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Working Papers

Price, Fundamental Value and Profit in a Laboratory Asset Market: Does Marking-to-Market Matter?

N.J. Barradale, B. Goodson, & M. Sooy 2017

In a laboratory market setting free of other ‘feedback mechanisms’ (manager discretion, capital requirements, borrowing, etc), this study investigates the possibility that mark-to-market accounting presentation may, on its own, foster greater mispricing than experienced under historical cost accounting presentation.

Fighting Collusion with Disparity - An Experimental Investigation of the Effect of Pay Dispersion on Collusion in Tournaments

L. Guo, K. Huo, T. Libby - 2017

Employee collusion weakens the effectiveness of various management control tools. We propose that the pay dispersion (difference between wages among individuals in the same organization) as a potential solution to this problem because it makes employee coordination more difficult.

Can Accounting Save Nature? The Case of Endangered Species

D-L. Arjalies, D. Gibassier 2017

This study examines one of the first performance indices developed by conservationists to assess their effectiveness at saving endangered species. It enriches previous research on biodiversity accounting and its consequences for the conservation of species. The article demonstrates that the use of a conservation performance index based on human incentives might encourage conservationists to focus their efforts on the animals that are most popular or likely to survive at the expense of other faunae. Based on these findings, it discusses the conditions under which the use of financial incentives can help a society address environmental concerns.

How The Prospect of Fault Influences Managers’ Compliance

M. Sooy, 2017

Through an experiment, the study examines how managers faced with fault differently understand ethical dimensions of their compliance, resulting in more frequent and higher quality compliance.

Valuing Sustainability: The Case of Responsible Investment Reporting

D-L. Arjalies, D. Laurel, and N. Mottis 2017

We examine the creation and implementation of the Reporting and Assessment Framework created by the United Nations Principles for Responsible Investment and the ways in which it enabled the diffusion of a new valuation process for sustainability.Through a longitudinal and exploratory case study that draws upon interviews,participant observation, and a wealth of archival data, we examine the sociallyconstructed democratic valuation process wherein constituents created, deliberated, and ultimately agreed upon the valuation measures and criteria.

The Effect of Study of Group Size and Feedback Type on Insight Problem-Solving Performance: A Experimental Study

L. Berger, K. Huo - 2017

Firms can benefit from understanding how intra-firm competition can improve employee innovation and problem-solving performance. We investigate how group size (large or small) and feedback type (full or partial relative performance information) affect performance in a setting where task performance is improved by identifying problem insights.

The Effects of Performance Incentives and Training on Insight Problem-Solving

K. Huo, 2016

This paper investigates whether the effect of incentives on insight problem-solving is conditional on employee skill which can be gained through training. Additionally, it explores whether non-monetary incentives can be just as effective as financial incentives in the insight problem task setting.

Accounting is the Message: An Undermining, Overmining, and Duomining Critique of Accounting Research

M.E. Persson, C.J. Napier, 2015

Making use of McLuhan’s (e.g., McLuhan, 1964; McLuhan & Fiore, 1967; McLuhan & McLuhan, 1992) ideas on the laws and functioning of the media, this paper calls for a new approach to accounting research that considers both the components and relations of accounting phenomena.

R.J. Chambers of Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s

M.E. Persson, C.J. Napier, 2015

This study seeks to offer an account of the British accounting inflation debate in the 1970s, from the perspective of Raymond J. Chambers and his contribution to this debate: Securities and Obscurities: A Case for Reform of the Law of Company Accounts.

Effects of Performance-Based Pay, Social Recognition, and Training on Performance in Creative Problem Solving: An Experimental Investigation

K. Huo, 2014

This work examines the effect of different incentive schemes on employees’ effort and performance in a creative problem-solving task because current literature is divided on the effect of performance-based incentives on creative performance.