As part of the celebration of the fiftieth anniversary of AFAANZ, we consider the breadth of
judgment and decision‐making (JDM) experimental research in accounting over that 50 …

This article reviews experimental studies that investigate the influence of management
control systems on competitive and cooperative interactions among employees. It begins by …

Although managers' green investments have no impact on future cash flows in our
experimental markets, investors respond favorably when managers make and disclose an …

A series of participative budgeting experiments has examined the effect of incentive
structures and/or information environments on employees' reporting and production …

ABSTRACT find experimental evidence that manipulating whether the budget request of the
subordinate requires a factual assertion has no effect on budgetary slack when the superior …

In this study, we examine whether, for a sample of retail chains, high levels of employee
compensation can deter employee theft, an increasingly common type of fraudulent …

Research in behavioral economics suggests that, in addition to their traditional incentive
effects, formal control systems can influence psychological motivations. We extend this …

We use a laboratory experiment to examine whether corporate giving to charity motivates
employees. We find a strong altruism effect. Even when employees cannot be remunerated …

This paper investigates managerial discretion in compensation decisions in a team setting,
in which a measure of the team's aggregate performance is readily available from the …

Prior academic research finds that formal controls can cause employees to engage in
dysfunctional behaviors (eg, decreased effort, fraud, or theft). This study investigates one …