Accepted by Philip Berger. This paper has benefited from comments and suggestions at the 7th Conference on New Directions in Management Accounting, the 2011 AAA Management Accounting Section midyear meeting, the 2011 GMARS meeting, the 2012 EAA annual meeting, and the 2012 AAA annual meeting and by work group participants at Emory University's behavioral brown bag, Erasmus University Rotterdam, Maastricht University, Tilburg University, University of Amsterdam, University of Edinburgh, and Pablo de Olavide University. We would also like to thank the anonymous referee, Jason Brown, Bart Dierynck, Anne Farrell, Lynn Hannan, Ranjani Krishnan, Laurence van Lent, Tim Mitchell, David Naranjo-Gil, Erik Peek, Axel Schulz, Marjorie Shelley, Bill Tayler and Sander van Triest for comments and helpful suggestions.
How Control System Design Influences Performance Misreporting
Article first published online: 16 SEP 2013
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2013
Journal of Accounting Research
Volume 51, Issue 5, pages 1159–1186, December 2013
How to Cite
MAAS, V. S. and VAN RINSUM, M. (2013), How Control System Design Influences Performance Misreporting. Journal of Accounting Research, 51: 1159–1186. doi: 10.1111/1475-679X.12025
- Issue published online: 23 OCT 2013
- Article first published online: 16 SEP 2013
- Accepted manuscript online: 12 AUG 2013 08:03AM EST
- Manuscript Accepted: 25 JUL 2013
- Manuscript Received: 9 MAY 2011
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