P.O. Box 1738
3000 DR Rotterdam
Netherlands
RSM Erasmus University
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checklist; auditor independence; pro-client bias; audit judgment; aggressive accounting
performance measurement, data manipulation, incentives, information policies, social preferences, social norms, honesty, lying aversion.
Experiment, Performance, Ranking, Relative performance information, Social comparison, Status incentives.
process accountability, outcome accountability, information search effort, causal chain, eye-tracking, balanced scorecard, decision-making
performance measurement, data manipulation, incentives, information policies, social preferences, social norms, honesty, lying aversion
Myopia, data manipulation, financial measures, leading indicators, subjectivity, slack
Earnings management, management accountants, Ethical ideology, Professional commitment, Temporary work
public sector, mission clarity, trust, motivation, performance evaluation
subjective performance evaluation, incentive contracting, discretion, reciprocity, fairness, trust, third-party intervention
Promotion, Performance Evaluation, Transparency, Incentives, Strategic Behavior
