This study examines the behavioral impact of an information system, and how that impact varies with the information system's precision, in an internal reporting environment. In order to examine behavioral effects, we do not permit the owner to contract on the system's output. We propose that a...

Previous academic research has documented that people experience disutility from potentially being exploited by others beyond what this exploitation may do to their wealth. Such a tendency is labeled as the demand for accountability in accounting, and the psychology behind this phenomenon is...

In this study we examine the effect of incentive contract framing on agent effort in an incomplete contract setting. Prior research suggests that when governed by complete incentive contracts, agents exert greater effort under penalty contracts relative to bonus contracts. However, in an...