Disclosing conflicts of interest : do experience and reputation matter?
Accounting, organizations and society. Bd. 35. H. 1. Amsterdam: Elsevier Science 2010 S. 95 - 107
Erscheinungsjahr: 2010
ISBN/ISSN: 0361-3682
Publikationstyp: Zeitschriftenaufsatz
Sprache: Englisch
Doi/URN: 10.1016/j.aos.2009.05.001
Geprüft | Bibliothek |
Inhaltszusammenfassung
In a controlled laboratory experiment, we investigate the effects of disclosing conflicts of interest on the reporting behaviour of information providers. First, we replicate the findings of Cain, Loewenstein, and Moore (Cain, D.M., Loewenstein, G., & Moore, D.A. (2005). The dirt on coming clean: Perverse effects of disclosing conflicts of interest. Journal of Legal Studies 34, 125) that such disclosure can trigger more biased reporting, since it removes moral concerns. Second, we show that ...In a controlled laboratory experiment, we investigate the effects of disclosing conflicts of interest on the reporting behaviour of information providers. First, we replicate the findings of Cain, Loewenstein, and Moore (Cain, D.M., Loewenstein, G., & Moore, D.A. (2005). The dirt on coming clean: Perverse effects of disclosing conflicts of interest. Journal of Legal Studies 34, 125) that such disclosure can trigger more biased reporting, since it removes moral concerns. Second, we show that this effect diminishes or even reverts with experience and reputation. Third, we observe that non-disclosure can have the positive effect of facilitating the formation of reputation.» weiterlesen» einklappen
Klassifikation
DFG Fachgebiet:
Wirtschaftswissenschaften
DDC Sachgruppe:
Wirtschaft