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Keywords: contracting
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Journal Articles
Journal Articles
The Accounting Review (2022) 97 (1): 213–232.
Published: 01 January 2022
..., inducing employees to increase effort to benefit their employer. Experimental results robustly support our expectation. We find that CCM increases effort under both fixed-wage and performance-based incentive contracts. Further, our results suggest that CCM is more effective at eliciting effort than...
Journal Articles
The Accounting Review (2020) 95 (5): 265–278.
Published: 01 September 2020
... smoothing incentives contracting L ambert (1984) develops and analyzes a two-period agency model in which he shows that income smoothing is a part of the equilibrium. He defines income smoothing as resulting from the agent's optimal second-period effort being a decreasing function of the first...
Journal Articles
The Accounting Review (2018) 93 (3): 59–82.
Published: 01 May 2018
...Andrew M. Bauer; Darren Henderson; Daniel P. Lynch ABSTRACT Internal controls influence information quality, thus affecting the ability of supply chain partners, who rely on collaborative systems of information sharing, to reliably contract. Using SOX-related internal control assessments...
Includes: Supplementary data
Journal Articles
The Accounting Review (2011) 86 (6): 1887–1907.
Published: 01 November 2011
... suggest that corporate giving is an effective lever for motivating employee effort and contributions to organizational endeavors. Corporate giving can increase the efficacy of implicit (relational) contracts and reduce the need for formal accounting-based reward systems and controls. We thank Wendy...