{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,12,24]],"date-time":"2025-12-24T12:37:58Z","timestamp":1766579878102},"reference-count":103,"publisher":"Springer Science and Business Media LLC","issue":"1","license":[{"start":{"date-parts":[[2013,9,7]],"date-time":"2013-09-07T00:00:00Z","timestamp":1378512000000},"content-version":"tdm","delay-in-days":0,"URL":"http:\/\/www.springer.com\/tdm"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Cent Eur J Oper Res"],"published-print":{"date-parts":[[2015,3]]},"DOI":"10.1007\/s10100-013-0326-3","type":"journal-article","created":{"date-parts":[[2013,9,6]],"date-time":"2013-09-06T12:34:40Z","timestamp":1378470880000},"page":"31-52","source":"Crossref","is-referenced-by-count":11,"title":["Earnings management and participation in accounting standard-setting"],"prefix":"10.1007","volume":"23","author":[{"given":"Roland","family":"K\u00f6nigsgruber","sequence":"first","affiliation":[]},{"given":"Stefan","family":"Palan","sequence":"additional","affiliation":[]}],"member":"297","published-online":{"date-parts":[[2013,9,7]]},"reference":[{"key":"326_CR1","first-page":"76","volume":"143","author":"MS Armstrong","year":"1977","unstructured":"Armstrong MS (1977) The politics of establishing accounting standards. J Account 143:76\u201379","journal-title":"J Account"},{"issue":"1","key":"326_CR2","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/S0165-4101(00)00012-4","volume":"29","author":"R Ball","year":"2000","unstructured":"Ball R, Kothari SP, Robin A (2000) The effect of international institutional factors on properties of accounting earnings. J Account Econ 29(1):1\u201351","journal-title":"J Account Econ"},{"issue":"1\u20133","key":"326_CR3","doi-asserted-by":"crossref","first-page":"235","DOI":"10.1016\/j.jacceco.2003.10.003","volume":"36","author":"R Ball","year":"2003","unstructured":"Ball R, Robin A, Wu JS (2003) Incentives versus standards: properties of accounting income in four East Asian countries. J Account Econ 36(1\u20133):235\u2013270","journal-title":"J Account Econ"},{"issue":"4","key":"326_CR4","doi-asserted-by":"crossref","first-page":"847","DOI":"10.1086\/452480","volume":"48","author":"P Bardhan","year":"2000","unstructured":"Bardhan P (2000) Irrigation and cooperation: an empirical analysis of 48 irrigation communities in South India. Econ Dev Cult Chang 48(4):847\u2013863","journal-title":"Econ Dev Cult Chang"},{"issue":"4","key":"326_CR5","first-page":"70","volume":"7","author":"DR Beresford","year":"1993","unstructured":"Beresford DR (1993) Frustrations of a standards setter. Account Horiz 7(4):70\u201376","journal-title":"Account Horiz"},{"issue":"1","key":"326_CR6","doi-asserted-by":"crossref","first-page":"73","DOI":"10.2308\/acch.2001.15.1.73","volume":"15","author":"DR Beresford","year":"2001","unstructured":"Beresford DR (2001) Congress looks at accounting for business combinations. Account Horiz 15(1):73\u201386","journal-title":"Account Horiz"},{"key":"326_CR7","doi-asserted-by":"crossref","unstructured":"Bhattacharya U, Daouk H, Welker M (2003) The world price of earnings opacity. Account Rev 78(3): 641\u2013678","DOI":"10.2308\/accr.2003.78.3.641"},{"issue":"1","key":"326_CR8","doi-asserted-by":"crossref","first-page":"55","DOI":"10.1016\/S0313-5926(08)50006-3","volume":"38","author":"RM Bird","year":"2008","unstructured":"Bird RM, Martinez-Vazquez J, Torgler B (2008) Tax effort in developing countries and high income countries. The impact of corruption, voice and accountability. Econ Anal Policy 38(1):55\u201371","journal-title":"Econ Anal Policy"},{"issue":"4","key":"326_CR9","first-page":"587","volume":"61","author":"P Brownell","year":"1986","unstructured":"Brownell P, McInnes M (1986) Budgetary participation, motivation, and managerial performance. Account Rev 61(4):587\u2013600","journal-title":"Account Rev"},{"issue":"1","key":"326_CR10","doi-asserted-by":"crossref","first-page":"23","DOI":"10.1080\/17449480.2011.574412","volume":"8","author":"A Burlaud","year":"2011","unstructured":"Burlaud A, Colasse B (2011) International accounting standardisation. Is politics back? Account Eur 8(1):23\u201347","journal-title":"Account Eur"},{"key":"326_CR11","first-page":"59","volume":"25","author":"CM Callahan","year":"2006","unstructured":"Callahan CM, Ann Gabriel E, Sainty BJ (2006) A review and classification of economics research in accounting. J Account Lit 