Budgetary slack is a heavily researched topic in the field of management accounting, but the
heterogeneous nature of prior research blurs our understanding of this important topic. In …

Many publishers use an honor system for selling newspapers in the street. We conducted a
field experiment to study honesty in this market, finding that a moral reminder increases the …

This study uses two experiments to investigate the honesty of managers' budget reports
when the financial benefit resulting from budgetary slack is shared by the manager and …

We study firms' investment in internal controls to reduce accounting manipulation. We first
show that peer managers' manipulation decisions are strategic complements: one manager …

A series of participative budgeting experiments has examined the effect of incentive
structures and/or information environments on employees' reporting and production …

ABSTRACT find experimental evidence that manipulating whether the budget request of the
subordinate requires a factual assertion has no effect on budgetary slack when the superior …

Principals make decisions on various issues, ranging from contract design to control system
implementation. Few studies examine the principal's active role in these decisions. We …

Policy makers and corporations have recently emphasized a code of ethics as an effective
aspect of corporate governance. The corporate governance literature in accounting …

The accounting literature has used agent-centered and structure-centered theories to
explain the design, operation and consequences of budgeting systems. These perspectives …

Purpose This paper aims to discuss and explore the unique agency issues in Islamic banks
which give rise to different agency conflicts exist in Islamic banks as compared to …