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AAA 2019 Management Accounting Section (MAS) Meeting (Archive)

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Viewing: 1 - 32 of 32 papers

1.

Accounting Performance Goals in CEO Compensation Contracts and Corporate Risk Taking

Chen, CX., Kim, M., Li, LY., and Zhu, W. (2021), Accounting Performance Goals in CEO Compensation Contracts and Corporate Risk Taking, Management Science (Accepted)
Number of pages: 42 Posted: 18 Feb 2020 Last Revised: 12 Jun 2021
Accepted Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 276
2.

Idiosyncratic Information, Moral Hazard and the Cost of Capital

Contemporary Accounting Research, Forthcoming
Posted: 31 May 2019
Accepted Paper Series
Booth School of Business, University of Chicago
3.

Sorting Effects of Broad-Based Equity Compensation

Number of pages: 40 Posted: 18 Aug 2018 Last Revised: 04 Mar 2020
Working Paper Series
University of Southern California - Marshall School of Business and Virginia Tech
Downloads 90
4.

Leading by Example in Socially Driven Organizations: The Effect of Transparent Leader Compensation Contracts on Following

The Accounting Review, Forthcoming (https://doi.org/10.2308/TAR-2019-0227)
Posted: 18 Aug 2018 Last Revised: 07 Jun 2021
Accepted Paper Series
Emory University - Goizueta Business School, Emory University and Tilburg University
5.

Addressing Goal Conflict - The Effects of Conscious and Nonconscious Goal Priming on Performance in Multidimensional Tasks

AAA 2019 Management Accounting Section (MAS) Meeting, 2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 44 Posted: 18 Aug 2018 Last Revised: 15 Jan 2019
Working Paper Series
Wilfrid Laurier University, Wilfrid Laurier University - School of Business & Economics and Wilfrid Laurier University
Downloads 72
6.

Can a Code of Ethics Reduce Sabotage and Increase Productivity Under Tournament-Based Compensation? An Experimental Study

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 59 Posted: 18 Aug 2018
Working Paper Series
Independent
Downloads 65
7.

The Department of Justice as a Gatekeeper in Whistleblower-Initiated Corporate Fraud Enforcement: Drivers and Consequences

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 55 Posted: 18 Aug 2018 Last Revised: 18 Dec 2020
Accepted Paper Series
Harvard University - Business School (HBS), Michigan State University - Department of Accounting & Information Systems and Michigan State University- Department of Accounting & Information Systems
Downloads 134
8.

Why do firms disclose a Supplementary CEO-employee Pay Ratio? Initial evidence from Dodd-Frank Act Section 953 (b)

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 52 Posted: 18 Aug 2018 Last Revised: 03 Dec 2018
Working Paper Series
Seoul National University, Seoul National University - College of Business Administration, New York University (NYU), Leonard N. Stern School of Business, Department of Accounting, Students and Seoul National University - College of Business Administration
Downloads 284
9.

The Weighting of Performance Measures and Performance Outliers in Performance Appraisals: When is it Noise, When is it a Signal?

AAA 2019 Management Accounting Section (MAS) Meeting
Posted: 18 Aug 2018
Working Paper Series
Tilburg University
10.

The Effect of Supplier Industry Competition on Pay-for-Performance Incentive Intensity

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 18 Aug 2018 Last Revised: 01 Feb 2021
Accepted Paper Series
Boston College - Department of Accounting, Goizueta Business School and Goizueta Business School
Downloads 155
11.

When Noise Matters – The Effects of Random Measurement Errors in Costing Systems

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 49 Posted: 18 Aug 2018 Last Revised: 15 Sep 2020
Working Paper Series
Hamburg University of Technology and Technical University Hamburg-Harburg (TUHH)
Downloads 67
12.

The Information Asymmetry between Management and Rank-and-File Employees: Determinants and Consequences

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 53 Posted: 18 Aug 2018 Last Revised: 10 Jul 2019
Working Paper Series
Florida International University, University of Texas at Dallas - Naveen Jindal School of Management and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 226
13.

Shielding the Workforce: Does Subordinate Contract Frame Induce Leniency in Superiors' Decisions?

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 40 Posted: 18 Aug 2018 Last Revised: 06 Dec 2018
Working Paper Series
Utah State University School of Accountancy, University of Wisconsin - Madison and University of Wisconsin-Whitewater
Downloads 57
14.

The Dilution Effect in Investment Decisions

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 33 Posted: 17 Aug 2018
Working Paper Series
Maastricht University and Maastricht University
Downloads 86
15.

Demand-driven Feedback Systems, Recordkeeping and Easy Task Prioritization

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 43 Posted: 17 Aug 2018 Last Revised: 04 Sep 2020
Working Paper Series
The University of Manchester and Tilburg University
Downloads 422
16.

Incentive Contracts and Employee-Initiated Innovation: Evidence from the Field

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 53 Posted: 17 Aug 2018 Last Revised: 08 Dec 2018
Working Paper Series
Columbia Business School, Harvard Business School and University of Toronto - Rotman School of Management
Downloads 112
17.

