Economics at your fingertips  

Disclosing conflicts of interest - Do experience and reputation matter?

Christopher Koch () and Carsten Schmidt

Accounting, Organizations and Society, 2010, vol. 35, issue 1, 95-107

Abstract: In a controlled laboratory experiment, we investigate the effects of disclosing conflicts of interest on the reporting behaviour of information providers. First, we replicate the findings of Cain, Loewenstein, and Moore (Cain, D.M., Loewenstein, G., & Moore, D.A. (2005). The dirt on coming clean: Perverse effects of disclosing conflicts of interest. Journal of Legal Studies 34, 1-25) that such disclosure can trigger more biased reporting, since it removes moral concerns. Second, we show that this effect diminishes or even reverts with experience and reputation. Third, we observe that non-disclosure can have the positive effect of facilitating the formation of reputation.

Date: 2010
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (17) Track citations by RSS feed

Downloads: (external link)
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

Accounting, Organizations and Society is currently edited by Christopher Chapman

More articles in Accounting, Organizations and Society from Elsevier
Bibliographic data for series maintained by Catherine Liu ().

Page updated 2023-06-06
Handle: RePEc:eee:aosoci:v:35:y:2010:i:1:p:95-107