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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

Volltext über DOI/URN

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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, 1–25) 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, 1–25) 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

Autoren


Schmidt, Carsten (Autor)

Klassifikation


DFG Fachgebiet:
Wirtschaftswissenschaften

DDC Sachgruppe:
Wirtschaft

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