25:59\u2013126","journal-title":"J Account Lit"},{"issue":"3","key":"326_CR12","doi-asserted-by":"crossref","first-page":"518","DOI":"10.1007\/s11142-012-9202-y","volume":"17","author":"HB Christensen","year":"2012","unstructured":"Christensen HB (2012) Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low. Rev Account Stud 17(3):518\u2013525","journal-title":"Rev Account Stud"},{"key":"326_CR13","doi-asserted-by":"crossref","unstructured":"Christensen HB, Hail L, Leuz C (2013) Mandatory IFRS reporting and changes in enforcement. Working paper, Chicago","DOI":"10.2139\/ssrn.2017160"},{"issue":"7","key":"326_CR14","doi-asserted-by":"crossref","first-page":"1757","DOI":"10.2307\/1123661","volume":"102","author":"JC Coffee","year":"2002","unstructured":"Coffee JC (2002) Racing towards the top? The impact of cross-listings and stock market competition on International Corporate Governance. Columbia Law Rev 102(7):1757\u20131831","journal-title":"Columbia Law Rev"},{"issue":"1","key":"326_CR15","first-page":"219","volume":"1","author":"C Coglianese","year":"2004","unstructured":"Coglianese C, Healy TJ, Keating EK, Michael ML (2004) The role of government in corporate governance. N Y Univ J Law Bus 1(1):219","journal-title":"N Y Univ J Law Bus"},{"issue":"5","key":"326_CR16","doi-asserted-by":"crossref","first-page":"2205","DOI":"10.1257\/aer.100.5.2205","volume":"100","author":"P Dal B\u00f3","year":"2010","unstructured":"Dal B\u00f3 P, Foster A, Putterman L (2010) Institutions and behavior: experimental evidence on the effects of democracy. Am Econ Rev 100(5):2205\u20132229","journal-title":"Am Econ Rev"},{"issue":"5","key":"326_CR17","doi-asserted-by":"crossref","first-page":"1085","DOI":"10.1111\/j.1475-679X.2008.00306.x","volume":"46","author":"H Daske","year":"2008","unstructured":"Daske H, Hail L, Leuz C, Verdi R (2008) Mandatory IFRS reporting around the world: early evidence on the economic consequences. J Account Res 46(5):1085\u20131142","journal-title":"J Account Res"},{"issue":"2","key":"326_CR18","first-page":"193","volume":"70","author":"PM Dechow","year":"1995","unstructured":"Dechow PM, Sloan RG, Sweeney AP (1995) Detecting earnings management. Account Rev 70(2):193\u2013225","journal-title":"Account Rev"},{"issue":"2","key":"326_CR19","doi-asserted-by":"crossref","first-page":"235","DOI":"10.2308\/acch.2000.14.2.235","volume":"14","author":"PM Dechow","year":"2000","unstructured":"Dechow PM, Skinner DJ (2000) Earnings management. Reconciling the views of accounting academics, practitioners, and regulators. Account Horiz 14(2):235\u2013250","journal-title":"Account Horiz"},{"issue":"2\/3","key":"326_CR20","doi-asserted-by":"crossref","first-page":"344","DOI":"10.1016\/j.jacceco.2010.09.001","volume":"50","author":"PM Dechow","year":"2010","unstructured":"Dechow PM, Ge W, Schrand C (2010) Understanding earnings quality. A review of the proxies, their determinants and their consequences. J Account Econ 50(2\/3):344\u2013401","journal-title":"J Account Econ"},{"key":"326_CR21","doi-asserted-by":"crossref","unstructured":"Doidge C (2004) U.S. cross-listings and the private benefits of control: evidence from dual-class firms. J Financ Econ 72(3):519\u2013553","DOI":"10.1016\/S0304-405X(03)00208-3"},{"key":"326_CR22","doi-asserted-by":"crossref","unstructured":"Doidge C, Karolyi GA, Stulz RM (2004) Why are foreign firms listed in the US worth more? J Financ Econ 71(2):205\u2013238","DOI":"10.1016\/S0304-405X(03)00183-1"},{"key":"326_CR23","doi-asserted-by":"crossref","first-page":"41","DOI":"10.1017\/CBO9780511921452.004","volume-title":"Cambridge handbook of experimental political science","author":"JN Druckman","year":"2011","unstructured":"Druckman JN, Kam CD (2011) Students as experimental participants. A defense of the \u201cNarrow Database\u201d. In: Druckman JN, Green DP, Kuklinski JH, Lupia A (eds) Cambridge handbook of experimental political science. Cambridge University Press, Cambridge, pp 41\u201357"},{"issue":"3","key":"326_CR24","doi-asserted-by":"crossref","first-page":"193","DOI":"10.3917\/cca.103.0193","volume":"10","author":"S Durocher","year":"2004","unstructured":"Durocher S, Fortin A, C\u00f4t\u00e9 L (2004) Pouvoir et normalisation. La Perception des utilisateurs Canadiens. Comptabilit\u00e9 Contr\u00f4le Audit 10(3):193\u2013212","journal-title":"Comptabilit\u00e9 Contr\u00f4le Audit"},{"key":"326_CR25","doi-asserted-by":"crossref","unstructured":"Durocher