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Keywords: employee sorting
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Journal Articles
The Accounting Review (2022) 97 (1): 365–388.
Published: 01 January 2022
... comprehensive explanation of the role of subjectivity in risk mitigation than is evident in the prior literature. We provide empirical evidence of the importance firms place on the use of subjectivity to mitigate the risk of incentive misalignment and employee sorting errors relative to its well-documented role...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (4): 157–177.
Published: 01 July 2021
... to be motivated to misreport. Editor's note: Accepted by Elaine G. Mauldin, under the Senior Editorship of Mary E. Barth. 1 10 2019 1 7 2020 2021 nonprofit misreporting wage level employee sorting Nonprofit organizations play an important role in today's U.S. economy...