemporary Accounting Research 35 (2018) 4, pp. 1651-1674

Persistent link: https://www.econbiz.de/10012086986

A moral solution to the moral hazard problem

Stevens, Douglas E.; Thevaranjan, Alex - In: Accounting, Organizations and Society 35 (2010) 1, pp. 125-139

In agency theory, offering a flat salary contract under unobservable effort creates a moral hazard problem because the agent is motivated to shirk and provide less than a previously agreed-upon level of effort. We examine a moral solution to this moral hazard problem. In particular, we present a...

Persistent link: https://www.econbiz.de/10008499120

The usefulness of social norm theory in empirical business ethics research : a review and suggestions for future research

Blay, Allen D.; Gooden, Eric S.; Mellon, Mark J.; … - In: Journal of business ethics : JOBE 152 (2018) 1, pp. 191-206

Persistent link: https://www.econbiz.de/10011926875

The effect of high power financial incentives on excessive risk-taking behavior : an experimental examination

Brink, Alisa G.; Hobson, Jessen L.; Stevens, Douglas E. - In: Journal of management accounting research : JMAR 29 (2017) 1, pp. 13-29

Persistent link: https://www.econbiz.de/10011707160

Information system precision and honesty in managerial reporting : a re-examination of information asymmetry effects

Abdel-Rahim, Heba Y.; Stevens, Douglas E. - In: Accounting, organizations and society : an … 64 (2018), pp. 31-43

Persistent link: https://www.econbiz.de/10011817223

The effect of an auditor identity disclosure requirement on audit quality : an experimental examination incorporating the incremental effect of a signature requiremen

Blay, Allen D.; Gooden, Eric S.; Mellon, Mark J.; … - In: Auditing : a journal of practice & theory 38 (2019) 4, pp. 17-29

Persistent link: https://www.econbiz.de/10012295469

The presence and effect of the winner's curse in the market for audit services : an experimental market examination

Hobson, Jessen L.; Marley, Robert; Mellon, Mark J.; … - In: Behavioral research in accounting 31 (2019) 2, pp. 73-91

Persistent link: https://www.econbiz.de/10012301374