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American Accounting Association Meetings (AAA)
248,535 Total downloads
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Showing Papers 1 - 50 of 603
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Triple-Bottom-Line Goals in a Management Control System: Experimental Effects on Commitment and Trust AAA 2013 Management Accounting Section (MAS) Meeting Paper
Roger Stace
Date Posted: August 22, 2012130 downloads
Detecting Misreporting in Subordinates’ Budgets AAA 2013 Management Accounting Section (MAS) Meeting Paper
Joseph G. Fisher ,
W. Timothy Mitchell ,
Sean A. Peffer and
Alan Webb
Date Posted: August 21, 2012Last Revised: March 14, 201399 downloads
Pay for Environmental Performance: The Effect of Incentive Provision on Carbon Emissions AAA 2013 Management Accounting Section (MAS) Meeting Paper
Robert G. Eccles
,
Ioannis Ioannou ,
Shelley Xin Li and
George Serafeim
Date Posted: August 21, 2012507 downloads
Rotten Apples and Sterling Examples: Moral Reasoning and Peer Influences on Honesty in Managerial Reporting AAA 2013 Management Accounting Section (MAS) Meeting Paper
Steven J. Huddart and
Hong Qu
Date Posted: August 21, 2012Last Revised: December 03, 2012159 downloads
Accounting, Risk Management and the Selection of Interactive Controls: Which, When and Why? AAA 2013 Management Accounting Section (MAS) Meeting Paper
Anette Mikes
Date Posted: August 20, 2012225 downloads
Caterpillar, Inc: The Impact of Decision Biases and Risk on Capital Budgeting AAA 2013 Management Accounting Section (MAS) Meeting Paper
Tim West
and
Tammy Renea Waymire
Date Posted: August 20, 2012174 downloads
Effects of Director and Officer Equity Compensation and Liability Insurance on Corporate Diversification and Performance AAA 2013 Management Accounting Section (MAS) Meeting Paper
Hsin-Yi Chi
,
James Jianxin Gong ,
Tzu-Ching Weng
and
Guang-Zheng Chen
Date Posted: August 20, 2012104 downloads
Elicitation of Information versus Delegation of Decision Rights: An Experimental Investigation AAA 2013 Management Accounting Section (MAS) Meeting Paper
Jennifer C. Coats
and
Frederick W. Rankin
affiliation not provided to SSRN
and
Colorado State University - College of Business
Date Posted: August 20, 201254 downloads
How Do Managers React to What Happens to Peers? The Influence of Workforce Change Announcements on Budgetary Reporting AAA 2013 Management Accounting Section (MAS) Meeting Paper
James N. Cannon
and
Todd A. Thornock
Date Posted: August 20, 201269 downloads
Ownership Structure and Innovation Performance: The Mediating Mechanism of External Cooperation AAA 2013 Management Accounting Section (MAS) Meeting Paper
Anne Wu ,
Wai Fong Boh
and
Cheng-Jen Huang
Date Posted: August 20, 2012119 downloads
Pay for Creativity? The Complementarity between Individual Rewards And Subjective Evaluations of Non-Task-Related Performance in Incentive System Design AAA 2013 Management Accounting Section (MAS) Meeting Paper
Isabella Grabner
Date Posted: August 20, 2012Last Revised: November 08, 2012111 downloads
Self-Imposed Investment Rationing in Light of Discretionary Disclosures AAA 2013 Management Accounting Section (MAS) Meeting Paper
Anil Arya ,
Ning Gong and
Ram Ramanan
Date Posted: August 20, 201254 downloads
Strategic Priorities and the Use of Subjectivity in Incentive Contracts AAA 2013 Management Accounting Section (MAS) Meeting Paper
Sara Pohlmann
Date Posted: August 20, 2012Last Revised: December 04, 201258 downloads
The Case of the Missing Cabinets Or: How I Learned to Love Risk and Become an Accounting Intrapreneur AAA 2013 Management Accounting Section (MAS) Meeting Paper
Dale Spradling
,
Mark Alvis
,
Wilber R. Clark
and
Nikki Shoemaker
affiliation not provided to SSRN
,
Stephen F. Austin State University
and
Stephen F. Austin State University
Date Posted: August 20, 2012Last Revised: January 28, 201352 downloads
The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices AAA 2013 Management Accounting Section (MAS) Meeting Paper
Markus C. Arnold
,
Robert M. Gillenkirch
and
R. Lynn Hannan
Date Posted: August 20, 201271 downloads
