The primary purpose of this paper is to update and extend past promotion benchmarking studies. We update prior benchmarking studies by providing publication benchmarking data for faculty promoted between 2013 and 2019, inclusive. We extend prior benchmarking studies by evaluating a larger number...

This study examines whether senior managers' discretionary accounting and finance choices are selected to influence the business decisions of subordinate managers and employees. We predict these choices are used to address internal management concerns by strategically shaping the information...

This study investigates the effect of internal reporting environment openness and organizational identification on managers’ budgetary misreporting. Using an experiment, we find that organizational identification moderates the effect of internal reporting environments on misreporting. That is,...