The DOI matches its Crossref record; 75 of the 75 references it cites were found in a registry or an index.
Incentives to Cheat: The Influence of Executive Compensation and Firm Performance on Financial Misrepresentation
Open accessAbstract
Despite the many undesirable outcomes of corporate misconduct, scholars have an inadequate understanding of corporate misconduct’s causes and mechanisms. We extend the behavioral theory of the firm, which traditionally assumes away the possibility of firm impropriety, to develop hypotheses predicting that top management incentive compensation and poor organizational performance relative to aspirations increase the likelihood of financial misrepresentation. Using a sample of financial restatements prompted by accounting irregularities and identified by the U.S. Government Accountability Office, we find empirical support for both incentive and relative performance influences on financial statement misrepresentation.
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Cites
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Cited by
The role of information and financial reporting in corporate governance and debt contracting
Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.10.001 · Cited by 1,494
A Behavioral Theory of the Firm—40 Years and Counting: Introduction and Impact
Argote, L., & Greve, H. R. (2007) · Organization Science · doi:10.1287/orsc.1070.0280 · Cited by 606
Mishina, Y., Dykes, B. J., Block, E. S., & Pollock, T. G. (2010) · Academy of Management Journal · doi:10.5465/amj.2010.52814578 · Cited by 578
Watchdog or Lapdog? A Behavioral View of the Media as a Corporate Governance Mechanism
Bednar, M. K. (2012) · Academy of Management Journal · doi:10.5465/amj.2009.0862 · Cited by 503
Connecting the Dots: Bringing External Corporate Governance into the Corporate Governance Puzzle
Aguilera, R. V., Desender, K. A., Bednar, M. K., & Lee, J. H. (2015) · Academy of Management Annals · doi:10.1080/19416520.2015.1024503 · Cited by 502
Metadata
- Authors
- Harris, J., & Bromiley, P.
- Venue
- Organization Science
- Published
- 2007-06
- Volume
- 18
- Issue
- 3
- Pages
- 350-367
- ISSN
- 1047-7039 (ISSN-L)
- 1526-5455
- OpenAlex
- W2169982830
- Cited by
- 770
- References
- 75
- FWCI
- 59.84
- Type
- journal article
- Language
- en
- Open access
- green
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
