Articlebronze2023

The Effect of Supervisors on Employee Misconduct

Zachary T Kowaleski · Andrew Sutherland · Felix W. Vetter

12 citations0/0 files storedThe Accounting Review

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Ethics in Business and Education Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

ABSTRACT We study the influence of supervisors on employee misconduct at branches of U.S. financial institutions. Individual supervisor fixed effects explain twice as much variation in branch misconduct as firm fixed effects. Supervisor influence is concentrated in firms that theory suggests are most likely to delegate authority—firms with complex operations, distant branches, and trustworthy supervisors. Supervisors affect misconduct through their personnel decisions, attention to employees with past misbehavior, and ethics and industry rules training. After major internal control improvements, supervisor influence declines. Our results illustrate how supervisors influence misconduct above and beyond firm-level factors. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: D21; D82; G20, L22; L23; M12; M40.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 12 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1983Separation of Ownership and Control 1968Crime and Punishment: An Economic Approach 2003Managing with Style: The Effect of Managers on Firm Policies 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 1997Formal and Real Authority in Organizations 1999High Wage Workers and High Wage Firms 2005Trusting the Stock Market

Cited by

2024Enterprise Resource Planning (ERP) System Implementations and Corporate Misconduct

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.