The Effects of Aggregation and Timing on Budgeting: An Experiment

We conduct an experiment to study the behavioral effect of aggregation and timing on budgetary reports. Subordinates submit budgets to superiors regarding two projects in a face-to-face setting. There are three treatments: (1) AGG, wherein subordinates privately observe each project’s cost and submi...

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Veröffentlicht in:	Behavioral research in accounting 2010-01, Vol.22 (1), p.67-83
Hauptverfasser:	Nikias, Anthony D., Schwartz, Steven T., Spires, Eric E., Wollscheid, Jim R., Young, Richard A.
Format:	Artikel
Sprache:	eng
Schlagworte:	Aircraft Auditing standards Behavior Behavioral sciences Budgeting Budgets Capital budgeting Experiments Fair presentation Hypotheses Impact analysis Meetings Studies Subordinates Timing issues
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