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Keywords: justification
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Journal Articles
Journal of Management Accounting Research (2024) 36 (3): 51–65.
Published: 01 November 2024
...Hong Qu; Lucy F. Ackert; Dana R. Hermanson; Velina K. Popova ABSTRACT We examine the interactive effect of justification and ambiguity on the tendency to distort operating decisions in an incentivized experiment. Managers decide whether to drop or keep a project on behalf of the owners. Although...
Journal Articles
Journal of Management Accounting Research (2021) 33 (3): 77–95.
Published: 01 September 2021
...Niklas Kreilkamp; Sascha Matanovic; Friedrich Sommer; Arnt Wöhrmann ABSTRACT Using an experiment, we investigate the joint effects of compensation caps and formal justification requirements on risk-taking. Compensation caps restrict the earnings potential of decision-makers and have been...