Dishonesty and risk-taking: Compliance decisions of individuals and groups
- Author(s)
- Martin Fochmann, Nadja Fochmann, Martin Kocher, Nadja Müller
- 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 focused mainly 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.
- Organisation(s)
- Department of Economics, Vienna Center for Experimental Economics
- External organisation(s)
- Freie Universität Berlin (FU), Universität zu Köln, Gottfried Wilhelm Leibniz Universität Hannover, IHS - Institut für Höhere Studien und wissenschaftliche Forschung, University of Gothenburg
- Journal
- Journal of Economic Behavior & Organization
- Volume
- 185
- Pages
- 250-286
- No. of pages
- 37
- ISSN
- 0167-2681
- DOI
- https://doi.org/10.1016/j.jebo.2021.02.018
- Publication date
- 05-2021
- Peer reviewed
- Yes
- Austrian Fields of Science 2012
- 502045 Behavioural economics, 502057 Experimental economics
- Keywords
- ASJC Scopus subject areas
- Economics and Econometrics, Organizational Behavior and Human Resource Management
- Portal url
- https://ucrisportal.univie.ac.at/en/publications/dishonesty-and-risktaking-compliance-decisions-of-individuals-and-groups(7e9f3fe2-8df5-4826-bfa9-108abec586fd).html