Theresa Libby

Kenneth G. Dixon School of Accounting - University of Central Florida

EY Professor of Accounting

Orlando, FL

United States

SCHOLARLY PAPERS

12

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CITATIONS
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Top 16,261

in Total Papers Citations

21

Scholarly Papers (12)

The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment

Number of pages: 35 Posted: 21 Jul 2002
Theresa Libby, Steven Salterio and Alan Webb
Kenneth G. Dixon School of Accounting - University of Central Florida, Queen's University - Smith School of Business and University of Waterloo - School of Accounting and Finance
Downloads 2,369 (5,177)
Citation 11

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balanced scorecard, performance measures, performance evaluation, debiasing, assurance, justification, and process accountability

The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment

Accounting Review, Vol. 79, No. 4, pp. 1075-1094, October 2004
Posted: 15 Apr 2005
Theresa Libby, Alan Webb and Steven Salterio
Kenneth G. Dixon School of Accounting - University of Central Florida, University of Waterloo - School of Accounting and Finance and Queen's University - Smith School of Business

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Balanced scorecard, performance measures, performance evaluation, debiasing, assurance, justification, and process accountability

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
Theresa Libby and Murray R. Lindsay
Kenneth G. Dixon School of Accounting - University of Central Florida and University of Lethbridge - Faculty of Management
Downloads 759 (30,937)
Citation 1

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budget value, budget gaming, trust, fixed performance contracts

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

Number of pages: 39 Posted: 16 Jan 2013
Theresa Libby and Murray R. Lindsay
Kenneth G. Dixon School of Accounting - University of Central Florida and University of Lethbridge - Faculty of Management
Downloads 80 (302,844)
Citation 4

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budget value, budget gaming, trust, fixed performance contracts

3.

Limiting the Effect of Attribution and Construal Errors on Strategy Evaluation Using a Strategic Performance Measurement System

CAAA Annual Conference 2012
Number of pages: 41 Posted: 12 Jan 2012
Lan Guo, Theresa Libby, Bernard Wong-On-Wing and Dan Yang
Wilfrid Laurier University, Kenneth G. Dixon School of Accounting - University of Central Florida, Washington State University and affiliation not provided to SSRN
Downloads 184 (161,128)
Citation 1

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Strategy evaluation, strategic performance measurement system, attribution error, pattern recognition, mental construal

4.

Dysfunctional Behavior in Organizations: Insights from the Management Control Literature

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 59 Posted: 06 Sep 2017 Last Revised: 24 Sep 2017
Krista J. Fiolleau, Theresa Libby and Linda Thorne
University of Waterloo, Kenneth G. Dixon School of Accounting - University of Central Florida and York University - Schulich School of Business
Downloads 134 (210,581)

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internal control, management control, fraud triangle, rationalization, pressure, opportunity

5.

The Effects of Vertical Pay Dispersion: Experimental Evidence in a Budget Setting

Contemporary Accounting Research 34 (1) Spring 2017, 2014 Canadian Accounting Research Annual Conference
Number of pages: 42 Posted: 04 Jan 2014 Last Revised: 12 Apr 2017
Lan Guo, Theresa Libby and Xiaotao Kelvin Liu
Wilfrid Laurier University, Kenneth G. Dixon School of Accounting - University of Central Florida and Northeastern University - Accounting Group
Downloads 127 (219,624)
Citation 6

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vertical pay dispersion, control strength, misreporting, budgeting

The Effects of Tournament Horizon and the Percentage of Winners on Social Comparisons and Performance in Multi-Period Competitions

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 47 Posted: 17 Aug 2016 Last Revised: 30 Mar 2017
Leslie Berger, Theresa Libby and Alan Webb
Wilfrid Laurier University - School of Business & Economics, Kenneth G. Dixon School of Accounting - University of Central Florida and University of Waterloo - School of Accounting and Finance
Downloads 90 (281,388)
Citation 1

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tournament, repeated, grand, percent winners, attribution

The Effects of Tournament Horizon and the Percentage of Winners on Social Comparisons and Performance in Multi-Period Competitions

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 47 Posted: 16 Jan 2017 Last Revised: 30 Mar 2017
Leslie Berger, Theresa Libby and Alan Webb
Wilfrid Laurier University - School of Business & Economics, Kenneth G. Dixon School of Accounting - University of Central Florida and University of Waterloo - School of Accounting and Finance
Downloads 33 (456,404)

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Tournaments, Repeated, Grand, Percent Winners, Attribution

7.

