Finding partners in crime? How transparency about managers' behavior affects employee collusion

• Main Authors: Maas, Victor S., Yin, Huaxiang
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2021
• Subjects: Business::Accounting; Reciprocity; Collusion; Fraud; Internal Transparency; Experiment
• Online Access: https://hdl.handle.net/10356/152149
• Institution: Nanyang Technological University

In this paper, we investigate how increasing transparency about managers’ treatment of their employees affects the tendency of employees to initiate collusion. Building on behavioral economics theory, we argue that employees who are treated less kindly by their managers are more willing to initiate...