Arnold, Markus Christopher

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Number of items: 90.

Journal Article

Arnold, Markus Christopher; Gillenkirch, R. M.; Hannan, R. L. (2019). The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices. Contemporary accounting research, 36(2), pp. 1122-1145. Wiley 10.1111/1911-3846.12450

Arnold, Markus Christopher; Artz, Martin (2019). The use of a single budget or separate budgets for planning and performance evaluation. Accounting, organizations and society, 73, pp. 50-67. Elsevier 10.1016/j.aos.2018.06.001

Artz, Martin; Arnold, Markus Christopher (2018). Starr oder doch flexibel? Zielvorgaben richtig gestalten. Controlling & Management Review, 5, pp. 14-22. Springer

Arnold, Markus Christopher; Bassen, Alexander; Frank, Ralf (2018). Timing effects of corporate social responsibility disclosure: an experimental study with investment professionals. Journal of sustainable finance & investment, 8(1), pp. 45-71. Taylor & Francis 10.1080/20430795.2017.1368229

Arnold, Markus Christopher; Artz, Martin (2015). Target difficulty, target flexibility, and firm performance. Accounting, organizations and society, 40(1), pp. 61-77. Elsevier 10.1016/j.aos.2014.12.002

Arnold, Markus Christopher (2015). The effect of superiors' exogenous constraints on budget negotiations. The Accounting Review, 90(1), pp. 31-57. American Accounting Association 10.2308/accr-50864

Arnold, Markus Christopher; Gillenkirch, Robert Maria (2015). Using negotiated budgets for planning and performance evaluation: An experimental study : an experimental study. Accounting, organizations and society, 43, pp. 1-16. Elsevier 10.1016/j.aos.2015.02.002

Arnold, Markus Christopher; Brüggen, Alexander (2012). Experimental research in accounting. Editorial. Journal of Management Control, 23(2), pp. 93-96. Springer 10.1007/s00187-012-0162-y

Newspaper or Magazine Article

Arnold, Markus Christopher; Posch, Arthur; Selhofer, Lynn Carole (2021). Hoch motiviert, aber unter Druck. Competence, 2021(1-2), p. 8. H+ Die Spitäler der Schweiz

Arnold, Markus Christopher; Posch, Arthur; Selhofer, Lynn Carole (2021). Wenn die Arbeit mehr Anerkennung findet. Competence H+, 7-8, p. 9.

Arnold, Markus Christopher; Lerch, Benjamin Michel; David, Lips; Ramon, Sprecher (March 2018). Wie machen Gemeinden mehr aus ihrem Geld? Schweizer Gemeinde, 55(3), pp. 49-51. Schweizerischer Gemeindeverband

Book Section

Arnold, Markus Christopher (2013). Steuerliche Verrechnungspreise und interne Unternehmensrechnung. In: Oestreicher, Andreas (ed.) Modernisierung des Unternehmenssteuerrechts (pp. 1-16). Herne: HWB Verlag

Conference or Workshop Item

Arnold, Markus Christopher (January 2023). Burn It or Return It? The Effects of Uncertainty and the Possibility to Return Budget on Capital Budgeting (Unpublished). In: MAS Midyear Meeting.

Arnold, Markus Christopher; Posch, Arthur (August 2022). The Effects of the COVID-19 Pandemic on Action Controls (Unpublished). In: AAA Annual Meeting. 1.-3.8.2022.

Arnold, Markus Christopher; Bauch, Kai Alexander; Chan, Eric W. (August 2022). Ignorance is Bliss: Effects of Real Activities Management by Employees and the Role of Managers (Unpublished). In: AAA Annual Meeting. 1.-3.8.2022.

Arnold, Markus Christopher; Bauch, Kai Alexander; Chan, Eric W. (July 2022). Ignorance is Bliss: Effects of Real Activities Management by Employees and the Role of Managers (Unpublished). In: ENEAR Meeting. 7.-8.7.2022.

Arnold, Markus Christopher; Bauch, Kai Alexander; Elsinger, Florian (July 2022). Burn It or Return It? The Effects of Uncertainty and the Possibility to Return Budget on Capital Budgeting (Unpublished). In: ENEAR Meeting. 7.-8.7.2022.

