caa a22 4500 605483833 CHVBK 20210128100433.0 cr unu---uuuuu 210128e20151101xx s 000 0 eng 10.1007/s10551-013-2021-7 doi (NATIONALLICENCE)springer-10.1007/s10551-013-2021-7 The Impact of Budget Goal Difficulty and Promotion Availability on Employee Fraud [Elektronische Daten] [Shana Clor-Proell, Steven Kaplan, Chad Proell] The purpose of this research is to examine the effect of two organizational variables, budget goal difficulty and promotion availability, on employee fraud (e.g., stealing). Limited research shows that difficult, specific goals result in more unethical behavior than general goals (Schweitzer et al., Acad Manag J 47(3):422-432, 2004). We predict that goal difficulty and promotion availability will interact to affect employee fraud. Specifically, we contend that the availability of promotions will have little, if any, effect on employee fraud under easy goals but have a substantial effect on fraud under extremely difficult goals. To test this prediction, we use an experiment in which participants play the role of production employees. All participants are assigned cost goals and are responsible for reporting costs to the organization. Information asymmetry exists such that the organization is unable to assess whether costs have been reported accurately, and any overstatement of costs directly increases the employee's compensation at the expense of the organization. The results of our experiment support the prediction, even though the cost goal is not tied to current period compensation (e.g., a mere goal). Our results have implications for academics and practitioners concerned with factors that affect fraud in organizations. Springer Science+Business Media Dordrecht, 2013 Experiment nationallicence Goal setting nationallicence Employee fraud nationallicence Promotions nationallicence Clor-Proell Shana Neeley School of Business, Texas Christian University (TCU), Fort Worth, TX, USA aut Kaplan Steven School of Accountancy, Arizona State University, Phoenix, AZ, USA aut Proell Chad Neeley School of Business, Texas Christian University (TCU), Fort Worth, TX, USA aut Journal of Business Ethics Springer Netherlands 131/4(2015-11-01), 773-790 0167-4544 131:4<773 2015 131 10551 https://doi.org/10.1007/s10551-013-2021-7 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-013-2021-7 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Clor-Proell Shana Neeley School of Business, Texas Christian University (TCU), Fort Worth, TX, USA aut NATIONALLICENCE 700 1- Kaplan Steven School of Accountancy, Arizona State University, Phoenix, AZ, USA aut NATIONALLICENCE 700 1- Proell Chad Neeley School of Business, Texas Christian University (TCU), Fort Worth, TX, USA aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 131/4(2015-11-01), 773-790 0167-4544 131:4<773 2015 131 10551