Arbeitspapier
Dishonesty and Risk-Taking: Compliance Decisions of Individuals and Groups
Unethical behavior in organizations is usually associated with the risk of negative consequences for the organization and for the involved managers if being detected. The existing experimental literature in economics has so far mainly focused on the analysis of unethical behavior in environments that involve no fines or similar monetary consequences. In the current paper, we use a tax compliance framework to study (un-)ethical behavior of individuals and small groups. Our results show that groups are clearly less compliant than individuals. The risk of being detected is the most important aspect in the group communication process when deciding on compliance.
- Sprache
-
Englisch
- Erschienen in
-
Series: IHS Working Paper ; No. 8
- Klassifikation
-
Wirtschaft
Design of Experiments: Laboratory, Individual
Design of Experiments: Laboratory, Group Behavior
Tax Evasion and Avoidance
- Thema
-
Dishonesty
lying
compliance
risk-taking
group decisions
communication
norms
experiment
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Fochmann, Martin
Kocher, Martin G.
Müller, Nadja
Wolf, Nadja
- Ereignis
-
Veröffentlichung
- (wer)
-
Institut für Höhere Studien - Institute for Advanced Studies (IHS)
- (wo)
-
Vienna
- (wann)
-
2019
- Handle
- Letzte Aktualisierung
-
20.09.2024, 08:21 MESZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Fochmann, Martin
- Kocher, Martin G.
- Müller, Nadja
- Wolf, Nadja
- Institut für Höhere Studien - Institute for Advanced Studies (IHS)
Entstanden
- 2019