Examining Multi-Element Control Systems: Evidence from the Public Sector

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 36 Posted: 17 Aug 2018 Last Revised: 28 Feb 2019
Working Paper Series
Nyenrode Business University, University of Amsterdam - Faculty of Economics and Business, Amsterdam Business School and Clemson University
Downloads 164
18.

CFO Overconfidence and Cost Behavior

Journal of Management Accounting Research (http://aaapubs.org/)
Posted: 17 Aug 2018 Last Revised: 22 Feb 2021
Accepted Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, Ludwig-Maximilians-University Munich and The University of Hong Kong - School of Business
19.

Explicit Incentives, Implicit Incentives and Effort: Evidence from Large-scale Survey Data of Rank-and-file Employees

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 41 Posted: 17 Aug 2018 Last Revised: 16 May 2019
Working Paper Series
University of Amsterdam - Amsterdam Business School
Downloads 141
20.

The Ethical Content of the Control System and the Importance of Peer Managers Being Good Apples

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 57 Posted: 16 Aug 2018 Last Revised: 01 Dec 2018
Working Paper Series
University of Gronigen, Clemson University and Clemson University
Downloads 164
21.

Moral Imaginaries of Performance Measurement Systems in the Pharmaceutical Industry: Struggles and Negotiations to Define What is an Agent and What is Not

HEC Paris Research Paper No. ACC-2018-1301, AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 62 Posted: 15 Aug 2018 Last Revised: 28 Nov 2018
Working Paper Series
HEC Paris, ESCP Europe - Management Control Department and HEC Paris
Downloads 63
22.

The Interplay between Customized and Uniform Targets: Using Input-Output and Peer Information to Enhance Achievement of Uniform Targets

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 62 Posted: 15 Aug 2018 Last Revised: 08 Dec 2018
Working Paper Series
Amsterdam Business School, University of Amsterdam - Amsterdam Business School and Erasmus University Rotterdam
Downloads 51
23.

Productivity Effects of Relative Performance Information and Mutual Monitoring

AAA 2019 Management Accounting Section (MAS) Meeting
Posted: 15 Aug 2018 Last Revised: 16 Apr 2020
Working Paper Series
University of Wisconsin-Whitewater
24.

Walking the Talk in Risk Management: A Complementarity Perspective on How Tone from the Top Influences Risk Awareness

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 58 Posted: 14 Aug 2018
Working Paper Series
Aarhus University - Department of Economics and Business Economics, WU Vienna and University of Bern - Institute for Accounting
Downloads 137
25.

An experimental investigation of how self-interested organizational norms undermine prosocial motivation and influence employee effort

Journal of Information Systems doi.org/10.2308/ISYS-19-047
Number of pages: 46 Posted: 13 Aug 2018 Last Revised: 08 Jul 2020
Accepted Paper Series
Clemson University, West Virginia University and Utah Valley University
Downloads 70
26.

Cheating for the Cause: The Effects of Performance-Based Pay on Socially-Oriented Misreporting

The Accounting Review, https://doi.org/10.2308/TAR-2019-0357 Forthcoming
Posted: 06 Aug 2018 Last Revised: 29 Jun 2021
Accepted Paper Series
University of Illinois at Urbana-Champaign, Washington State University and University of Illinois at Urbana-Champaign
27.

Government Ownership, Top Management Team’s Pay Dispersion and Firm Performance

Number of pages: 61 Posted: 30 Jul 2018 Last Revised: 16 Sep 2020
Working Paper Series
Jinan University, National University of Singapore, Nanyang Business School, Nanyang Technological University and Sun Yat-Sen University (SYSU)
Downloads 90
28.

How Corporate Charitable Giving Reduces the Costs of Formal Controls

Posted: 14 Jul 2018 Last Revised: 13 Jul 2021
Working Paper Series
Virginia Commonwealth University and European University Viadrina Frankfurt (Oder)
29.

Surrogation Fundamentals: Measurement and Cognition

Number of pages: 48 Posted: 12 Jul 2018 Last Revised: 30 Apr 2021
Working Paper Series
Auburn University, Brigham Young University - Marriott School, Brigham Young University and Utah Valley University - Department of Accounting
Downloads 178
30.

Analyst Teams

Rotman School of Management Working Paper No. 3187324, AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 67 Posted: 14 Jun 2018 Last Revised: 08 Mar 2020
Working Paper Series
University of Toronto, Rotman School of Management and University of Toronto - Rotman School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 662
31.

Investigating Discretion in Executive Compensation: Extracting Private Information from Valuation Allowance Decisions

Review of Accounting Studies (forthcoming)
Number of pages: 55 Posted: 16 Aug 2016 Last Revised: 28 Jul 2021
Accepted Paper Series
University of Arizona - Department of Accounting, University of Illinois at Chicago - College of Business Administration and University of Illinois at Chicago
Downloads 178
32.

Are All Interim CEOs Created Equal? Evidence from Investor Perceptions and CEO Behavior

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 53 Last Revised: 17 Aug 2018
Working Paper Series
University of Missouri at Columbia - School of Accountancy
Downloads 71