dc.contributor.author
Fochmann, Martin
dc.contributor.author
Fochmann, Nadja
dc.contributor.author
Kocher, Martin G.
dc.contributor.author
Müller, Nadja
dc.date.accessioned
2021-08-06T10:27:20Z
dc.date.available
2021-08-06T10:27:20Z
dc.identifier.uri
https://refubium.fu-berlin.de/handle/fub188/31536
dc.identifier.uri
http://dx.doi.org/10.17169/refubium-31268
dc.description.abstract
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 focused mainly 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.
en
dc.format.extent
37 Seiten
dc.rights.uri
https://creativecommons.org/licenses/by/4.0/
dc.subject
Group decisions
en
dc.subject
Communication
en
dc.subject.ddc
300 Sozialwissenschaften::330 Wirtschaft::330 Wirtschaft
dc.title
Dishonesty and risk-taking: Compliance decisions of individuals and groups
dc.type
Wissenschaftlicher Artikel
dcterms.bibliographicCitation.doi
10.1016/j.jebo.2021.02.018
dcterms.bibliographicCitation.journaltitle
Journal of Economic Behavior & Organization
dcterms.bibliographicCitation.pagestart
250
dcterms.bibliographicCitation.pageend
286
dcterms.bibliographicCitation.volume
185
dcterms.bibliographicCitation.url
https://doi.org/10.1016/j.jebo.2021.02.018
refubium.affiliation
Wirtschaftswissenschaft
refubium.affiliation.other
Betriebswirtschaftslehre / Department Finance, Accounting and Taxation (FACTS)
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refubium.resourceType.isindependentpub
no
dcterms.accessRights.openaire
open access
dcterms.isPartOf.eissn
1879-1751
refubium.resourceType.provider
WoS-Alert