Arnold, Markus Christopher; Bauch, Kai Alexander; Chan, Eric W. (June 2022). Ignorance is Bliss: Effects of Real Activities Management by Employees and the Role of Managers (Unpublished). In: Experimental Research in Management Accounting (EXRIMA). 21.-24.6.2022.

Arnold, Markus Christopher; Bauch, Kai Alexander; Elsinger, Florian (June 2022). Burn It or Return It? The Effects of Uncertainty and the Possibility to Return Budget on Capital Budgeting (Unpublished). In: EAA VARS.

Arnold, Markus Christopher; Posch, Arthur (January 2022). The Effects of the COVID-19 Pandemic on Action Controls (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. 13.-15.1.2022.

Arnold, Markus Christopher; Bauch, Kai Alexander (September 2021). The Effects of Managerial Discretion in Multi-Task Environments: Experimental Evidence (Unpublished). In: Conference on Performance Measurement and Management Control. 15.-17.9.2021.

Arnold, Markus Christopher; Posch, Arthur (September 2021). The Effects of the COVID-19 Pandemic on Action Controls (Unpublished). In: Conference on Performance Measurement and Management Control. 15.-17.9.2021.

Arnold, Markus Christopher; Bauch, Kai Alexander (August 2021). The Effects of Managerial Discretion in Multi-Task Environments: Experimental Evidence (Unpublished). In: AAA Annual Meeting. 2.-5.8.2021.

Arnold, Markus Christopher; Posch, Arthur (December 2020). The Use and Effects of Accountability and Job Autonomy when Results Controls are Infeasible: Substitutes or Complements? (Unpublished). In: Conference on New Directions in Management Accounting. 16.-18.12.2020.

Arnold, Markus Christopher; Posch, Arthur (March 2020). The Use and Effects of Accountability and Job Autonomy when Results Controls are Infeasible: Substitutes or Complements? (Unpublished). In: Annual Conference for Management Accounting Research (ACMAR). WHU Vallendar. 5.-6.03.2020.

Arnold, Markus Christopher; Elsinger, Florian; Rankin, Frederick W. (June 2018). The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence (Unpublished). In: GMARS Meeting.

Arnold, Markus Christopher; Hörner, Christoph; Martin, Patrick R.; Moser, Donald V. (January 2018). Investment Professionals’ Use of Corporate Social Responsibility Disclosures (Unpublished). In: AAA Management Accounting Section (MAS) Mid-Year Meeting.

Arnold, Markus Christopher; Hörner, Christoph; Martin, Patrick R.; Moser, Donald V. (22 September 2017). Investment Professionals’ Use of Corporate Social Responsibility Disclosures (Unpublished). In: Hoosier Accounting Research Conference. Indiana University. 22.09.2017.

Arnold, Markus Christopher; Hannan, R.Lynn; Tafkov, Ivo D. (August 2017). Mutual Monitoring and Team Member Communication in Teams (Unpublished). In: AAA Annual Meeting.

Arnold, Markus Christopher; Hörner, Christoph; Martin, Patrick R.; Moser, Donald V. (June 2017). Investment Professionals’ Use of Corporate Social Responsibility Disclosures (Unpublished). In: ENEAR (European Network for Experimental Accounting Research) Conference. KU Leuven, Belgium. 02.-03.06.2017.

Arnold, Markus Christopher; Elsinger, Florian; Rankin, Frederick W. (June 2017). The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations : Experimental Evidence (Unpublished). In: ENEAR Conference.

Arnold, Markus Christopher; Hannan, R.Lynn; Tafkov, Ivo D. (March 2017). Mutual Monitoring and Team Member Communication in Teams (Unpublished). In: 14th Annual Conference for Management Accounting Research. Vallendar, Rheinland-Pfalz. 09.03.-10.03.2017.

Arnold, Markus Christopher; Elsinger, Florian; Rankin, Frederick W. (March 2017). The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations : Experimental Evidence (Unpublished). In: Annual Conference for Management Accounting Research. Vallendar, DE. 09.03.-10.03.2017.

Arnold, Markus Christopher; Hannan, R.Lynn; Tafkov, Ivo D. (January 2017). Mutual Monitoring and Team Member Communication in Teams (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. San Juan, Puerto Rico. 05.01.-07.01.2017.