The Impact of Organizational Identity and Professional Norm Salience on Internal Auditors’ Assessments of Internal Control Weaknesses

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 36 Posted: 08 Jan 2016 Last Revised: 25 Mar 2016
Ian Thomas Burt and Theresa Libby
Niagara University - Department of Accounting and Kenneth G. Dixon School of Accounting - University of Central Florida
Downloads 117 (233,583)
Citation 1

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internal audit, organizational identity, professional norms

Vertical Pay Dispersion, Peer Observability and Misreporting in a Participative Budgeting Setting

Contemporary Accounting Research, Forthcoming , Northeastern U. D’Amore-McKim School of Business Research Paper No. 2948906
Number of pages: 51 Posted: 11 Apr 2017 Last Revised: 29 Mar 2019
Lan Guo, Theresa Libby, Xiaotao Kelvin Liu and Yu Tian
Wilfrid Laurier University, Kenneth G. Dixon School of Accounting - University of Central Florida, Northeastern University - Accounting Group and University of Central Florida - Kenneth G. Dixon School of Accounting
Downloads 16 (555,603)

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Vertical Pay Dispersion, Peer Observability, Misreporting, Fairness, Social Norms

Vertical Pay Dispersion, Peer Observability, and Misreporting in a Participative Budgeting Setting

Contemporary Accounting Research, Forthcoming
Posted: 24 Jun 2019
Lan Guo, Theresa Libby, Xiaotao Kelvin Liu and Yu Tian
Wilfrid Laurier University, Kenneth G. Dixon School of Accounting - University of Central Florida, Northeastern University - Accounting Group and University of Central Florida - Kenneth G. Dixon School of Accounting

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vertical pay dispersion, peer observability, misreporting, fairness, social norms

9.

The Effects of Incentives and an Organizational Value Statement on Employee Performance in a Multi-Task Setting

Number of pages: 29 Posted: 03 Jan 2019
Kazeem Akinyele, Vicky Arnold and Theresa Libby
University of Wisconsin-Oshkosh, University of Central Florida and Kenneth G. Dixon School of Accounting - University of Central Florida
Downloads 5 (602,653)

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Informal Management Control Systems, Incentive Compensation Schemes, Organizational Value Statements, Employees’ Performance

10.

Deception in Management Accounting Experimental Research: 'A Tricky Issue' Revisited

Journal of Management Accounting Research, 2018, DOI/10.2308/jmar-52217
Posted: 22 Aug 2018
Theresa Libby and Steven Salterio
Kenneth G. Dixon School of Accounting - University of Central Florida and Queen's University - Smith School of Business

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Deception in Research, Debriefing, Human Participant Research, Management Accounting, Experiments, Experimental Economics

11.

Deception in Management Accounting Experimental Research: “A Tricky Issue” Revisited

Posted: 06 Mar 2017
Theresa Libby and Steven Salterio
Kenneth G. Dixon School of Accounting - University of Central Florida and Queen's University - Smith School of Business

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deception in research, debriefing, human subjects research, management accounting

12.

The Impact of Superior-Subordinate Identity and Ex Post Discretionary Goal Adjustment on Subordinate Expectancy of Reward and Performance

Journal of Management Accounting Research, Forthcoming
Posted: 07 Jan 2014 Last Revised: 02 May 2019
Ian Burt, Theresa Libby and Adam Presslee
Niagara University, Kenneth G. Dixon School of Accounting - University of Central Florida and University of Waterloo - School of Accounting and Finance

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ex post goal adjustment, expectancy of reward, identity, performance.