Reporting behavior: a literature review of experimental studies

Arleta Rasmußen ()

Central European Journal of Operations Research, 2015, vol. 23, issue 2, 283-311

Abstract: The literature review focuses on reporting behavior under information (a)symmetry both from the perspective of behavioral management accounting and the behavioral economics. Experimental studies are classified, and the major findings are discussed. The experimental evidence shows that standard economics theories cannot explain the observed reporting behavior neither in experiments from the field of accounting nor those from the field of economics. Copyright Springer-Verlag Berlin Heidelberg 2015

Keywords: Reporting behavior; Honesty; Behavioral studies; Experiments (search for similar items in EconPapers)
Date: 2015
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DOI: 10.1007/s10100-014-0379-y

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