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

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Viewing: 1 - 33 of 33 papers

1.

Accounting Performance Goals in CEO Compensation Contracts and Corporate Risk Taking

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 55 Posted: 18 Feb 2020 Last Revised: 18 Feb 2020
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 189
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 65
4.

Leading by Example: The Effect of the Leader's Compensation Contract on Following

Number of pages: 48 Posted: 18 Aug 2018 Last Revised: 11 Jun 2020
Working Paper Series
Emory University - Goizueta Business School, Emory University and Tilburg University
Downloads 102
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 54
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 55
7.

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

Journal of Accounting and Economics, forthcoming.
Number of pages: 55 Posted: 18 Aug 2018 Last Revised: 22 Sep 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 42
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 204
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

Number of pages: 62 Posted: 18 Aug 2018 Last Revised: 17 Jul 2019
Working Paper Series
Boston College - Department of Accounting, Goizueta Business School and Goizueta Business School
Downloads 89
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 Hamburg University of Technology
Downloads 53
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 158
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 51
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 61
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 373
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 84
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 138
18.

CEOs versus CFOs: Managerial Overconfidence and Cost Behavior

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 44 Posted: 17 Aug 2018
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Cologne, Ludwig-Maximilians-University Munich and The University of Hong Kong - School of Business
Downloads 316
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 49
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 105
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 45
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 39
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 104
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 58
26.

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

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 42 Posted: 06 Aug 2018 Last Revised: 21 Aug 2020
Working Paper Series
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign
Downloads 86
27.

Mitigating the Potentially Demotivating Effects of Early and Frequent Feedback About Goal Progress

AAA 2019 Management Accounting Section (MAS) Meeting, 2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 52 Posted: 06 Aug 2018 Last Revised: 23 Mar 2019
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - Accounting
Downloads 85
28.

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 Technological University (NTU) and Sun Yat-Sen University (SYSU)
Downloads 53
29.

How Corporate Charitable Giving Reduces the Costs of Formal Control

Number of pages: 42 Posted: 14 Jul 2018 Last Revised: 07 Aug 2020
Working Paper Series
Virginia Commonwealth University and European University Viadrina Frankfurt (Oder)
Downloads 59
30.

Surrogation Fundamentals: Measurement and Cognition

Number of pages: 46 Posted: 12 Jul 2018 Last Revised: 04 Nov 2019
Working Paper Series
Auburn University, Brigham Young University - Marriott School, Brigham Young University and Utah Valley University - Department of Accounting
Downloads 141
31.

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 613
32.

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

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 57 Posted: 16 Aug 2016 Last Revised: 13 Apr 2020
Working Paper Series
University of Arizona - Department of Accounting, University of Illinois at Chicago - College of Business Administration and University of Illinois at Chicago
Downloads 166
33.

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 57