Arnold, Markus Christopher; Hörner, Christoph; Martin, Patrick R.; Moser, Donald V. (January 2017). Investment Professionals’ Use of Corporate Social Responsibility Disclosures (Unpublished). In: AAA Financial Accounting and Reporting Section Mid-Year Meeting. Charlotte, NC. 27.-28.01.2017.

Arnold, Markus Christopher; Artz, Martin (January 2017). The Use of a Single Budget or Separate Budgets for Planning and Performance Evaluation (Unpublished). In: AAA Management Accounting Section (MAS) Mid-Year Meeting.

Arnold, Markus Christopher; Elsinger, Florian; Rankin, Frederick W. (January 2017). The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations : Experimental Evidence (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. San Juan, PR.

Arnold, Markus Christopher; Hannan, Lynn R.; Tafkov, Ivo (2017). Mutual Monitoring and Team Member Communication in Teams (Unpublished). In: AAA Annual Meeting.

Arnold, Markus Christopher; Artz, Martin (December 2016). The Use of a Single Budget or Separate Budgets for Planning and Performance Evaluation (Unpublished). In: New Directions in Management Accounting Conference. Brussels, Belgium. 14.-16.12.2016.

Arnold, Markus Christopher; Artz, Martin; Grasser, Robert Andreas (2016). Incentive recalibration through intra-year target revisions : evidence from sales manager's targets (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. Dallas, Texas. 07.01-09.01.2016.

Arnold, Markus Christopher; Artz, Martin (2016). The use of a single budget or separate budgets for planning and Performance evaluation (Unpublished). In: Annual Conference for Management Accounting Research. WHU Vallendar. 10.03.-11.03.2016.

Arnold, Markus Christopher; Artz, Martin (2016). The use of a single budget or separate budgets for planning and performance evaluation (Unpublished). In: Global Management Accounting Research Symposium. East Lansing, MI. 23.06.-24.06.2016.

Arnold, Markus Christopher; Tafkov, I. D. (2015). Managerial discretion and task interdependence in teams (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. Newport Beach, California. 08.01.-10.01.2015.

Arnold, Markus Christopher; Artz, Martin; Grasser, Robert Andreas (2015). Incentive recalibration through intra-year target revisions : evidence from sales managers' target (Unpublished). In: Annual Conference for Management Accounting Research. WHU Vallendar. 05.03-06.03.2015.

Arnold, Markus Christopher; Tafkov, I. D. (2015). Managerial discretion and task interdependence in teams (Unpublished). In: Annual Conference for Management Accounting Research. WHU Vallendar. 05.03.-06.03.2015.

Arnold, Markus Christopher; Tafkov, I. D. (2015). Managerial discretion and task interdependence in teams (Unpublished). In: Canadian Academic Accounting Association Annual Meeting. Toronto. 28.05.-31.05.2015.

Arnold, Markus Christopher; Artz, Martin; Grasser, Robert Andreas (2015). Incentive recalibration through intra-year targer revisions : evidence from sales managers' targets (Unpublished). In: Global Management Accounting Research Symposium. Kopenhagen. 17.06.-19.06.2015.

Arnold, Markus Christopher; Artz, Martin; Grasser, Robert Andreas (2015). Incentive recalibration through intra-year target revisions : evidence from sales managers' targets (Unpublished). In: American Accounting Association Annual Conference. Chicago, Illinois. 07.08.-12.08.2015.

Arnold, Markus Christopher; Tafkov, I. D. (2015). Managerial discretion and Task interdependence in teams (Unpublished). In: American Accounting Association Annual Conference. Chicago, Illinois. 07.08.-12.08.2015.

Arnold, Markus Christopher; Tafkov, I. D. (2015). Managerial discretion and task interdependence in teams (Unpublished). In: Global Management Accounting Research Symposium. Kopenhagen. 17.06.-19.06.2015.

Arnold, Markus Christopher; Tafkov, Ivo (2015). Managerial Discretion and Task Interdependence in Teams (Unpublished). In: AAA Annual Meeting.

