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Keywords: reporting distortion
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Journal Articles
Drivers of Public Opinion on the Acceptability of Distorting Performance Measures
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2025) 100 (1): 87–111.
Published: 01 January 2025
... judgments of distortion’s acceptability largely reflect assessments of how harmful and norm-violating the distortion is. Judgments of operating distortion primarily reflect assessments of harm, whereas judgments of reporting distortion primarily reflect assessments of norm violation. These results...
Includes: Supplementary data