S, Fortin A, C\u00f4t\u00e9 L (2007) Users\u2019 participation in the accounting standard-setting process. A theory-building study. Account Organ. Soc. 32(1):29\u201359","DOI":"10.1016\/j.aos.2006.03.004"},{"issue":"4","key":"326_CR26","first-page":"445","volume":"6","author":"C Engel","year":"2010","unstructured":"Engel C (2010) The behaviour of corporate actors: how much can we learn from the experimental literature? J Inst Econ 6(4):445\u2013475","journal-title":"J Inst Econ"},{"issue":"5","key":"326_CR27","doi-asserted-by":"crossref","first-page":"495","DOI":"10.1016\/j.euroecorev.2008.09.007","volume":"53","author":"A Ertan","year":"2009","unstructured":"Ertan A, Page T, Putterman L (2009) Who to punish? Individual decisions and majority rule in mitigating the free rider problem. Eur Econ Rev 53(5):495\u2013511","journal-title":"Eur Econ Rev"},{"issue":"2","key":"326_CR28","doi-asserted-by":"crossref","first-page":"63","DOI":"10.1016\/S1090-5138(04)00005-4","volume":"25","author":"E Fehr","year":"2004","unstructured":"Fehr E, Fischbacher U (2004) Third-party punishment and social norms. Evol Hum Behav 25(2):63\u201387","journal-title":"Evol Hum Behav"},{"issue":"4","key":"326_CR29","doi-asserted-by":"crossref","first-page":"980","DOI":"10.1257\/aer.90.4.980","volume":"90","author":"E Fehr","year":"2000","unstructured":"Fehr E, G\u00e4chter S (2000) Cooperation and punishment in public goods experiments. Am Econ Rev 90(4):980\u2013994","journal-title":"Am Econ Rev"},{"key":"326_CR30","doi-asserted-by":"crossref","first-page":"137","DOI":"10.1038\/415137a","volume":"415","author":"E Fehr","year":"2002","unstructured":"Fehr E, G\u00e4chter S (2002) Altruistic punishment in humans. Nature 415:137\u2013140","journal-title":"Nature"},{"issue":"2","key":"326_CR31","doi-asserted-by":"crossref","first-page":"87","DOI":"10.1007\/s101010100032","volume":"3","author":"LP Feld","year":"2002","unstructured":"Feld LP, Frey BS (2002) Trust breeds trust: how taxpayers are treated. Econ Gov 3(2):87\u201399","journal-title":"Econ Gov"},{"issue":"1","key":"326_CR32","doi-asserted-by":"crossref","first-page":"102","DOI":"10.1111\/j.1467-9930.2007.00248.x","volume":"29","author":"LP Feld","year":"2007","unstructured":"Feld LP, Frey BS (2007) Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation. Law Policy 29(1):102\u2013120","journal-title":"Law Policy"},{"key":"326_CR33","doi-asserted-by":"crossref","first-page":"171","DOI":"10.1007\/s10683-006-9159-4","volume":"10","author":"U Fischbacher","year":"2007","unstructured":"Fischbacher U (2007) z-Tree: Zurich toolbox for ready-made economic experiments. Exp Econ 10:171\u2013178. doi: 10.1007\/s10683-006-9159-4","journal-title":"Exp Econ"},{"key":"326_CR34","volume-title":"IASB and IFRS interpretations committee due process handbook","author":"IFRS Foundation","year":"2013","unstructured":"Foundation IFRS (2013) IASB and IFRS interpretations committee due process handbook. IFRS Foundation, London"},{"key":"326_CR35","doi-asserted-by":"crossref","unstructured":"Fr\u00e9chette GR (2011) Laboratory experiments: professionals versus students. SSRN Working Paper No. 1939219","DOI":"10.2139\/ssrn.1939219"},{"key":"326_CR36","doi-asserted-by":"crossref","unstructured":"Frey BS (1997) A constitution for knaves crowds out civic virtues. Econ J 107(443):1043\u20131053","DOI":"10.1111\/j.1468-0297.1997.tb00006.x"},{"key":"326_CR37","volume-title":"Economics, values and organization","author":"BS Frey","year":"1998","unstructured":"Frey BS (1998) Institutions and morale: the crowding-out effect. In: Ben-Ner A, Putterman L (eds) Economics, values and organization. Cambridge University Press, Cambridge"},{"key":"326_CR38","doi-asserted-by":"crossref","unstructured":"Frey BS, Benz M, Stutzer A (2004) Introducing procedural utility: not only what, but also how matters. J Inst Theor Econ 160(3):377\u2013401","DOI":"10.1628\/0932456041960560"},{"key":"326_CR39","doi-asserted-by":"crossref","unstructured":"Frey BS, Benz M, Stutzer A (2005) Beyond outcomes: measuring procedural utility. Oxf Econ Pap 57(1): 90\u2013111","DOI":"10.1093\/oep\/gpi002"},{"issue":"1","key":"326_CR40","doi-asserted-by":"crossref","first-page":"136","DOI":"10.1016\/j.jce.2006.10.006","volume":"35","author":"BS Frey","year":"2007","unstructured":"Frey BS, Torgler B (2007) Tax morale and conditional cooperation. J Comp Econ 