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Cheating in the Workplace : An Experimental Study of the Impact of Bonuses and Productivity

Gill, David - 2012

We use an online real-effort experiment to investigate how bonus-based pay and worker productivity interact with …

Persistent link: https://www.econbiz.de/10013103477

The Influence of Documentation Specificity and Priming on Auditors’ Fraud Risk Assessments and Evidence Evaluation Decisions

Hammersley, Jacqueline S. - 2009

The Public Company Accounting Oversight Board (PCAOB) recently suggested that auditors' lack of specific fraud planning … documentation has led auditors to devote insufficient attention to fraud risks in subsequent audit work. Guided by Support Theory …, we experimentally investigate how the specificity of fraud risk documentation during audit planning influences auditors …

Persistent link: https://www.econbiz.de/10013156590

Honest on Mondays : Honesty and the Temporal Distance between Decisions and Payoffs

Ruffle, Bradley J. - 2013

We show that temporally distancing the decision task from the payment of the reward increases honest behavior. Each of 427 Israeli soldiers fulfilling their mandatory military service rolled a six-sided die in private and reported the outcome to the unit's cadet coordinator. For every point...

Persistent link: https://www.econbiz.de/10013083383

Assessing Fraud Risk, Trustworthiness, Reliability, and Truthfulness : Integrating Audit Evidence from Multiple Sources

Cefaratti, Meghann - 2013

As directed by SAS 99 (AICPA, 2002), fraud risk assessment is an iterative process that begins with the recognition of … initial fraud risk factors and then involves interviewing senior financial personnel (e.g., CFO) to explain the financial … personnel to appropriately update their truthfulness and fraud risk assessments in a situation where management seeks to conceal …

Persistent link: https://www.econbiz.de/10013088716

Cheating in the Workplace : An Experimental Study of the Impact of Bonuses and Productivity

Gill, David - 2013

We use an online real-effort experiment to investigate how bonus-based pay and worker productivity interact with …

Persistent link: https://www.econbiz.de/10013090618

Dishonesty and Selection into Public Service

Hanna, Rema - 2013

In this paper, we demonstrate that university students who cheat on a simple task in a laboratory setting are more likely to state a preference for entering public service. Importantly, we also show that cheating on this task is predictive of corrupt behavior by real government workers, implying...

Persistent link: https://www.econbiz.de/10013072869

The NCAA : Enabling Cheating Since 1910 by Inadequately Punishing Cheating Coaches

Ribock, Adam - 2013

Persistent link: https://www.econbiz.de/10013074067

Lying, Stealing, and Cheating : The Role of Arbitrators as Ethics Enforcers

Blankley, Kristen - 2014

This work is the third in a trilogy of Articles in the area of ethics for arbitration participants. This work completes the trilogy by considering the role of the arbitrator in dealing with ethical violations as they occur. The paper outlines the arbitrator's authority to deal with ethical...

Persistent link: https://www.econbiz.de/10013056389

Eliciting Dishonesty in Online Experiments : The Observed vs. Mind Cheating Game

Parra, Daniel - 2023

the individual level. The MIND-CHEATING GAME used in the experiment is inspired by previous mind games and is specially …

Persistent link: https://www.econbiz.de/10014357663

It's Time to Cheat!

Bucciol, Alessandro; Cicognani, Simona; Montinari, Natalia - 2023

We test the correlation between time preferences and cheating at the individual level. In our experiment, cheating …

Persistent link: https://www.econbiz.de/10014358905