Arnold, Markus Christopher; Grasser, Robert Andreas (August 2014). Effects of competitive pressure on principal-Agent relationship : an experimental investigation (Unpublished). In: American Accounting Association Annual Conference. Atlanta, Georgia. 02.08.-06.08.2014.

Arnold, Markus Christopher; Grasser, Robert Andreas (March 2014). Effects of competitive pressure on principal-Agent relationship : an experimental investigation (Unpublished). In: Annual Conference for Management Accounting Research. WHU Vallendar. 12.03.-13.03.2014.

Arnold, Markus Christopher; Grasser, Robert Andreas (2014). Effects of competitive pressure on principal-agent relationship : an experimental investigation (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. Orlando, Florida. 09.01.-11.01.2014.

Arnold, Markus Christopher; Hannan, R.L.; Tafkov, I.D. (2014). Non-verifiable communication in homogeneous and heterogeneous teams (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. Orlando, FL. 09.01-11.01.2014.

Arnold, Markus Christopher; Gillenkirch, R. M.; Hannan, R. L. (2014). The effect of environmental risk on the efficiency of negotiated transfer prices (Unpublished). In: American Accounting Association Annual Conference. Atlanta, Georgia. 02.08.-06.08.2014.

Arnold, Markus Christopher; Hannan, R. L.; Tafkov, I. D. (2014). Non-verifiable communication in homogeneous and heterogeneous teams (Unpublished). In: American Accounting Association Annual Conference. Atlanta, Georgia. 02.08.-06.08.2014.

Arnold, Markus Christopher; Hannan, Lynn R.; Tafkov, Ivo (2014). Non-Verifiable Communication in Homogeneous and Heterogeneous Teams (Unpublished). In: AAA Annual Meeting.

Arnold, Markus Christopher; Gillenkirch, Robert M. (May 2013). Uncertainty and Information Asymmetry in Budget Negotiations (Unpublished). In: Accounting Research Workshop Basel. Basel.

Arnold, Markus Christopher; Gillenkirch, Robert M.; Hannan, R. Lynn (March 2013). The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices (Unpublished). In: Annual Conference for Management Accounting Research. Vallendar, Deutschland. 07.03. - 08.03.2013.

Arnold, Markus Christopher; Gillenkirch, Robert M. (March 2013). Uncertainty and Information Asymmetry in Budget Negotiations (Unpublished). In: Annual Conference for Management Accounting Research. WHU – Otto Beisheim School of Management. 07.03.-08.03.2013.

Arnold, Markus Christopher; Gillenkirch, Robert M. (February 2013). Uncertainty and Information Asymmetry in Budget Negotiations (Unpublished). In: IAAER Meeting.

Arnold, Markus Christopher; Hannan, R. L.; Gillenkirch, R. M. (10 January 2013). The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. NEW ORLEANS, LOUISIANA. 10.-12.01.2013.

Arnold, Markus Christopher; Gillenkirch, Robert M. (January 2013). Uncertainty and Information Asymmetry in Budget Negotiations. In: AAA Management Accounting Section (MAS) Mid-Year Meeting.

Arnold, Markus Christopher; Gillenkirch, Robert M.; Hannan, R. Lynn (20 August 2012). The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices. In: AAA 2013 Management Accounting Section (MAS) Meeting Paper. 10.2139/ssrn.2132578

Arnold, Markus Christopher; Artz, Martin (August 2012). Target difficulty, intra-year target revisions and firm performance: evidence from business units' targets. In: Performance: Targets, Measurement, and Evaluation. American Accounting Association

Arnold, Markus Christopher; Artz, Martin (August 2012). Target Difficulty, Target Revisions, and Firm Performance: Evidence from Business Units’ Targets (Unpublished). In: AAA Annual Meeting. Washington, DC. 4.-8.8.2012.

Arnold, Markus Christopher; Artz, Martin (May 2012). Target Difficulty, Target Revisions, and Firm Performance: Evidence from Business Units’ Targets (Unpublished). In: GMARS Meeting.

Arnold, Markus Christopher; Artz, Martin (March 2012). Target Difficulty, Target Revisions, and Firm Performance: Evidence from Business Units’ Targets (Unpublished). In: Annual Conference for Management Accounting Research.

