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The impact of reputation and variance investigations on the creation of budget slack

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  • Webb, R. Alan

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  • 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.
    • Handle: RePEc:eee:aosoci:v:27:y:2002:i:4-5:p:361-378
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    1. Merchant, Kenneth A., 1985. "Budgeting and the propensity to create budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 201-210, April.
    2. Chow, Chee W. & Cooper, Jean C. & Haddad, Kamal, 1991. "The effects of pay schemes and ratchets on budgetary slack and performance: A multiperiod experiment," Accounting, Organizations and Society, Elsevier, vol. 16(1), pages 47-60.
    3. Nouri, Hossein, 1994. "Using organizational commitment and job involment to predict budgetary slack: A research note," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 289-295, April.
    4. Young, Sm, 1985. "Participative Budgeting - The Effects Of Risk-Aversion And Asymmetric Information On Budgetary Slack," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 829-842.
    5. Kreps, David M. & Wilson, Robert, 1982. "Reputation and imperfect information," Journal of Economic Theory, Elsevier, vol. 27(2), pages 253-279, August.
    6. Lambert, Ra, 1985. "Variance Investigation In Agency Settings," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 633-647.
    7. Van der Stede, Wim A., 2000. "The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 609-622, August.
    8. Peecher, ME, 1996. "The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence," Journal of Accounting Research, Wiley Blackwell, vol. 34(1), pages 125-140.
    9. Bengt Holmstrom & Joan Ricart i Costa, 1986. "Managerial Incentives and Capital Management," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 101(4), pages 835-860.
    10. William S. Waller, 1994. "Discussion of “Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two†Subordinate Contextâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 721-734, March.
    11. Gibbins, M & Newton, Jd, 1994. "An Empirical Exploration Of Complex Accountability In Public Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 32(2), pages 165-186.
    12. Baiman, Stanley, 1990. "Agency research in managerial accounting: A second look," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 341-371.
    13. Lukka, Kari, 1988. "Budgetary biasing in organizations: Theoretical framework and empirical evidence," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 281-301, April.
    14. Waller, William S., 1988. "Slack in participative budgeting: The joint effect of a truth-inducing pay scheme and risk preferences," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 87-98, January.
    15. Diamond, Douglas W, 1989. "Reputation Acquisition in Debt Markets," Journal of Political Economy, University of Chicago Press, vol. 97(4), pages 828-862, August.
    16. Hoffman, VB & Patton, JM, 1997. "Accountability, the dilution effect, and conservatism in auditors' fraud judgments," Journal of Accounting Research, Wiley Blackwell, vol. 35(2), pages 227-237.
    17. DeJong, Douglas V & Forsythe, Robert & Lundholm, Russell J, 1985. "Ripoffs, Lemons, and Reputation Formation in Agency Relationships: A Laboratory Market Study," Journal of Finance, American Finance Association, vol. 40(3), pages 809-820, July.
    18. Neral, John & Ochs, Jack, 1992. "The Sequential Equilibrium Theory of Reputation Building: A Further Test," Econometrica, Econometric Society, vol. 60(5), pages 1151-1169, September.
    19. 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.
    20. Chee W. Chow & Mark K. Hirst & Michael D. Shields, 1994. "Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two†Subordinate Context," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 699-720, March.
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