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Decreasing Operational Distortion and Surrogation Through Narrative Reporting

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

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Preference for consistency: The development of a valid measure and the discovery of surprising behavioral implications.
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Cognitive consequences of forced compliance.
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The nature of consistency motivation: Consistency, aconsistency, and anticonsistency in a dissonance paradigm
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Preference for consistency and social influence: A review of current research findings
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Multitask Principal–Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design
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Cheap Talk, Fraud, and Adverse Selection in Financial Markets: Some Experimental Evidence
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Processing Fluency and Investors’ Reactions to Disclosure Readability
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The Provision of Incentives in Firms
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The Dishonesty of Honest People: A Theory of Self-Concept Maintenance
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A Theory of Cognitive Dissonance
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Private and Public Relative Performance Information under Different Compensation Contracts
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The Robustness of Honesty Effects on Budget Proposals when the Superior has Rejection Authority
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Team Member Subjective Communication in Homogeneous and Heterogeneous Teams
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Honesty in Managerial Reporting
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The Effects of Perceived Fairness and Communication on Honesty and Collusion in a Multi-Agent Setting
inferredcites →https://doi.org/10.2308/accr.2009.84.1.209openalex-snapshot
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Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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An fMRI Investigation of the Neurocognitive Processing of Measures and Strategic Objectives
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КЛЮЧЕВЫЕ ПОКАЗАТЕЛИ КАК ФАКТОР ИМИТАЦИИ ЭФФЕКТИВНОСТИ МУНИЦИПАЛЬНОГО УПРАВЛЕНИЯ
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Surrogation in municipal administration (based on foreign research materials)
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Moral Attitudes toward Measure Management
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The Effect of Increased Audit Disclosure on Managerial Decision Making: Evidence from Disclosing Critical Audit Matters
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Calibration Committees: Costly Information Acquisition and Use for Subjective Performance Evaluation
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Motivating Low Performers with Input-Based Relative Performance Feedback: Evidence from a Field Experiment
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Breaking the Habit: A Constraint-Based Intervention for Adaptive Risk Decisions in Auditing
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Prompting Away Fixation: How Generative AI Reduces Overreliance on Measured Performance
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Dark Triad Traits and Accounting: An Operating, Reporting, and Assurance Framework
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Surrogation Fundamentals: Measurement and Cognition
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The Effect of Increased Audit Disclosure on Managers' Real Operating Decisions: Evidence from Disclosing Critical Audit Matters
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Reducing Strategy Surrogation: The Effects of Performance Measurement System Flexibility and Environmental Dynamism
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Drivers of Public Opinion on the Acceptability of Distorting Performance Measures
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Employee-Level Real Activities Management, Employee Performance, and Managerial Target Setting
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The real effect of non-gaap disclosures and financial reporting consistency : an examination of managers’ investment choices
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A Case Study of Big Data Analytics Capability and the Impact of Cognitive Bias in a Global Manufacturing Organisation
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