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1-20 of 22
Keywords: incentives
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Journal Articles
Paying to Reduce Disparity: Financially Incentivizing Workforce Diversity and Its Effects on Managers’ Promotion Decisions and Employees’ Effort
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2025) 100 (2): 329–349.
Published: 01 March 2025
...Bret Sheeley ABSTRACT Companies are offering managers compensation incentives to increase promotions of under-represented employees to higher level organizational positions (hereafter, “diversity incentives”). This study uses an experiment to examine how diversity incentives affect managers...
Journal Articles
CEO Incentives for Risk-Taking and Compensation Duration
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (6): 247–270.
Published: 01 November 2024
...Thomas R. Kubick; John R. Robinson; Laura T. Starks ABSTRACT When determining new equity grants, corporate boards face a tradeoff between the CEO’s incentives generated from the grant’s duration versus those arising from the convexity of the embedded equity risk. We hypothesize and find...
Journal Articles
Do Performance-Contingent Incentives Help or Hinder Divergent Thinking?
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (2): 229–248.
Published: 01 March 2024
...Steven J. Kachelmeier; R. Alan Webb; Michael G. Williamson ABSTRACT Toward the goal of reconciling conflicting arguments on whether performance-based incentives facilitate or impede divergent thinking, we identify a feature common to prior demonstrations of negative incentive effects...
Journal Articles
The Effects of Transparency and Group Incentives on Managers’ Strategic Promotion Behavior
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (7): 239–260.
Published: 01 November 2023
... that relatively lower performing employees are selected for a promotion is increased. We develop theory about how two important organizational characteristics—transparency about individual performance levels and the presence of group incentives—jointly affect managers’ tendency to strategically influence...
Journal Articles
Economic Determinants and Consequences of Performance Target Difficulty
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (2): 361–387.
Published: 01 March 2023
... is associated with higher same-year abnormal earnings but at the same time with lower next-year earnings and stock returns. Combined, our findings suggest that target difficulty is an important incentive design choice that affects performance and executive compensation. Data Availability: Data used...
Journal Articles
Do Rewards Encourage Professional Skepticism? It Depends
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2022) 97 (4): 131–154.
Published: 01 July 2022
... should further limit auditors' willingness to exercise skepticism. incentives performance evaluation professional skepticism risk aversion rewards Professional skepticism is fundamental to auditing. However, auditors struggle to properly exercise skepticism despite significant efforts...
Journal Articles
Leading by Example in Socially Driven Organizations: The Effect of Transparent Leader Compensation Contracts on Following
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2022) 97 (3): 373–393.
Published: 01 May 2022
...; D83; M40; M52. Given these trends toward transparency and the rise of socially driven organizations, we examine how the effectiveness of leading by example toward a social objective depends on (1) the intensity of variable compensation (hereafter, incentive intensity), and (2) the amount of fixed...
Journal Articles
Leader Effects in Competition among Teams: Evidence from a Field Intervention
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2022) 97 (1): 99–122.
Published: 01 January 2022
...Pablo Casas-Arce; F. Asís Martínez-Jerez ABSTRACT This paper investigates whether leadership style moderates the effect of leader incentives on the performance of teams. In collaboration with a Latin-American bank, we engineered a field experiment by designing a series of contests among the bank...
Journal Articles
Working Longer but Not Harder: The Effects of Incentivizing Inputs versus Outputs in a Heterogeneous Workforce
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2021) 96 (5): 133–156.
Published: 01 September 2021
... different abilities, an input-based allocation also leads to less effort intensity, defined as puzzles solved per unit of time spent. We attribute these findings to fairness considerations, an interpretation we corroborate in a second experiment with purely individual incentives that finds the same effort...
Journal Articles
An Empirical Analysis of Employee Responses to Bonuses and Penalties
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2020) 95 (6): 395–412.
Published: 01 November 2020
... Availability: The confidentiality agreement with the company that provided data for this study precludes the dissemination of detailed data without the company's consent. employee compensation incentives bonus penalty prospect theory Humans respond to the prospect of reward, as well as the fear...