35(1):136\u2013159","journal-title":"J Comp Econ"},{"issue":"4","key":"326_CR41","doi-asserted-by":"crossref","first-page":"455","DOI":"10.1111\/j.1467-6281.2009.00300.x","volume":"45","author":"RU F\u00fclbier","year":"2009","unstructured":"F\u00fclbier RU, Hitz J, Sellhorn T (2009) Relevance of academic resarch and researchers\u2019 role in the IASB\u2019s financial reporting standard setting. Abacus 45(4):455\u2013492","journal-title":"Abacus"},{"issue":"2\u20133","key":"326_CR42","doi-asserted-by":"crossref","first-page":"92","DOI":"10.1017\/S0140525X10000099","volume":"33","author":"S G\u00e4chter","year":"2010","unstructured":"G\u00e4chter S (2010) (Dis)advantages of student subjects. What is your research question? Behav Brain Sci 33(2\u20133):92\u201393. doi: 10.1017\/S0140525X10000099","journal-title":"Behav Brain Sci"},{"issue":"4","key":"326_CR43","doi-asserted-by":"crossref","first-page":"699","DOI":"10.1080\/0963818022000001028","volume":"11","author":"G Georgiou","year":"2002","unstructured":"Georgiou G (2002) Corporate non-participation in the ASB standard-setting process. Eur Account Rev 11(4):699\u2013722","journal-title":"Eur Account Rev"},{"issue":"2","key":"326_CR44","doi-asserted-by":"crossref","first-page":"219","DOI":"10.1111\/j.1467-6281.2004.00152.x","volume":"40","author":"G Georgiou","year":"2004","unstructured":"Georgiou G (2004) Corporate lobbying on accounting standards: methods, timing and perceived effectiveness. Abacus 40(2):219\u2013237","journal-title":"Abacus"},{"issue":"3","key":"326_CR45","doi-asserted-by":"crossref","first-page":"323","DOI":"10.1111\/j.1467-6281.2005.00185.x","volume":"41","author":"G Georgiou","year":"2005","unstructured":"Georgiou G (2005) Investigating corporate management lobbying in the U.K. accounting standard-setting process: a multi-issue\/multi-period approach. Abacus 41(3):323\u2013347","journal-title":"Abacus"},{"issue":"3","key":"326_CR46","doi-asserted-by":"crossref","first-page":"153","DOI":"10.1016\/S1090-5138(02)00157-5","volume":"24","author":"H Gintis","year":"2003","unstructured":"Gintis H, Bowles S, Boyd R, Fehr E (2003) Explaining altruistic behavior in humans. Evol Hum Behav 24(3):153\u2013172","journal-title":"Evol Hum Behav"},{"key":"326_CR47","doi-asserted-by":"crossref","unstructured":"Graham JR, Harvey CR, Rajgopal S (2005) The economic implications of corporate financial reporting. J Account Econ 40(1\u20133):3\u201373","DOI":"10.1016\/j.jacceco.2005.01.002"},{"key":"326_CR48","first-page":"79","volume-title":"Forschung und wissenschaftliches Rechnen 2003. GWDG Bericht 63","author":"B Greiner","year":"2004","unstructured":"Greiner B (2004) An online recruitment system for economic experiments. In: Kremer K, Macho V (eds) Forschung und wissenschaftliches Rechnen 2003. GWDG Bericht 63. Gesellschaft f\u00fcr Wissenschaftliche Datenverarbeitung, G\u00f6ttingen, pp 79\u201393"},{"issue":"2","key":"326_CR49","doi-asserted-by":"crossref","first-page":"171","DOI":"10.1080\/17449480.2012.720873","volume":"9","author":"C Gross","year":"2012","unstructured":"Gross C, K\u00f6nigsgruber R (2012) What you measure is what you get. The effects of accounting standards effects studies. Account Eur 9(2):171\u2013190","journal-title":"Account Eur"},{"issue":"4","key":"326_CR50","doi-asserted-by":"crossref","first-page":"964","DOI":"10.1111\/j.1540-5907.2012.00596.x","volume":"56","author":"G Grossman","year":"2012","unstructured":"Grossman G, Baldassarri D (2012) The impact of elections on cooperation. Evidence from a lab-in-the-field experiment in Uganda. Am J Polit Sci 56(4):964\u2013985","journal-title":"Am J Polit Sci"},{"issue":"3","key":"326_CR51","doi-asserted-by":"crossref","first-page":"485","DOI":"10.1111\/j.1475-679X.2006.00209.x","volume":"44","author":"L Hail","year":"2006","unstructured":"Hail L, Leuz C (2006) International differences in the cost of equity capital: do legal institutions and securities regulation matter? J Account Res 44(3):485\u2013531","journal-title":"J Account Res"},{"issue":"4","key":"326_CR52","doi-asserted-by":"crossref","first-page":"737","DOI":"10.1111\/j.1540-5907.2011.00531.x","volume":"55","author":"JR Hamman","year":"2011","unstructured":"Hamman JR, Weber RA, Woon J (2011) An experimental investigation of electoral delegation and the provision of public goods. Am J Polit Sci 55(4):737\u2013751","journal-title":"Am J Polit