The Effect of Financial Incentive Framing and Descriptive Norms on Internal Whistleblowing AAA 2013 Management Accounting Section (MAS) Meeting Paper
Clara Xiaoling Chen ,
Jennifer Nichol
and
Flora H. Zhou
Date Posted: August 20, 2012Last Revised: December 02, 2012135 downloads
Uncertainty and Information Asymmetry in Budget Negotiations AAA 2013 Management Accounting Section (MAS) Meeting Paper
Markus C. Arnold
and
Robert M. Gillenkirch
Date Posted: August 20, 2012131 downloads
Who’s the Boss? The Economic and Behavioral Implications of Various Characterizations of the Superior in Participative Budgeting Experiments AAA 2013 Management Accounting Section (MAS) Meeting Paper
Frederick W. Rankin ,
Alisa G. Brink
and
Jennifer C. Coats
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: August 19, 2012Last Revised: October 19, 2012133 downloads
Honoring One's Word: CEO Integrity and Accruals Quality AAA 2013 Management Accounting Section (MAS) Meeting Paper
Shane S. Dikolli ,
William J. Mayew and
Thomas D. Steffen
Date Posted: August 18, 2012Last Revised: October 17, 2012228 downloads
The Effects of Trust and Budget-Based Controls on Budget Gaming and Budget Value AAA 2013 Management Accounting Section (MAS) Meeting Paper
Theresa Libby and
Murray R. Lindsay
Date Posted: August 18, 2012171 downloads
The Hidden Costs of Different Sales Channels AAA 2013 Management Accounting Section (MAS) Meeting Paper
Alexander Bruggen
Date Posted: August 18, 2012235 downloads
Timeliness versus Accuracy and Information Externalities AAA 2013 Management Accounting Section (MAS) Meeting Paper
Christian Hofmann and
Naomi Rothenberg
Date Posted: August 18, 2012Last Revised: December 01, 201253 downloads
Selection Benefits of Stock-Based Compensation for the Rank-and-File AAA 2013 Management Accounting Section (MAS) Meeting Paper
Jeffrey Hales ,
Laura W. Wang and
Michael G. Williamson
Date Posted: August 17, 2012Last Revised: October 23, 201266 downloads
Asymmetric Timeliness of Earnings: Conservatism or Sticky Costs? AAA 2013 Management Accounting Section (MAS) Meeting Paper
Rajiv D. Banker ,
Sudipta Basu ,
Dmitri Byzalov
and
Janice Y.S. Chen
affiliation not provided to SSRN
Date Posted: August 17, 2012345 downloads
Private Information and Performance Measurement Bias with Multiple Agents AAA 2013 Management Accounting Section (MAS) Meeting Paper
Naomi Rothenberg
Date Posted: August 17, 2012Last Revised: December 01, 201250 downloads
The Effect of Organizational Complexity on Earnings Forecasting Behavior AAA 2013 Management Accounting Section (MAS) Meeting Paper
Jared N. Jennings
,
Robert C. Stoumbos
and
Lloyd Tanlu
Date Posted: August 15, 2012Last Revised: May 01, 2013211 downloads
Accounting Conservatism and Board Efficiency AAA 2013 Management Accounting Section (MAS) Meeting Paper
Yanmin Gao
and
Alfred Wagenhofer
Date Posted: August 12, 2012Last Revised: October 16, 2012444 downloads
The Business of Battlefield AAA 2013 Management Accounting Section (MAS) Meeting Paper
Nick Fessler
Date Posted: August 07, 201274 downloads
How Does Peer Honesty Affect Focal Manager Honesty in a Budget Reporting Setting? AAA 2013 Management Accounting Section (MAS) Meeting Paper
Michael T. Paz
,
Bernhard Erich Reichert
and
Alex Woods
Date Posted: July 29, 2012Last Revised: February 25, 2013112 downloads
The Effect of Performance-Based Incentive Contracts on System 1 and System 2 Processing in Affective Decision Contexts: FMRI and Behavioral Evidence AAA 2013 Management Accounting Section (MAS) Meeting Paper
Anne M. Farrell ,
Joshua O. Goh
and
Brian J. White
Date Posted: July 18, 2012Last Revised: December 11, 201283 downloads
Firms’ Commitment to Mitigate the Ratchet Effect under Annual Bonus Plans with Multiple Performance Measures AAA 2013 Management Accounting Section (MAS) Meeting Paper
Byung Hyun Choi
,
Simon Jonghwan Kim and
Kenneth A. Merchant
Date Posted: July 16, 2012119 downloads
Determinants and Performance Effects of Executive Pay Multiples AAA 2013 Management Accounting Section (MAS) Meeting Paper
Jeong-Hoon Hyun
,
Sung-Choon Kang ,
Bum-Joon Kim
and
Jae Yong Shin
