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AAA 2013 Management Accounting Section (MAS) Meeting (Archive)

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Section Research and Case Conference
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Viewing: 1 - 29 of 29 papers

1.

The Effect of Target Difficulty on Target Completion: The Case of Reducing Carbon Emissions

The Accounting Review, Vol. 91, No. 5, pp. 1467-1492, 2016
Number of pages: 47 Posted: 21 Aug 2012 Last Revised: 01 Feb 2017
Accepted Paper Series
London Business School, University of Southern California - Marshall School of Business and Harvard University - Harvard Business School
Downloads 1,506
2.

The Confounding Effect of Cost Stickiness on Conservatism Estimates

Journal of Accounting & Economics (JAE), Forthcoming, Fox School of Business Research Paper No. 16-007
Number of pages: 41 Posted: 17 Aug 2012 Last Revised: 08 Mar 2016
Accepted Paper Series
Temple University - Department of Accounting, Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and University of the Pacific (UOP)
Downloads 1,466
3.

A Linguistic-Based Approach to Measuring Innate Executive Traits: The Case of CEO Integrity

Number of pages: 78 Posted: 18 Aug 2012 Last Revised: 17 Nov 2016
Working Paper Series
Duke University - Fuqua School of Business, INSEAD, Duke University - Fuqua School of Business and Yale University School of Management
Downloads 1,078
4.

Accounting Conservatism and Board Monitoring

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 47 Posted: 12 Aug 2012 Last Revised: 08 Aug 2016
Working Paper Series
City University of Hong Kong - College of Business and University of Graz
Downloads 888
5.

The Effects of Trust and Budget-Based Controls on Budget Gaming and Budget Value

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 39 Posted: 18 Aug 2012
Working Paper Series
Kenneth G. Dixon School of Accounting - University of Central Florida and University of Lethbridge - Faculty of Management

Multiple version iconThere are 2 versions of this paper

Downloads 655
6.

The Effect of Organizational Complexity on Earnings Forecasting Behavior

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 45 Posted: 15 Aug 2012 Last Revised: 09 May 2015
Working Paper Series
Washington University in St. Louis, National University of Singapore - NUS Business School and Northeastern University
Downloads 629
7.

Caterpillar, Inc: The Impact of Decision Biases and Risk on Capital Budgeting

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 22 Posted: 20 Aug 2012
Working Paper Series
Northern Illinois University - Department of Accountancy and Northern Illinois University - Department of Accountancy
Downloads 511
8.

Rotten Apples and Sterling Examples: Moral Reasoning and Peer Influences on Honesty in Managerial Reporting

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 37 Posted: 21 Aug 2012 Last Revised: 25 Jun 2014
Working Paper Series
Pennsylvania State University, University Park - Department of Accounting and Pennsylvania State University
Downloads 487
9.

The Hidden Costs of Different Sales Channels

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 25 Posted: 18 Aug 2012
Working Paper Series
Maastricht University
Downloads 390
10.

Determinants and Performance Effects of Executive Pay Multiples

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 64 Posted: 10 Apr 2012 Last Revised: 14 Aug 2012
Working Paper Series
Neoma Business School, Seoul National University, Seoul National University - College of Business Administration and Seoul National University - College of Business Administration
Downloads 313
11.

Firms’ Commitment to Mitigate the Ratchet Effect under Annual Bonus Plans with Multiple Performance Measures

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 50 Posted: 16 Jul 2012
Working Paper Series
LG Economic Research Institute, University of Manchester - Division of Accounting and Finance and University of Southern California - Leventhal School of Accounting
Downloads 296
12.

Triple-Bottom-Line Goals in a Management Control System: Experimental Effects on Commitment and Trust

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 15 Posted: 22 Aug 2012
Working Paper Series
University of Colorado Denver
Downloads 290
13.

Uncertainty and Information Asymmetry in Budget Negotiations

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 40 Posted: 20 Aug 2012
Working Paper Series
University of Bern - Institute for Accounting and University of Osnabrueck - Faculty of Business and Economics
Downloads 258
14.

