Showing 1 - 10 of 109
Employees often perform tasks with multiple dimensions. In this study, we examine how employees’ performance on multidimensional tasks differs under different control structures. We conduct two experiments in which we manipulate the presence of compensation controls and the presence of...
Persistent link: https://www.econbiz.de/10014042841
This paper analyzes the auditor choices for a sample of 2,333 predominantly small and mid-sized Finnish firms. Finland requires virtually all commercial enterprises to have a financial statement audit, but allows the smallest firms to choose from four types of audit firms: first tier...
Persistent link: https://www.econbiz.de/10014219488
Incentives affect the manner in which auditors conduct their audits and one important research question is how different types of incentives affect behavior. The objectives of this paper are to examine how auditors' intrinsic motivation could be augmented by their participation in developing the...
Persistent link: https://www.econbiz.de/10014221286
Despite the importance of audit committee independence in ensuring the integrity of the financial reporting process, recent research suggests that even when audit committees meet regulatory independence requirements, certain factors, such as undue influence by the CEO over the selection of the...
Persistent link: https://www.econbiz.de/10013116763
Persistent link: https://www.econbiz.de/10011844756
This study extends research on the determinants of performance by examining the effect of compensation scheme and perceptions of task attractiveness on team performance. In a laboratory experiment all participants completed a cognitively difficult task both individually and in teams of three...
Persistent link: https://www.econbiz.de/10014192838
We test the relationship between takeover protection and voluntary disclosure in a setting of antitakeover laws in a firm's state of incorporation. After correcting for the endogeneity of firms' incorporation choice, we find that firms incorporated in states with more antitakeover laws have...
Persistent link: https://www.econbiz.de/10013101924
This paper builds on Faure-Grimaud and Martimort's [Economics Letters 71 (2001) 75-82] analysis of intermediated contracting. I argue that intermediated contracting permits one form of auditing, in which the sub-contract offered to the firm is examined, contingent on the intermediary's report....
Persistent link: https://www.econbiz.de/10014068690
In state owned enterprises (SOEs), taxes are a dividend to the controlling shareholder, the state, but a cost to other shareholders. We examine publicly traded firms in China and find significantly lower tax avoidance by SOEs relative to non-SOEs. The differences are pronounced for locally...
Persistent link: https://www.econbiz.de/10012938526
We examine whether managers convey more information via voluntary disclosure channels when standard-setters limit managers' discretion in GAAP. We estimate the extent to which standard setters limit managers' discretion by counting the number of times obligatory modal verbs are mentioned in the...
Persistent link: https://www.econbiz.de/10012850517