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Keywords: ethics
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Journal Articles
The Accounting Review (2025) 100 (1): 87–111.
Published: 01 January 2025
... management real activities management ethics survey research experimental research operating distortion reporting distortion theory of dyadic morality Those who are held accountable for measured performance have incentives to manage the measures of their performance, rather than solely...
Includes: Supplementary data
Journal Articles
The Accounting Review (2024) 99 (3): 287–313.
Published: 01 May 2024
... influence is concentrated in firms that theory suggests are most likely to delegate authority—firms with complex operations, distant branches, and trustworthy supervisors. Supervisors affect misconduct through their personnel decisions, attention to employees with past misbehavior, and ethics and industry...