Arnold, Markus Christopher (14 August 2011). Costly Budget Negotiations and Financial Distress : an Experimental Investigation. In: AAA Annual Meeting. 10.2139/ssrn.1909536

Arnold, Markus Christopher; Schreiber, Dominik (August 2011). Strategic Reputation Building and Norm Enforcement : an Experimental Study in a Capital Budgeting Setting. In: AAA Management Accounting Section Mid-Year Meeting. AAA 2012 Management Accounting Section (MAS) Meeting Paper (pp. 1-35). American Accounting Association 10.2139/ssrn.1910108

Arnold, Markus Christopher (May 2011). Costly Budget Negotiations and Financial Distress : an Experimental Investigation (Unpublished). In: EAA Annual Meeting.

Arnold, Markus Christopher; Gillenkirch, Robert M. (May 2010). Using Negotiated Budgets for Planning and Performance Evaluation : an Experimental Study (Unpublished). In: EAA Annual Meeting.

Arnold, Markus Christopher; Gillenkirch, Robert M. (January 2010). Using negotiated budgets for planning and Performance Evaluation : an experimental study (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting.

Arnold, Markus Christopher; Gillenkirch, Robert M. (August 2009). Using negotiated budgets for planning and Performance Evaluation : an experimental study (Unpublished). In: AAA Annual Meeting.

Arnold, Markus Christopher; Schreiber, Dominik (January 2009). Audits, Reputation, and Repeated Interaction in a Capital Budgeting Setting (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting.

Arnold, Markus Christopher; Schreiber, Dominik (August 2008). Audits, reputation, and repeated interaction in a capital budgeting Setting (Unpublished). In: AAA Annual Meeting. Anaheim, CA. 03.-06.08 2008.

Arnold, Markus Christopher; Schreiber, Dominik (May 2008). Audits, Reputation, and Repeated Interaction in a Capital Budgeting Setting (Unpublished). In: EAA Annual Meeting.

Working Paper

Arnold, Markus Christopher; Shi, Bei; Tafkov, Ivo; Voermans, Elien (2023). The Effects of Relative Performance Information and Training Type on Employees’ Skill Development: An Experimental Investigation (Unpublished)

Arnold, Markus Christopher; Artz, Martin; Tafkov, Ivo (2023). The Effects of Organizational Culture and Real Earnings Management on Managers’ Discretionary Goal Adjustments (Unpublished)

Arnold, Markus Christopher; Posch, Arthur (2022). The Effects of the COVID-19 Pandemic on Action Controls (Unpublished)

Arnold, Markus Christopher; Bauch, Kai Alexander; Elsinger, Florian (2022). Burn It or Return It? The Effects of Uncertainty and the Possibility to Return Budget on Capital Budgeting (Unpublished)

Arnold, Markus Christopher; Bauch, Kai Alexander; Chan, Eric W. (2022). Ignorance is Bliss: Effects of Real Activities Management by Employees and the Role of Managers (Unpublished)

Arnold, Markus Christopher; Posch, Arthur (2022). When Action Controls Take Over: The Interrelationship between Action Accountability and Job Autonomy (Unpublished)

Arnold, Markus Christopher; Bauch, Kai (2022). The Effects of Managerial Discretion in Settings with Multiple Effort Dimensions: Experimental Evidence (Unpublished)

Arnold, Markus Christopher; Leiby, Justin; Williamson, Michael G. (2022). The Motivational Effects of Delaying the Payment of Incentive Compensation (Unpublished)

Arnold, Markus Christopher; Posch, Arthur (2021). The Effects of the COVID-19 Pandemic on Action Controls (Unpublished)

Arnold, Markus Christopher; Elsinger, Florian; Rankin, Frederick W. (September 2017). The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations : Experimental Evidence (Submitted) The Accounting Review

Arnold, Markus Christopher; Artz, Martin (August 2016). The Use of a Single Budget or Separate Budgets for Planning and Performance Evaluation (Submitted) The Accounting Review

Thesis

Grasser, Robert Andreas (2014). Essays on behavioral aspects of the design and disclosure of compensation contracts. (Dissertation, Universität Bern, Wirtschafts- und Sozialwissenschaftliche Fakultät)

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