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An incentive to shirk, privately held information, and managers' project evaluation decisions

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  • Harrell, Adrian
  • Harrison, Paul

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  • Harrell, Adrian & Harrison, Paul, 1994. "An incentive to shirk, privately held information, and managers' project evaluation decisions," Accounting, Organizations and Society, Elsevier, vol. 19(7), pages 569-577, October.
    • Handle: RePEc:eee:aosoci:v:19:y:1994:i:7:p:569-577
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    Cited by:

    1. Roodhooft, Filip & Warlop, Luk, 1999. "On the role of sunk costs and asset specificity in outsourcing decisions: a research note," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 363-369, May.
    2. Kathryn Kadous & Lisa M. Sedor, 2004. "The Efficacy of Third†Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representations," Contemporary Accounting Research, John Wiley & Sons, vol. 21(1), pages 55-82, March.
    3. Peter Gordon Roetzel & Burkhard Pedell & Daniel Groninger, 2020. "Information load in escalation situations: combustive agent or counteractive measure?," Journal of Business Economics, Springer, vol. 90(5), pages 757-786, June.
    4. Booth, Peter & Schulz, Axel K. -D., 2004. "The impact of an ethical environment on managers' project evaluation judgments under agency problem conditions," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 473-488.
    5. Salter, Stephen B. & Sharp, David J., 2001. "Agency effects and escalation of commitment: do small national culture differences matter?," The International Journal of Accounting, Elsevier, vol. 36(1), pages 33-45, February.
    6. Webb, R. Alan, 2002. "The impact of reputation and variance investigations on the creation of budget slack," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 361-378.
    7. Gordon Woodbine, 2008. "Moral Choice and the Concept of Motivational Typologies: An Extended Stakeholder Perspective in a Western Context," Journal of Business Ethics, Springer, vol. 79(1), pages 29-42, April.
    8. Mandy M. Cheng & Axel K‐D Schulz & Peter Booth, 2009. "Knowledge transfer in project reviews: the effect of self‐justification bias and moral hazard," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 75-93, March.
    9. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
    10. C. Chang & Sin-Hui Yen, 2007. "The Effects of Moral Development and Adverse Selection Conditions on Managers’ Project Continuance Decisions: A Study in the Pacific-Rim Region," Journal of Business Ethics, Springer, vol. 76(3), pages 347-360, December.
    11. Cheng-Li Huang & Bao-Guang Chang, 2010. "The Effects of Managers’ Moral Philosophy on Project Decision Under Agency Problem Conditions," Journal of Business Ethics, Springer, vol. 94(4), pages 595-611, July.
    12. S. Leitner & D.A. Behrens, 2015. "On the efficiency of hurdle rate-based coordination mechanisms," Mathematical and Computer Modelling of Dynamical Systems, Taylor & Francis Journals, vol. 21(5), pages 413-431, September.
    13. Cheng-Li Huang & Ju-Lan Tsai, 2015. "Managerial Morality and Philanthropic Decision-Making: A Test of an Agency Model," Journal of Business Ethics, Springer, vol. 132(4), pages 795-811, December.
    14. Sarah Anobil Okyere & Vera Fiador & Emmanuel Sarpong‐Kumankoma, 2021. "Earnings management, capital structure, and the role of corporate governance: Evidence from sub‐Saharan Africa," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(6), pages 1525-1538, September.
    15. Matthias Mahlendorf, 2015. "Allowance for failure: reducing dysfunctional behavior by innovating accountability practices," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 655-686, August.
    16. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    17. Jeffrey R. Cohen & Lori Holder†Webb & David J. Sharp & Laurie W. Pant, 2007. "The Effects of Perceived Fairness on Opportunistic Behavior," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1119-1138, December.
    18. Flavius-Andrei GUINEA, 2016. "Study regarding the impact of cultural factors on management accounting systems," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1359-1359.
    19. Stephan Leitner, 2014. "A simulation analysis of interactions among intended biases in costing systems and their effects on the accuracy of decision-influencing information," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 22(1), pages 113-138, March.
    20. Marietta Peytcheva & Peter R. Gillett, 2012. "Auditor perceptions of prior involvement and reputation threats as antecedents of quality threatening audit behavior," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(9), pages 796-820, October.
    21. Edgar A. Maldonado & Carleen F. Maitland & Andrea H. Tapia, 2010. "Collaborative systems development in disaster relief: The impact of multi-level governance," Information Systems Frontiers, Springer, vol. 12(1), pages 9-27, March.
    22. Rutledge, Robert W. & Karim, Khondkar E., 1999. "The influence of self-interest and ethical considerations on managers' evaluation judgments," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 173-184, April.

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