Spill-over of opportunistic behavior in a multi-task environment

• Applicants: Professor Dr. Thorsten Knauer; Dr. Anja Schwering
• Subject Area: Accounting and Finance
• Term: Funded in 2016
• Project identifier: Deutsche Forschungsgemeinschaft (DFG) - Project number 314652330

Typically, managers work in multi-tasks environments where different tasks provide different opportunities for opportunistic behavior. Two types of opportunistic behavior are managerial misreporting and noncompliance. Misreporting refers to the misrepresentation of costs or revenues in the reporting process. Noncompliance relates to the violation of organizational rules and norms. In this study, we focus on noncompliance with working hours rules. By working longer the manager has the opportunity to improve his performance and thus potentially improve his compensation.The research project analyzes a potential spill over of opportunistic behavior in a multi-task environment. Specifically, we investigate whether an opportunity to misreport has a positive effect on noncompliance. Additionally, we examine whether this positive effect is lessened by an additional task in-between that provides no opportunity for opportunistic behavior.To study our research question, we conduct an experimental study. Therefore, we will develop, discuss, and pre-test the experimental design. After conducting the revised experiment, we will analyze the data and compile our findings in a working paper. The paper will be presented and discussed at workshops and international conferences. Finally, we aim to publish the paper in a top international accounting journal. In sum, the research project analyzes the relation of different types of opportunistic behavior. Thus, the project contributes not only to the research stream on opportunistic behavior but also to research on multi-task environments.

• DFG Programme: Research Grants