Date Posted: April 10, 2012Last Revised: August 14, 2012132 downloads
Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard AAA 2012 Management Accounting Section (MAS) Meeting Paper
David J. Cooper
,
Mahmoud Ezzamel and
Sandy Qu
Date Posted: August 18, 2011579 downloads
Information Policies, Collusion, and Honor Among Thieves
John Harry Evans III ,
Donald V. Moser ,
Andrew H. Newman and
Bryan Stikeleather
Date Posted: August 18, 2011Last Revised: June 01, 2012154 downloads
Managers’ Green Investment and Related Disclosure Decisions AAA 2012 Management Accounting Section (MAS) Meeting Paper
Patrick Martin
and
Donald V. Moser
Date Posted: August 18, 2011Last Revised: April 04, 2012296 downloads
Research & Development Intensity and Executive Compensation
Rajiv D. Banker ,
Dmitri Byzalov
and
Chunwei Xian
Date Posted: August 17, 2011Last Revised: May 02, 2013331 downloads
Accounting for Net Performance in Managerial Compensation Contracts AAA 2012 Management Accounting Section (MAS) Meeting Paper
Shane S. Dikolli ,
Christian Hofmann and
Thomas Pfeiffer
Date Posted: August 17, 2011Last Revised: March 06, 2012245 downloads
Institutional Ownership and Executive Compensation: Evidence from U.S. Banks During the Financial Crisis AAA 2012 Management Accounting Section (MAS) Meeting Paper
Huiqi Gan
,
Lisa Victoravich
and
Tracy Xu
Date Posted: August 17, 2011157 downloads
Peer Group Composition, Peer Performance Aggregation, and Detecting Relative Performance Evaluation AAA 2012 Management Accounting Section (MAS) Meeting Paper
Dirk E. Black
,
Shane S. Dikolli and
Christian Hofmann
Date Posted: August 17, 2011197 downloads
Strategic Reputation Building and Norm Enforcement: An Experimental Study in a Capital Budgeting Setting AAA 2012 Management Accounting Section (MAS) Meeting Paper
Markus C. Arnold
and
Dominik Schreiber
Date Posted: August 17, 2011102 downloads
Bertrand Competition, Market Information and Observability AAA 2012 Management Accounting Section (MAS) Meeting Paper
Carolyn M. Callahan and
E. Ann Gabriel
Date Posted: August 16, 201190 downloads
Integrated Information Systems, Risk Sharing and Alliance Risk AAA 2012 Management Accounting Section (MAS) Meeting Paper
Margaret H. Christ and
Andreas I. Nicolaou
Date Posted: August 16, 2011Last Revised: November 29, 2011155 downloads
Investigation of the Impact of the Massachusetts Health Care Reform on Hospital Costs and Quality of Care AAA 2012 Management Accounting Section (MAS) Meeting Paper
Fabienne Miller
and
Justin Wang
Date Posted: August 16, 2011172 downloads
Simulating the Target Costing Process in a Product Design Environment AAA 2012 Management Accounting Section (MAS) Meeting Paper
Dan Swenson and
Patricia C. Everaert
Date Posted: August 16, 2011563 downloads
The Design and Effects of a Long-Term Performance Plan AAA 2012 Management Accounting Section (MAS) Meeting Paper
Byung Hyun Choi
,
Simon Jonghwan Kim ,
Kyung Tae Lee
and
Kenneth A. Merchant
Date Posted: August 16, 2011155 downloads
The Impact of Social Capital from Shareholders on Firm Performance: An Emerging Country Tests AAA 2012 Management Accounting Section (MAS) Meeting Paper
Chien-Hui Chuang
and
Anne Wu
Date Posted: August 16, 2011104 downloads
The Implementation and Impact of the Balanced Scorecard on Shared Service Units: A Car Dealership Case AAA 2012 Management Accounting Section (MAS) Meeting Paper
Tsuilin Kuo
and
Anne Wu
Date Posted: August 16, 2011239 downloads
The Substitute Effect of Monitoring Mechanisms and Performance-Based Executive Compensation in Family Firms: Evidence from an Emerging Market AAA 2012 Management Accounting Section (MAS) Meeting Paper
Joanna L.Y. Ho
Date Posted: August 16, 2011105 downloads
Using Internal Controls and Incentive Compensation to Motivate Employees in a Multidimensional Task
Margaret H. Christ ,
Scott A. Emett ,
William B. Tayler and
David A. Wood
Date Posted: August 16, 2011Last Revised: April 19, 2013274 downloads
When are Signing Bonuses More than Just ‘Pay to Play’? An Experimental Investigation
Willie Choi
Date Posted: August 16, 2011Last Revised: August 13, 201271 downloads
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