The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective*

By R. Hannan, Frederick W. Rankin, Kristy L. Towry. 2006

186 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/db0db0d26b5352e5ba20294c4914dbe455bb7c16

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Citations in the corpus

Scoundrels or Stars? Theory and Evidence on the Quality of Workers in Online Labor Markets (2017, methodology): “However, later work recognizes that agents have other preferences that may limit the extent of this behavior (e.g., Fehr and Schmidt 1999; Evans et al. 2001; Fehr and Falk 2002; Fehr and Fischbacher 2002; Hannan et al. 2006; Rankin, Schwartz, and Young 2008).”
Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China? (2014, background): “2001), rationalizing decisions as important as corporate fraud is also expected to be influenced by the perceived economic costs and benefits to the firm (Hannan et al. 2006; Tsang 2002),”
Psychology Models of Management Accounting (2010, background): “Thus, for example, some studies examine a single budgetary communication from subordinate to superior, rather than the entire task of budgeting (Hannan et al., 2006), or a single judgment made during a transfer price negotiation rather than the entire task of transfer pricing (Luft and Libby, 1997).”
Determinants of Moral Judgments Regarding Budgetary Slack: An Experimental Examination of Pay Scheme and Personal Values (2011, unknown): “…incentives play a role in 3 In experiments where the decisions of one group of participants affect the pay of another group of participants e.g., Hannan et al. 2006; Rankin et al. 2008; Schatzberg and Stevens 2008 , distributional fairness can become a significant factor in judgments and…”
Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “…the findings of several studies have led to the suggestion that social concerns might reduce the need for extensive incentive contracting, other research has shown that control systems can increase informal control mechanisms such as honesty (Hannan et al., 2006) and trust (Coletti et al., 2005).”
Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations (2011, methodology): “Many researchers argue that an individual will perform a cost benefit analysis when considering whether to perpetrate a fraud (Hannan et al., 2006; Tsang, 2002).”