Dishonesty and Risk-Taking: Compliance Decisions of Individuals and Groups

Martin Fochmann, Martin Kocher, Nadja Müller and Nadja Wolf
Additional contact information
Martin Fochmann: Freie Universität Berlin and University of Cologne
Nadja Müller: University of Cologne
Nadja Wolf: University of Hannover

No 8, IHS Working Paper Series from Institute for Advanced Studies

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 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.

Keywords: Dishonesty; lying; compliance; risk-taking; group decisions; communication; norms; experiment (search for similar items in EconPapers)
JEL-codes: C91 C92 D03 H26 (search for similar items in EconPapers)
Pages: 52 pages
Date: 2019-08
New Economics Papers: this item is included in nep-cbe, nep-exp, nep-iue and nep-soc
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

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https://irihs.ihs.ac.at/id/eprint/5166/ First version, 2019 (application/pdf)

Related works:
Journal Article: Dishonesty and risk-taking: Compliance decisions of individuals and groups (2021)
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