【题  目】Good deeds gone bad: The unintended effects of CSR engagement on tournament participants’reporting behavior

【时  间】2024年5月17日 15:00-16:20

【地  点】京师大厦9407

【主讲人】况熙（Kuang Xi）  美国佐治亚理工学院商学院（Scheller College of Business Georgia Institute of Technology）会计学教授

【主持人】崔学刚   北京师范大学经济与工商管理学院教授

内容简介：We experimentally investigate whether losing (versus winning) in tournament incentive settings increases employees’ tendency to misreport their performance in unrelated tasks. We predict that losing a tournament threatens self-esteem, potentially motivating employees to restore self-esteem through misreporting their performance. More importantly, while prior research highlights the positive effects of employee engagement in corporate social responsibility (CSR), we propose that CSR engagement can exacerbate the misreporting behavior of tournament losers due to a “moral license” effect. As predicted, we find that, without CSR engagement, the level of misreporting does not differ significantly between tournament losers and winners, whereas with CSR engagement, tournament losers are more likely to misreport than winners. Mediation analysis confirms that the threat to self-esteem underlies these effects. Evidence from a supplemental study further supports our theory. Theoretical and practical implications are discussed.

主讲人简介：

况熙，美国佐治亚理工学院商学院（Scheller College of Business Georgia Institute of Technology）会计学教授。研究领域是行为会计，侧重于运用行为科学理论和实验方法分析经济因素和心理因素对会计决策的影响。在The Accounting Review（2篇）, Journal of Accounting Research，Accounting, Organizations and Society（3篇）, Contemporary Accounting Research（3篇），Journal of Legal Studies，Business Ethics Quarterly，Journal of Economic Behavior and Organization，Economic Theory，European Accounting Review（2篇）。曾获美国会计学会的会计、行为和组织分会2010年会最佳论文奖。担任American Economic Review，The Accounting Review，Contemporary Accounting Research，Management Science，Academy of Management Journal等国际期刊的审稿人，以及美国国家科学基金会（NSF）和香港研究资助局等机构的项目评审专家。