Sci"},{"issue":"1","key":"326_CR53","doi-asserted-by":"crossref","first-page":"137","DOI":"10.1016\/S0313-5926(08)50010-5","volume":"38","author":"M Hartner","year":"2008","unstructured":"Hartner M, Rechberger S, Kirchler E, Schabmann A (2008) Procedural fairness and tax compliance. Econ Anal Policy 38(1):137\u2013152","journal-title":"Econ Anal Policy"},{"issue":"3\/4","key":"326_CR54","first-page":"267","volume":"7","author":"CT Horngren","year":"1985","unstructured":"Horngren CT (1985) Institutional alternatives for regulating financial reporting. J Comp Bus Cap Mark Law 7(3\/4):267\u2013289","journal-title":"J Comp Bus Cap Mark Law"},{"issue":"474","key":"326_CR55","doi-asserted-by":"crossref","first-page":"749","DOI":"10.1111\/1468-0297.00658","volume":"111","author":"S Huck","year":"2001","unstructured":"Huck S, M\u00fcller W, Normann H (2001) Stackelberg beats Cournot. On collusion and efficiency in experimental markets. Econ J 111(474):749\u2013765","journal-title":"Econ J"},{"issue":"2","key":"326_CR56","doi-asserted-by":"crossref","first-page":"240","DOI":"10.1006\/game.2001.0889","volume":"38","author":"S Huck","year":"2002","unstructured":"Huck S, M\u00fcller W, Normann H (2002) To commit or not to commit. Endogenous timing in experimental duopoly markets. Games Econ Behav 38(2):240\u2013264","journal-title":"Games Econ Behav"},{"issue":"3","key":"326_CR57","first-page":"1","volume":"3","author":"S Huck","year":"2002","unstructured":"Huck S, Wallace B (2002) Reciprocal strategies and aspiration levels in a Cournot-Stackelberg experiment. Econ Bull 3(3):1\u20137","journal-title":"Econ Bull"},{"key":"326_CR58","doi-asserted-by":"crossref","unstructured":"Johnson SB, Solomons D (1984) Institutional legitimacy and the FASB. J Account Public Policy 3(3): 165\u2013183","DOI":"10.1016\/0278-4254(84)90015-2"},{"issue":"2","key":"326_CR59","doi-asserted-by":"crossref","first-page":"195","DOI":"10.1016\/j.jaccpubpol.2006.01.005","volume":"25","author":"D Johnston","year":"2006","unstructured":"Johnston D, Jones DA (2006) How does accounting fit into a firm\u2019s political strategy? J Account Public Policy 25(2):195\u2013228","journal-title":"J Account Public Policy"},{"key":"326_CR60","first-page":"2","volume-title":"International accounting. Standards, regulations, and financial reporting","author":"A Jorissen","year":"2006","unstructured":"Jorissen A, Lybaert N, van de Poel, Katrien (2006) Lobbying towards a global standard setter\u2014Do national characteristics matter? An analysis of the comment letter written to the IASB. In: Gregoriou GN, Gaber MKA (eds) International accounting. Standards, regulations, and financial reporting. Elsevier, Oxford & Burlington, pp 2\u201340"},{"issue":"4","key":"326_CR61","doi-asserted-by":"crossref","first-page":"693","DOI":"10.1080\/09638180.2010.522775","volume":"21","author":"A Jorissen","year":"2012","unstructured":"Jorissen A, Lybaert N, Orens R, Der Tas Van, Leo (2012) Formal participation in the IASB\u2019s due process of standard setting. A multi-issue\/multiperiod analysis. Eur Account Rev 21(4):693\u2013729","journal-title":"Eur Account Rev"},{"issue":"3","key":"326_CR62","doi-asserted-by":"crossref","first-page":"219","DOI":"10.2308\/acch.2002.16.3.219","volume":"16","author":"SJ Kachelmeier","year":"2002","unstructured":"Kachelmeier SJ, King RR (2002) Using laboratory experiments to evaluate accounting policy issues. Account Horiz 16(3):219\u2013232","journal-title":"Account Horiz"},{"issue":"1","key":"326_CR63","doi-asserted-by":"crossref","first-page":"62","DOI":"10.1287\/mnsc.1110.1341","volume":"58","author":"JB Kessler","year":"2012","unstructured":"Kessler JB, Leider S (2012) Norms and contracting. Manag Sci 58(1):62\u201377","journal-title":"Manag Sci"},{"issue":"1","key":"326_CR64","doi-asserted-by":"crossref","first-page":"38","DOI":"10.1111\/j.1468-2516.2007.00229.x","volume":"9","author":"G Kirchg\u00e4ssner","year":"2007","unstructured":"Kirchg\u00e4ssner G (2007) Direkte Demokratie, Steuermoral und Steuerhinterziehung. Erfahrungen aus der Schweiz. Perspektiven der Wirtschaftspolitik 9(1):38\u201364","journal-title":"Perspektiven der Wirtschaftspolitik"},{"issue":"4","key":"326_CR65","doi-asserted-by":"crossref","first-page":"277","DOI":"10.1007\/s10997-009-9101-1","volume":"14","author":"R K\u00f6nigsgruber","year":"2010","unstructured":"K\u00f6nigsgruber R (2010) A political economy of accounting standard setting. J Manag