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

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Fochmann, Martin
  • Kocher, Martin G.
  • Müller, Nadja
  • Wolf, Nadja
  • Institut für Höhere Studien - Institute for Advanced Studies (IHS)

Entstanden

  • 2019

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