Disclosing conflicts of interest – Do experience and reputation matter?

@article{Koch2006DisclosingCO,
  title={Disclosing conflicts of interest – Do experience and reputation matter?},
  author={C. Koch and C. Schmidt},
  journal={Accounting Organizations and Society},
  year={2006},
  volume={35},
  pages={95-107}
}
  • C. Koch, C. Schmidt
  • Published 2006
  • Psychology, Economics
  • Accounting Organizations and Society
In a controlled laboratory experiment, we investigate the effects of disclosing conflicts of interest on the reporting behaviour of information providers. First, we replicate the findings of Cain, Loewenstein, and Moore (Cain, D.M., Loewenstein, G., & Moore, D.A. (2005). The dirt on coming clean: Perverse effects of disclosing conflicts of interest. Journal of Legal Studies 34, 1-25) that such disclosure can trigger more biased reporting, since it removes moral concerns. Second, we show that… Expand
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