Gov 14(4):277\u2013295","journal-title":"J Manag Gov"},{"issue":"2","key":"326_CR66","doi-asserted-by":"crossref","first-page":"363","DOI":"10.1111\/1475-679X.00108","volume":"41","author":"M Lang","year":"2003","unstructured":"Lang M, Raedy JS, Yetman MH (2003) How representative are firms that are cross-listed in the United States? An analysis of accounting quality. J Account Res 41(2):363\u2013386","journal-title":"J Account Res"},{"issue":"3","key":"326_CR67","doi-asserted-by":"crossref","first-page":"175","DOI":"10.1111\/1467-646X.00024","volume":"8","author":"RK Larson","year":"1997","unstructured":"Larson RK (1997) Corporate lobbying of the international accounting standards committee. J Int Financ Manag Account 8(3):175\u2013203","journal-title":"J Int Financ Manag Account"},{"issue":"2","key":"326_CR68","doi-asserted-by":"crossref","first-page":"207","DOI":"10.1080\/17449480701727981","volume":"4","author":"RK Larson","year":"2007","unstructured":"Larson RK (2007) Constituent participation and the IASB\u2019s international financial reporting interpretations committee. Account Eur 4(2):207\u2013254","journal-title":"Account Eur"},{"issue":"3","key":"326_CR69","doi-asserted-by":"crossref","first-page":"193","DOI":"10.1016\/0165-4101(80)90002-6","volume":"2","author":"R Leftwich","year":"1980","unstructured":"Leftwich R (1980) Market failure fallacies and accounting information. J Account Econ 2(3):193\u2013211","journal-title":"J Account Econ"},{"issue":"2","key":"326_CR70","doi-asserted-by":"crossref","first-page":"125","DOI":"10.1016\/S0361-3682(98)00043-9","volume":"24","author":"T Libby","year":"1999","unstructured":"Libby T (1999) The influence of voice and explanation on performance in a participative budgeting setting. Account Organ Soc 24(2):125\u2013137","journal-title":"Account Organ Soc"},{"key":"326_CR71","doi-asserted-by":"crossref","unstructured":"Libby T (2001) Referent cognitions and budgetary fairness: a research note. J Manag Account Res 13(1): 91\u2013105","DOI":"10.2308\/jmar.2001.13.1.91"},{"key":"326_CR72","doi-asserted-by":"crossref","unstructured":"Luft J, Shields MD (2009) Psychology models of management accounting. Found Trends Account 4(3\u20134):199\u2013345","DOI":"10.1561\/1400000015"},{"issue":"6","key":"326_CR73","doi-asserted-by":"crossref","first-page":"633","DOI":"10.1509\/jmkr.45.6.633","volume":"45","author":"N Mazar","year":"2008","unstructured":"Mazar N, Amir O, Ariely D (2008) The dishonesty of honest people. A theory of self-concept maintenance. J Mark Res 45(6):633\u2013644","journal-title":"J Mark Res"},{"issue":"1","key":"326_CR74","doi-asserted-by":"crossref","first-page":"165","DOI":"10.2307\/2110792","volume":"28","author":"MD McCubbins","year":"1984","unstructured":"McCubbins MD, Schwartz T (1984) Congressional oversight overlooked. Police patrols versus fire alarms. Am J Polit Sci 28(1):165\u2013179","journal-title":"Am J Polit Sci"},{"key":"326_CR75","doi-asserted-by":"crossref","unstructured":"Muehlbacher S, Kirchler E (2010) Tax compliance by trust and power of authorities. Int Econ J 24(4): 607\u2013610","DOI":"10.1080\/10168737.2010.526005"},{"issue":"4","key":"326_CR76","doi-asserted-by":"crossref","first-page":"562","DOI":"10.1111\/j.1467-6478.2005.00338.x","volume":"32","author":"K Murphy","year":"2005","unstructured":"Murphy K (2005) Regulating more effectively. The relationship between procedural justice, legitimacy, and tax non-compliance. J Law Soc 32(4):562\u2013589","journal-title":"J Law Soc"},{"issue":"4","key":"326_CR77","first-page":"652","volume":"38","author":"K Murphy","year":"2008","unstructured":"Murphy K, Tyler T (2008) Procedural justice and compliance behaviour. The mediating role of emotions. J Soc Psychol 38(4):652\u2013668","journal-title":"J Soc Psychol"},{"key":"326_CR78","doi-asserted-by":"crossref","unstructured":"Normann H, Ricciuti R (2009) Laboratory experiments for economic policy making. J Econ Surv 23(3): 407\u2013432","DOI":"10.1111\/j.1467-6419.2008.00567.x"},{"issue":"4","key":"326_CR79","doi-asserted-by":"crossref","first-page":"604","DOI":"10.1007\/s10683-012-9316-x","volume":"15","author":"Q Ong","year":"2012","unstructured":"Ong Q, Riyanto YE, Sheffrin SM (2012) How does voice matter? Evidence from the ultimatum game. Exp Econ 15(4):604\u2013621","journal-title":"Exp Econ"},{"issue":"2","key":"326_CR80","doi-asserted-by":"crossref","first-page":"404","DOI":"10.2307\/1964229","volume":"86","author":"E