In der anglo-amerikanischen Wissenschaft sind seit längerer Zeit Verhaltensaspekte des internen Rechnungswesens Gegenstand intensiver Forschung. In Deutschland gibt es keine eigenständige Forschungsrichtung "Behavioral Accounting". In diesem Werk wird untersucht, welche Möglichkeiten, aber...

We consider one-to-one matching markets in which agents can either be matched as pairs or remain single. In these so-called roommate markets agents are consumers and resources at the same time. We investigate two new properties that capture the effect a newcomer has on incumbent agents....

When powerful people cause harm, they often do so indirectly through other people. Are harmful actions carried out through others evaluated less negatively than harmful actions carried out directly? Four experiments examine the moral psychology of indirect agency. Experiments 1A, 1B, and 1C...

Some agents are more accurate than others in estimating the best policy. The more accurately an agent estimates a policy's effects, the more he will resist biases, such as bribes from a special interest. Thus, a special interest needs to pay a larger bribe to an accurate agent than to an...