Accepted by Steve Salterio. An earlier version of this paper was presented at the 2005 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants, the Certified General Accountants of Ontario, the Certified Management Accountants of Ontario, and the Institute of Chartered Accountants of Ontario. This paper has benefited from helpful discussions with Fran Ayres, Sudipta Basu, Jake Birnberg, Andy Cuccia, Mahendra Gupta, Gary Hecht, Yuhchang Hwang, Van Johnson, Steve Kachelmeier, Steve Kaplan, Ron King, Marlys Lipe, Joan Luft, Anne Magro, Molly Mercer, Don Moser, D. J. Nanda, Sean Peffer, Casey Rowe, Frank Selto, Mike Shields, Geoff Sprinkle, two anonymous reviewers, and workshop participants at Arizona State University, Michigan State University, The Ohio State University, Queen's University, The University of Oklahoma, University of South Carolina, Washington University in St. Louis, the 2003 Southeast Summer Accounting Research Conference, the 2004 Yale School of Management Fall Accounting Conference, the 2004 American Accounting Association (AAA) Management Accounting Section Conference, the 2004 AAA Annual Conference, the 2005 CAR Conference, and Steve Salterio (associate editor), our discussant. We appreciate research assistance from Rini Laksmana, Rachna Prakash, Elora Raymond, Minyen Tan, and Jane Thayer. An earlier version of this paper was the recipient of the McLaughlin Prize for Research in Accounting Ethics.
The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective*
Version of Record online: 15 JAN 2010
2006 Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 23, Issue 4, pages 885–918, Winter 2006
How to Cite
Hannan, R. L., Rankin, F. W. and Towry, K. L. (2006), The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective. Contemporary Accounting Research, 23: 885–918. doi: 10.1506/8274-J871-2JTT-5210
- Issue online: 15 JAN 2010
- Version of Record online: 15 JAN 2010
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