Geoffrey B. Sprinkle

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We experimentally investigate communication in sender-receiver games with imperfect incentive alignment. We consider both a priori meaningless messages and messages with pre-established meanings. Under four canonical incentive conditions, we get communication outcomes. However, it is by no means a fait accompli. We observe significant deterioration and(More)
The purpose of this paper is to review theories and evidence regarding the effects of (performance-contingent) monetary incentives on individual effort and task performance. We provide a framework for understanding these effects in numerous contexts of interest to accounting researchers and focus particularly on how salient features of accounting settings(More)
ACKNOWLEDGEMENTS: The authors thank the referees and editor for their help. We also appreciate participants’ comments and suggestions at Aarhus University, National University of Ireland-Maynoth, Tilburg University, University of Wisconsin-Madison, Economic Science Association International Meeting (Manneheim University), Economic Science Association Annual(More)
In this paper, we experimentally investigate the effects of budget-based contracts and budget levels (performance targets) on group performance. We compare a group piece-rate contract with two different specifications of a group budget-based contract: (1) a group budget-fixed contract that provides no remuneration for performance below the budget and a(More)
We conduct a laboratory experiment to examine how task difficulty, coupled with three different types of performance feedback, affects the compensation plans that individuals select. We examine fixed pay and performance-based pay that provides additional compensation for aboveaverage performance. We find that participants are more likely to choose(More)
This paper reports the results of an experiment that examines how incentive-based compensation contracts compare to flat-wage compensation contracts in motivating individual learning and performance. I use a multiperiod cognitive task where the accounting system generates information (feedback) that has both a contracting role and a belief-revision role.(More)
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