Conceptual and Theoretical Framework

Stephan Leitner

Chapter Chapter 3 in Information Quality and Management Accounting, 2012, pp 29-55 from Springer

Abstract: Abstract This chapter provides the conceptual and the theoretical basis for this simulation study. In the first section, the concepts of bias and error are elaborated. In a first step, the conceptual understanding of the terms bias and error in various contexts which are relevant to this simulation study are reviewed and finally brought into a concept which is applied in this study. As a second part of the conceptual framework, sources for biasing behavior (from both an intended and an unintended perspective) are discussed. The second section provides the theoretical framework. In particular, this section presents the hidden action problem. Additionally, earnings management and the revelation principle are discussed.

Keywords: Earning Management; Moral Hazard; Human Error; Agency Theory; Mental Workload (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:spr:lnechp:978-3-642-33209-8_3

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DOI: 10.1007/978-3-642-33209-8_3

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