Sophie Maussen

Ghent University - Department of Accounting, Corporate Finance and Taxation

Campus Tweekerken

Sint-Pietersplein 7

Ghent, 9000

Belgium

SCHOLARLY PAPERS

9

DOWNLOADS

96

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (9)

1.

Financial rewards: The Trojan horse of frivolous whistleblowing?

Number of pages: 50 Posted: 27 Dec 2023 Last Revised: 01 Feb 2024
Dwight Waeye and Sophie Maussen
Ghent University - Department of Accounting, Corporate Finance and Taxation and Ghent University - Department of Accounting, Corporate Finance and Taxation
Downloads 40 (796,486)

Abstract:

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Financial incentive schemes, Fraud Triangle, Frivolous Whistleblowing, Rationalization, Whistleblowing behavior

2.

Guiding employee whistleblowers’ moral compass through financial incentives: The moderating role of systematic audits

Number of pages: 51 Posted: 27 Dec 2023
Dwight Waeye and Sophie Maussen
Ghent University - Department of Accounting, Corporate Finance and Taxation and Ghent University - Department of Accounting, Corporate Finance and Taxation
Downloads 29 (885,600)

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Financial incentives; Social norms; Systematic audits; Whistleblowing

3.

Consuming Discretionary Time Opportunistically versus Effortfully: How Time-Reporting Decisions Direct Effort to Extra-Role Behavior

Number of pages: 47 Posted: 06 Aug 2020 Last Revised: 11 Jul 2024
Sophie Maussen
Ghent University - Department of Accounting, Corporate Finance and Taxation
Downloads 27 (903,737)

Abstract:

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discretionary time, extra-role behavior, motivation, real-effort experiment, time reporting, trust

4.

Do Costing System Design Choices Mediate the Link Between Strategic Orientation and Cost Information Usage for Decision Making and Control?

Management Accounting Research, Vol. 61, 100854
Posted: 24 May 2023 Last Revised: 27 Nov 2023
Khon Kaen University, Faculty of Business Administration and Accountancy, Ghent University - Department of Accountancy and Corporate Finance, University of Antwerp - Department of Accounting & Finance and Ghent University - Department of Accounting, Corporate Finance and Taxation

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Cost accounting, costing system design, decision facilitation, decision influencing, exploitation, exploration

5.

The Impact of Enabling Performance Measurement on Managers’ Autonomous Work Motivation and Performance

Management Accounting Research, Vol. 55, 100780, 2022
Posted: 22 Dec 2021 Last Revised: 23 May 2023
affiliation not provided to SSRN, Ghent University - Department of Accountancy and Corporate Finance, Ghent University - Department of Accounting, Corporate Finance and Taxation and Ghent University - Department of Accountancy and Corporate Finance

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autonomous motivation, enabling formalization, performance measurement system, psychological need satisfaction, self-determination theory, structural equation modelling

6.

On the Influence of Task Interruption and Interactive Time Estimation on Estimation Error in Time-based Costing Systems

European Accounting Review, Vol. 31, No. 2, pp. 519-541, 2022
Posted: 05 Nov 2020 Last Revised: 10 May 2022
Sophie Maussen and Sophie Hoozée
Ghent University - Department of Accounting, Corporate Finance and Taxation and Ghent University - Department of Accountancy and Corporate Finance

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costing accuracy, estimation error, task interruption, time estimation

7.

Fitting Responsibility Center Structures to Strategy: Bakery Products International

Journal of Accounting Education, Vol. 53, 100692, 2020
Posted: 04 Nov 2020 Last Revised: 02 Feb 2021
Ghent University - Department of Accountancy and Corporate Finance, Ghent University - Department of Accounting, Corporate Finance and Taxation, Ghent University - Department of Accountancy and Corporate Finance and University of Antwerp - Antwerp Management School

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Corporate Strategy, Responsibility Center Structures, Transfer Pricing Methods

8.

Costing System Design and Honesty in Managerial Reporting: An Experimental Examination of Multi-agent Budget and Capacity Reporting

Accounting, Organizations and Society, Vol. 112, 101541, 2024
Posted: 25 Jun 2020 Last Revised: 30 Jan 2024
Sophie Maussen, Eddy Cardinaels and Sophie Hoozée
Ghent University - Department of Accounting, Corporate Finance and Taxation, Tilburg University - Tilburg University School of Economics and Management and Ghent University - Department of Accountancy and Corporate Finance

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capacity reporting, discretion, honesty, peer behavior, rejection authority, time-driven activity-based costing

9.

The Impact of Readability of Corporate Social Responsibility Information on Credibility as Perceived by Generalist Versus Specialist Readers

Sustainability Accounting, Management and Policy Journal, Vol. 10, No. 3, pp. 570-591, 2019
Posted: 29 Apr 2019 Last Revised: 16 Jul 2019
Sophie Hoozée, Sophie Maussen and Perry Vangronsveld
Ghent University - Department of Accountancy and Corporate Finance, Ghent University - Department of Accounting, Corporate Finance and Taxation and Ghent University - Department of Accountancy and Corporate Finance

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Credibility, CSR information, Generalist readers, Plain language, Specialist readers