Anticipating Human Behavior: How Social Norms and Social Ties Influence Compliance with Financial Reporting Standards Pubblico

Abstract

This study examines how the source and nature of reporting standards jointly influence compliance with those standards. More specifically, I examine how decision makers' identification with the source of the standards moderates compliance with different types of standards. Type refers to whether the accounting standard is descriptive or injunctive. Source refers to the entity promulgating the accounting standards. I conducted an experiment in which participants faced a direct trade-off between reporting aggressively to maximize their personal wealth and reporting conservatively to comply with the standard. Consistent with expectations, I find that identification with the source causes higher compliance for an injunctive standard but that identification does not moderate the impact of a descriptive standard. Descriptive standards are influential regardless of identification with the source. Thus, when identification with the source is low, descriptive guidance leads to greater compliance than does injunctive guidance. These results further our understanding of the role social forces play in the standard setting environment, allowing regulators to better identify standards that will have a high probability of achieving conformity.

Table of Contents

CONTENTS

DISSERTATION

I. Introduction 1

II. Background 7

III. Theory and Development of Hypothesis 11

IV. Method 19

V. Results 25

VI. Conclusion 30

VII. References 33

FIGURES

Figure 1: The Effect of Identification and Guidance Type on Compliance 39

TABLES

Table 1: Descriptive Statistics and Tests of Hypothesis 1 40

APPENDICES

Appendix A: Expected Payoff Table 41

Appendix B: Guidance Type Manipulation 42

Appendix C: Identification Level Manipulation 43

Appendix D: Experiment Instrument44

About this Dissertation

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School	Laney Graduate School
Department	Business
Degree	PhD
Submission	Dissertation
Language	English
Research Field	Psychology, Behavioral Psychology, Social Business Administration, Accounting
Parola chiave	Descriptive Norm Social Norms Compliance Social Identification Financial Reporting Injunctive Norm
Committee Chair / Thesis Advisor	Kadous, Kathryn, Emory University
Committee Members	Towry, Kristy, Emory University Hamilton, Ryan, Emory University Waymire, Gregory, Emory University

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