Smith and Wilson (2019) posit that we self-regulate our actions to conform with what we believe is socially appropriate. The mechanism is Adam Smith's “Impartial Spectator,” a fictitious individual constructed in the mind who helps us predict whether our actions and motivations will earn...

We theoretically and experimentally investigate the effect of uniformity in accounting measurement on value enhancing coordination in the presence of strategic uncertainty. We use a setting where two agents have differential information due to non-uniform accounting structures about the gains...