Ownership Structure and Innovation Performance: The Mediating Mechanism of External Cooperation

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 55 Posted: 20 Aug 2012
Working Paper Series
National Chengchi University (Taipei), Nanyang Technological University and Tunghai University - Department of Accounting
Downloads 242
15.

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
Number of pages: 48 Posted: 19 Aug 2012 Last Revised: 17 Apr 2015
Working Paper Series
Virginia Commonwealth University (VCU), Colorado State University, Fort Collins and Colorado State University, Fort Collins - College of Business
Downloads 240
16.

Selection Benefits of Stock-Based Compensation for the Rank-and-File

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 34 Posted: 17 Aug 2012 Last Revised: 25 Oct 2015
Working Paper Series
Georgia Institute of Technology - Scheller College of Business, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 236
17.

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
Number of pages: 43 Posted: 20 Aug 2012 Last Revised: 08 Nov 2012
Working Paper Series
Maastricht University School of Business and Economics
Downloads 200
18.

How Does Peer Honesty Affect Focal Manager Honesty in a Budget Reporting Setting?

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 51 Posted: 29 Jul 2012 Last Revised: 02 Mar 2015
Working Paper Series
Cornell University - School of Hotel Administration, Virginia Commonwealth University and College of William and Mary
Downloads 191
19.

The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 31 Posted: 20 Aug 2012
Working Paper Series
University of Hamburg, University of Osnabrueck - Faculty of Business and Economics and Tulane University - A.B. Freeman School of Business
Downloads 166
20.

Timeliness versus Accuracy and Information Externalities

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 51 Posted: 18 Aug 2012 Last Revised: 01 Dec 2012
Working Paper Series
Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 157
21.

Sooner or Later: The Effects of Timing on Managers’ Discretionary Weighting of Multiple Performance Measures

Number of pages: 41 Posted: 21 Aug 2012 Last Revised: 16 Oct 2014
Working Paper Series
Emory University, University of Illinois at Urbana-Champaign, Brigham Young University and Emory University
Downloads 147
22.

Strategic Priorities, Relational Contracting Clarity and the Use of Subjectivity in Incentive Contracts

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 51 Posted: 20 Aug 2012 Last Revised: 31 Dec 2015
Working Paper Series
Washington University in St. Louis - John M. Olin Business School
Downloads 133
23.

Think Twice before Going for Incentives: Social Norms and the Principal’s Decision on Compensation Contracts

Number of pages: 43 Posted: 20 Aug 2012 Last Revised: 26 Aug 2015
Working Paper Series
KU Leuven and Nanyang Technological University
Downloads 132
24.

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
Number of pages: 37 Posted: 20 Aug 2012
Working Paper Series
Iowa State University and University of Nebraska at Lincoln - School of Accountancy
Downloads 126
25.

The Business of Battlefield

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 54 Posted: 07 Aug 2012
Working Paper Series
University of Texas at Tyler
Downloads 116
26.

Private Information and Performance Measurement Bias with Multiple Agents

Number of pages: 46 Posted: 17 Aug 2012 Last Revised: 26 Feb 2015
Working Paper Series
University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 105
27.

Self-Imposed Investment Rationing in Light of Discretionary Disclosures

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 28 Posted: 20 Aug 2012
Working Paper Series
Ohio State University (OSU) - Fisher College of Business, Deakin University and SUNY at Binghamton - School of Management
Downloads 84
28.

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
Number of pages: 30 Posted: 20 Aug 2012 Last Revised: 28 Jan 2013
Working Paper Series
Stephen F. Austin State University, affiliation not provided to SSRN, Stephen F. Austin State University and Stephen F. Austin State University
Downloads 81
29.

Accounting, Risk Management and the Selection of Interactive Controls: Which, When and Why?

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Posted: 20 Aug 2012
Working Paper Series
Harvard Business School