Journal of Management Accounting Research

A Framework for Conducting Numerical Experiments on Cost System Design

Managerial Equity Holdings and Income Smoothing Incentives

Tournament Horizon: A Marathon or a Sprint? It Depends Upon the Level of Heterogeneity in Ability Among Employees

The Effects of Reciprocity and Self-Awareness on Honesty in Managerial Reporting: Social Value Orientation Matters

Estimating the Effect of a Fit-Focused Employee Selection Program

Performance Feedback Type and Employees Subsequent Willingness to Help Other Employees

Deception in Management Accounting Experimental Research: “A Tricky Issue” Revisited

Clawbacks and Earnings Management

Optimal Risk Trade-Off in Relative Performance Evaluation

Accruals, Managerial Operating Decisions, and Firm Growth: Implications for Tests of Earnings Management

Business Strategy and the Cost of Equity Capital: An Evaluation of Pure versus Hybrid Business Strategies

The Effects of Superior Trust and Budget-Based Controls on Budgetary Gaming and Budget Value

Inequity Aversion, Incentives and Personal Norms: The Effects on Budget Preparation and Use

Control Self-Assessment and Costs of Compliance with Sarbanes-Oxley Section 404

Difficult Cost Goals and Conflicting Honesty Incentives: The Influence of Decision Responsibility

Are CFOs Effective Operators? An Empirical Analysis of CFO/COO Duality

Market Valuation Consequences of Avoiding Taxes While also Being Socially Responsible

The Importance of Task Complexity When Rewarding Nonfinancial Performance

Improving Predictions of Upward Cost Adjustment and Cost Asymmetry at the Firm-Year Level

An Experimental Examination of the Effects of Information Control on Budget Reporting with Relative Project Evaluation

How the Interplay between Financial and Non-Financial Measures Affects Management Forecasting Behavior

The Magnitude of Sales Change and Asymmetric Cost Behavior

A Field Study of Strategy Map Evolution

Information Availability in Acquisition Decisions: The Role of Prior Relations and Rival Bidders

The Interfirm Contracting Value of Management Accounting Information