Prior archival research documents a positive association between managers' socially responsible actions and their ethical behavior in other domains and typically attributes this association to firm- and manager-level fixed effects. Using an experiment, we provide evidence about a new mechanism...

Employee reporting dishonesty is a significant area of concern for firms. In this study, we investigate how providing information about their prosocial actions, such as organizational citizenship behaviors, affects the extent of employee reporting dishonesty. We distinguish prosocial actions...

Strategic performance measurement systems operationalize firm strategy with a set of performance measures. A consequence of such alignment is the tendency for managers to lose sight of the strategic construct(s) the measures are intended to represent, and subsequently act as though the measures...

Avoiding continued investment in poorly performing projects is an important function of management control systems. However, prior research suggests that managers fail to use accounting information indicating that a project is performing poorly to discontinue it; that is, they escalate...