This study examines how the disclosure of negative sustainability-related incidents impacts the investment-related judgments of decision makers. Participants in a sequential 2x2 between-subjects experiment first received a company's financial information, prior to viewing additional...

Materiality is an ambiguous concept in sustainability reporting where potential users are more heterogeneous than in financial reporting. Building on decision usefulness and dual process theory, we scrutinize in an experimental setting how two important stakeholder groups react to manipulations...

Sustainability-related non-financial information is increasingly deemed value relevant. Against this background, two recent trends in non-financial reporting are frequently discussed: integrated reporting and assurance of sustainability information. Using an established framework of information...

Manipulation checks are used to improve the quality of experimental evidence by making sure that only those subjects who are tested as having successfully received the experimental treatment are included in the analysis. While standard experimental designs do not call for such a check, they are...

Corporate scandals led to an increased interest in improving managers’ compliance. To this end, companies implement compliance programs including codes of conduct, compliance training, and whistle-blowing as core elements. Previous research has focused on the impact of the mere existence of...