Ostrom","year":"1992","unstructured":"Ostrom E, Walker J, Gardner R (1992) Covenants with and without a sword: self-governance is possible. Am Polit Sci Rev 86(2):404\u2013417","journal-title":"Am Polit Sci Rev"},{"key":"326_CR81","doi-asserted-by":"crossref","first-page":"493","DOI":"10.1146\/annurev.polisci.2.1.493","volume":"2","author":"E Ostrom","year":"1999","unstructured":"Ostrom E (1999) Coping with tragedies of the commons. Am Polit Sci Rev 2:493\u2013535","journal-title":"Am Polit Sci Rev"},{"key":"326_CR82","doi-asserted-by":"crossref","unstructured":"Perry J, N\u00f6lke A (2005) International accounting standard setting. A network approach. Bus Polit 7(3): Article 5","DOI":"10.2202\/1469-3569.1136"},{"issue":"1\u20132","key":"326_CR83","doi-asserted-by":"crossref","first-page":"161","DOI":"10.1007\/BF00130416","volume":"88","author":"WW Pommerehne","year":"1996","unstructured":"Pommerehne WW, Weck-Hannemann H (1996) Tax rates, tax administration and income tax evasion in Switzerland. Public Choice 88(1\u20132):161\u2013170","journal-title":"Public Choice"},{"issue":"3","key":"326_CR84","doi-asserted-by":"crossref","first-page":"439","DOI":"10.1111\/joes.12025","volume":"27","author":"J Potters","year":"2013","unstructured":"Potters J, Suetens S (2013) Oligopoly experiments in the current millenium. J Econ Surv 27(3):439\u2013460","journal-title":"J Econ Surv"},{"issue":"2","key":"326_CR85","doi-asserted-by":"crossref","first-page":"691","DOI":"10.1016\/j.jebo.2009.07.004","volume":"72","author":"P Raab","year":"2009","unstructured":"Raab P, Schipper BC (2009) Cournot competition between teams. An experimental study. J Econ Behav Organ 72(2):691\u2013702","journal-title":"J Econ Behav Organ"},{"issue":"2\u20133","key":"326_CR86","doi-asserted-by":"crossref","first-page":"253","DOI":"10.1016\/j.jacceco.2007.11.006","volume":"45","author":"K Ramanna","year":"2008","unstructured":"Ramanna K (2008) The implications of unverifiable fair-value accounting. Evidence from the political economy of goodwill accounting. J Account Econ 45(2\u20133):253\u2013281","journal-title":"J Account Econ"},{"issue":"4","key":"326_CR87","first-page":"91","volume":"3","author":"K Schipper","year":"1989","unstructured":"Schipper K (1989) Commentary on earnings management. Account Horiz 3(4):91\u2013102","journal-title":"Account Horiz"},{"issue":"3","key":"326_CR88","doi-asserted-by":"crossref","first-page":"309","DOI":"10.1080\/00014788.2010.9663406","volume":"40","author":"K Schipper","year":"2010","unstructured":"Schipper K (2010) How can we measure the costs and benefits of changes in financial reporting standards? Account Bus Res 40(3):309\u2013327","journal-title":"Account Bus Res"},{"issue":"2","key":"326_CR89","doi-asserted-by":"crossref","first-page":"171","DOI":"10.1007\/BF03396651","volume":"54","author":"M Schmidt","year":"2002","unstructured":"Schmidt M (2002) On the legitimacy of accounting standard setting by privately organized institutions in Germany and Europe. Schmalenbach Bus Rev 54(2):171\u2013193","journal-title":"Schmalenbach Bus Rev"},{"issue":"1","key":"326_CR90","doi-asserted-by":"crossref","first-page":"49","DOI":"10.1016\/S0361-3682(97)00014-7","volume":"23","author":"JF Shields","year":"1998","unstructured":"Shields JF, Shields MD (1998) Antecedents of participative budgeting. Account Organ Soc 23(1):49\u201376","journal-title":"Account Organ Soc"},{"key":"326_CR91","first-page":"415","volume-title":"Handbook of management accounting research","author":"GB Sprinkle","year":"2007","unstructured":"Sprinkle GB, Williamson MG (2007) Experimental research in managerial accounting. In: Chapman CS, Hopwood AG, Shields MD (eds) Handbook of management accounting research. Elsevier, Amsterdam, pp 415\u2013444"},{"issue":"3","key":"326_CR92","doi-asserted-by":"crossref","first-page":"8","DOI":"10.1111\/j.1745-6622.1999.tb00027.x","volume":"12","author":"RM Stulz","year":"1999","unstructured":"Stulz RM (1999) Globalization, corporate finance, and the cost of capital. J Appl Corp Financ 12(3):8\u201325","journal-title":"J Appl Corp Financ"},{"issue":"4","key":"326_CR93","doi-asserted-by":"crossref","first-page":"1540","DOI":"10.1111\/j.1467-937X.2010.00608.x","volume":"77","author":"M Sutter","year":"2010","unstructured":"Sutter M, Haigner S, Kocher MG (2010) Choosing the carrot or the stick? Endogenous