Prof. Fochmann publiziert Aufsatz in Journal of Economic Behavior and Organization
Martin Fochmann publiziert zusammen mit Nadja Fochmann (BDI), Martin Kocher (österreichischer Arbeitsminister) und Nadja Müller (PwC) den Beitrag "Dishonesty and Risk-Taking: Compliance Decisions of Individuals and Groups" in der Fachzeitschrift Journal of Economic Behavior and Organization.
News vom 11.02.2021
Short summary: Unethical behavior in organizations is usually associated with the risk of negative consequences for the organization and for the involved managers if being detected. The existing experimental literature in economics has so far focused mainly on the analysis of unethical behavior in environments that involve no fines or similar monetary consequences. In the current paper, we use a tax compliance framework to study (un-)ethical behavior of individuals and small groups. Our results show that groups are clearly less compliant than individuals. The risk of being detected is the most important aspect in the group communication process when deciding on compliance.