【主讲】Hong Qu 助教授 (Penn State University)
【主题】Rotten apples and sterling examples: Moral reasoning and peer influences on honesty in managerial reporting
【时间】2014年7月14日 (周一) 15：30-17：00
【地点】上海财经大学经济学院楼801室
【语言】英文
【摘要】We propose that idiosyncratic benefits from adhering to social norms explain the heterogeneity in honesty documented in many situations where misrepresentation yields a financial benefit. Further, information about the honesty of one's peers modifies the descriptive norm and hence, one's own honesty. We test these hypotheses in a reporting experiment with two managers in which one manager observes the reports of a peer. Managers’ honesty decreases when peers are less honest and increases when peers are more honest. The importance of the maintaining norms schema—assessed by the DIT-2—explains these adjustments and, moreover, explains variation in reporting honesty in vacuo.