institutional choice in social dilemma situations. Rev Econ Stud 77(4):1540\u20131566","journal-title":"Rev Econ Stud"},{"key":"326_CR94","doi-asserted-by":"crossref","unstructured":"Sutton TG (1984) Lobbying of accounting standard-setting bodies in the UK and the USA: a Downsian analysis. Account Organ Soc 9(1):81\u201395","DOI":"10.1016\/0361-3682(84)90031-X"},{"issue":"2","key":"326_CR95","first-page":"47","volume":"6","author":"PR Tandy","year":"1992","unstructured":"Tandy PR, Wilburn NL (1992) Constituent participation in standard-setting: the FASB\u2019s first 100 statements. Account Horiz 6(2):47\u201358","journal-title":"Account Horiz"},{"issue":"2","key":"326_CR96","doi-asserted-by":"crossref","first-page":"581","DOI":"10.2307\/2490792","volume":"21","author":"MG Tiller","year":"1983","unstructured":"Tiller MG (1983) The dissonance model of participative budgeting: an empirical exploration. J Account Res 21(2):581\u2013595","journal-title":"J Account Res"},{"issue":"2","key":"326_CR97","doi-asserted-by":"crossref","first-page":"525","DOI":"10.1016\/j.ejpoleco.2004.08.002","volume":"21","author":"B Torgler","year":"2005","unstructured":"Torgler B (2005) Tax morale and direct democracy. Eur J Polit Econ 21(2):525\u2013531","journal-title":"Eur J Polit Econ"},{"issue":"2","key":"326_CR98","first-page":"331","volume":"38","author":"B Torgler","year":"2008","unstructured":"Torgler B, Demir IC, Macintyre A, Schaffner M (2008) Causes and consequences of tax morale. An empirical investigation. Econ Anal Policy 38(2):331\u2013339","journal-title":"Econ Anal Policy"},{"issue":"1","key":"326_CR99","doi-asserted-by":"crossref","first-page":"135","DOI":"10.1111\/j.1467-9442.2006.00444.x","volume":"108","author":"J Tyran","year":"2006","unstructured":"Tyran J, Feld LP (2006) Achieving compliance when legal sanctions are non-deterrent. Scand J Econ 108(1):135\u2013156","journal-title":"Scand J Econ"},{"issue":"8","key":"326_CR100","doi-asserted-by":"crossref","first-page":"689","DOI":"10.1111\/j.1467-9280.2007.01961.x","volume":"18","author":"P Valdesolo","year":"2007","unstructured":"Valdesolo P, DeSteno D (2007) Moral hypocrisy social groups and the flexibility of virtue. Psychol Sci 18(8):689\u2013690","journal-title":"Psychol Sci"},{"issue":"7","key":"326_CR101","doi-asserted-by":"crossref","first-page":"755","DOI":"10.1002\/acp.914","volume":"17","author":"JJ Walczyk","year":"2003","unstructured":"Walczyk JJ, Roper KS, Seemann E, Humphrey AM (2003) Cognitive mechanisms underlying lying to questions: response time as a cue to deception. Appl Cogn Psychol 17(7):755\u2013774","journal-title":"Appl Cogn Psychol"},{"issue":"2","key":"326_CR102","first-page":"1","volume":"4","author":"RSO Wallace","year":"1990","unstructured":"Wallace RSO (1990) Survival strategies of a global organization: the case of the international accounting standards committee. Account Horiz 4(2):1\u201322","journal-title":"Account Horiz"},{"issue":"1","key":"326_CR103","doi-asserted-by":"crossref","first-page":"43","DOI":"10.2308\/acch.2002.16.1.43","volume":"16","author":"SA Zeff","year":"2002","unstructured":"Zeff SA (2002) \u201cPolitical\u201d lobbying on proposed standards. A challenge to the IASB. Account Horiz 16(1):43\u201354","journal-title":"Account Horiz"}],"container-title":["Central European Journal of Operations Research"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/link.springer.com\/content\/pdf\/10.1007\/s10100-013-0326-3.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"http:\/\/link.springer.com\/article\/10.1007\/s10100-013-0326-3\/fulltext.html","content-type":"text\/html","content-version":"vor","intended-application":"text-mining"},{"URL":"http:\/\/link.springer.com\/content\/pdf\/10.1007\/s10100-013-0326-3","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,5,17]],"date-time":"2024-05-17T17:34:33Z","timestamp":1715967273000},"score":1,"resource":{"primary":{"URL":"http:\/\/link.springer.com\/10.1007\/s10100-013-0326-3"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2013,9,7]]},"references-count":103,"journal-issue":{"issue":"1","published-print":{"date-parts":[[2015,3]]}},"alternative-id":["326"],"URL":"https:\/\/doi.org\/10.1007\/s10100-013-0326-3","relation":{},"ISSN":["1435-246X","1613-9178"],"issn-type":[{"value":"1435-246X","type":"print"},{"value":"1613-9178","type":"electronic"}],"subject":[],"published":{"date-parts":[[2013,9,7]]}}}