... of higher skill requirements and greater required effort from their auditors, at similar or slightly lower wages. We then show that client firms of audit offices in more concentrated labor markets are less likely to restate their earnings and have lower absolute discretionary accruals. These findings...

...Jeremy D. Douthit; Patrick R. Martin; Michelle McAllister ABSTRACT We examine the effect of a charitable contribution matching (CCM) program on employee effort. In CCM programs, employers commit to match employees' donations to charity. We expect CCM to activate a norm of other-regarding behavior...

...George C. Gonzalez; Vicky B. Hoffman; Donald V. Moser ABSTRACT Conventional economics assumes workers provide the same effort under penalty contracts and economically equivalent bonus contracts. However, prior research finds that although workers prefer bonus contracts, they provide more effort...

... at higher ranks prior to joining the company. While some companies openly disclose prize spread information across these ranks, others keep such information secret. In this paper, we experimentally investigate whether the availability of tournament prize spread information enhances employee effort through...

... high effort as high fixed wages. We discuss implications of our results for conducting accounting research with online workers. Data Availability: Contact the authors. We are grateful for helpful feedback from Eddy Cardinaels (editor) and two anonymous reviewers, Vicky Arnold, Jake Birnberg...