Journal Articles
Understanding the Determinants of Analyst Target Price Implied Returns
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2020) 95 (6): 125–149.
Published: 01 November 2020
... returns: future realized stock returns, errors in forecasting fundamentals, errors in forecasting the expected return to risk, and biases relating to analysts' incentives. Our results suggest that all four sets help explain target price implied returns, with errors in forecasting the expected return...
Includes: Supplementary data
Journal Articles
Income Smoothing as Rational Equilibrium Behavior? A Second Look: A Response
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2020) 95 (5): 265–278.
Published: 01 September 2020
... forces behind why income smoothing occurs. Editor's note: Accepted by Phillip C. Stocken, under the Senior Editorship of Mark L. DeFond. 12 2018 5 2020 2020 income smoothing incentives contracting L ambert (1984) develops and analyzes a two-period agency model...
Journal Articles
Realigning Auditors' Accountability: Experimental Evidence
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2019) 94 (3): 233–250.
Published: 01 May 2019
... especially thank Amy Tegeler for help running additional sessions. Editor's note: Accepted by Mark E. Peecher, under the Senior Editorship of Mark L. DeFond. November 2015 July 2018 2019 audit quality accountability market structure incentives auditor hiring...
Journal Articles
The Effects of Contract Framing on Misconduct and Entitlement
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2019) 94 (3): 329–344.
Published: 01 May 2019
...Jennifer E. Nichol ABSTRACT This study examines the effects of incentive contract framing on misreporting and entitlement. I conduct a 2 × 2 between-subjects experiment, manipulating incentive contract framing (Bonus/Penalty) and the awareness of the opportunity to misreport...
Journal Articles
Incentivizing the Creative Process: From Initial Quantity to Eventual Creativity
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2019) 94 (2): 249–266.
Published: 01 March 2019
...Steven J. Kachelmeier; Laura W. Wang; Michael G. Williamson ABSTRACT In two experiments, we examine whether performance-contingent incentives facilitate the creative process by enhancing the initial preparation that precedes creative incubation. The defining characteristic of both experiments...
Journal Articles
Promotion, Relative Performance Information, and the Peter Principle
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2018) 93 (3): 83–103.
Published: 01 May 2018
..., in addition to current job RPI, improves the effective sorting of workers, but it comes at the cost of reduced promotion-based incentives. My results suggest that, notwithstanding the benefits documented in previous studies, RPI also imposes potential costs that firms should take into account when deciding...
Journal Articles
Status Differences and Knowledge Transfer: The Effect of Incentives
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2018) 93 (1): 213–234.
Published: 01 January 2018
...Katlijn Haesebrouck; Martine Cools; Alexandra Van den Abbeele ABSTRACT We examine how incentive systems influence knowledge transfer between group members with equal or different status who solve an interdependent task. In our experiment, group members receive group or individual incentives, while...
Journal Articles
Performance Aggregation and Decentralized Contracting
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Journal:
The Accounting Review
The Accounting Review (2016) 91 (1): 99–117.
Published: 01 January 2016
... contracts with all parties directly or delegates part of the contracting authority to one of the agents. Delegated contracts improve risk sharing and generate implicit incentives for the agent entrusted with contracting authority. However, delegated contracts also entail a loss of control in motivating...
Journal Articles
Ratcheting and the Role of Relative Target Setting
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Journal:
The Accounting Review
The Accounting Review (2014) 89 (4): 1197–1226.
Published: 01 July 2014
.... The paper contributes to our knowledge of target setting within the context of the budgeting and control process in decentralized organizations. First, it contributes to the literature on the use of information from comparable units in budget-based incentive systems. Previous literature has focused...
Journal Articles
Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2013) 88 (3): 945–975.
Published: 01 May 2013
... by recording higher operating expenses. We also find that managers have various incentives to manage earnings. Executive compensation is not tied to firm performance in the transition period as it is in adjacent fiscal years. Growth firms, firms with poor stock returns, and firms with weak external...
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