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Arnold, Markus C.; Artz, Martin; Tafkov, Ivo D. (2024). The Effect of Target Transparency on Managers’ Target Setting Decisions. Accounting, organizations and society, 112 Elsevier 10.1016/j.aos.2024.101545
Arnold, Markus Christopher; Yang, Yanjia (January 2024). Asymmetric Ratcheting and Target Difficulty: Experimental Evidence (Submitted). In: MAS Midyear Meeting. Florida, USA.
Arnold, Markus Christopher; Artz, Martin; Tafkov, Ivo D. (2024). The Effects of Organizational Culture and Real Earnings Management on Managers’ Intra- and End-of Period Goal Adjustments (Submitted)
Sautner, Judith; Grabner, Isabella; Posch, Arthur; Duftner, Christina (2023). How to plug the leaky pipeline in clinical rheumatology across Europe-lessons to be learned from experiences in business. Rheumatology, 62(11), pp. 3538-3546. Oxford University Press 10.1093/rheumatology/kead090
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 The Effects of Uncertainty and the Possibility to Return Budget on Capital Budgeting (Unpublished).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; Artz, Martin; Grasser, Robert A. (2023). When Do Firms Adjust Bonus Targets Intrayear? Evidence from Sales Executives’ Targets. Contemporary accounting research, 40(1), pp. 324-355. Wiley 10.1111/1911-3846.12834
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of Relative Performance Information and Training Type on Employees’ Skill Development: An Experimental Investigation (Unpublished)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 The Effects of Organizational Culture and Real Earnings Management on Managers’ Discretionary Goal Adjustments (Unpublished)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; Yang, Yanjia (2023). Combining Target and Bonus Discretion: An Experimental Investigation (Submitted)
Arnold, Markus Christopher; Shi, Bei; Tafkov, Ivo D.; Voermans, Elien (2023). The Effects of Relative Performance Information and Training Type on Employees’ Skill Development: An Experimental Investigation (Submitted). In: EIASM Conference on Performance Measurement and Management Control. Barcelona, Spanien.
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 The Effects of the COVID-19 Pandemic on Action Controls (Unpublished).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 C.; Grasser, Robert A. (2022). Do Job Candidates' Effort Promises Matter When the Labor Market is Competitive? Experimental Evidence. Journal of management accounting research, 34(2), pp. 1-21. American Accounting Association 10.2308/JMAR-19-067
Arnold, Markus Christopher; Posch, Arthur (2022). The Effects of the COVID-19 Pandemic on Action Controls (Unpublished)
Arnold, Markus C. (2022). Risikowahrnehmung der Gemeinden verändert sich. Schweizer Gemeinde, 4, pp. 44-45.
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 C.; Artz, Martin; Tafkov, Ivo D. (2022). The Effect of Past Performance and Task Type on Managers’ Target Setting Decisions: An Experimental Investigation. The Accounting Review, 97(7), pp. 1-22. American Accounting Association 10.2308/TAR-2021-0103
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.
Braumann, Evelyn; Klein, Aleksandra; Posch, Arthur (7 June 2021). COVID-19 als Impuls für ein effektiveres Risikomanagement. CFO aktuell - Zeitschrift für Finance & Controlling(3), pp. 122-126. Linde
Arnold, Markus C.; Artz, Martin; Tafkov, Ivo (January 2021). The Effect of Past Performance and Task Type on Managers’ Target Setting Decisions: An Experimental Investigation (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. 5.-9.01.2021.
Arnold, Markus C.; Bauch, Kai A. (January 2021). The Effects of Managerial Discretion in Multi-Task Environments: Experimental Evidence (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. 5.-9.01.2021.
Arnold, Markus C.; Artz, M.; Grasser, R. (2021). The (Non-)Use of New Information for Incentive Recalibration: Evidence from Sales Managers’ Intra-year Target Revisions (Submitted). The Accounting Review American Accounting Association
Bauch, Kai A.; Kotzian, Peter; Weissenberger, Barbara E. (2021). Likeability in subjective performance evaluations: does it bias managers’ weighting of performance measures? Journal of business economics, 91(1), pp. 35-59. Springer 10.1007/s11573-020-00976-0
Arnold, Markus; Elsinger, Florian; Rankin, Frederick W. (2021). The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence. Management Science, 67(12), pp. 7912-7931. INFORMS 10.1287/mnsc.2020.3843
Arnold, Markus (2021). Challenges of Subjectivity in Team Performance Evaluation. Pacific accounting review, 33(1), pp. 20-35. Emerald 10.1108/PAR-09-2020-0146
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; Posch, Arthur (2021). The Effects of the COVID-19 Pandemic on Action Controls (Unpublished)
Arnold, Markus C.; Bauch, Kai A. (December 2020). The Effects of Managerial Discretion in Multi-Task Environments: Experimental Evidence (Unpublished). In: New Directions in Management Accounting Conference. 16.-18.12.2020.
Arnold, Markus C.; Posch, Arthur (December 2020). The Use and Effects of Accountability and Delegation in Healthcare: Substitutes or Complements (Unpublished). In: New Directions in Management Accounting Conference. 16.-18.12.2020.
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 C.; Bauch, Kai A. (September 2020). The Effects of Managerial Discretion in Multi-Task Environments: Experimental Evidence (Unpublished). In: AAA ABO Section Mid-Year Meeting.
Bauch, Kai A.; Weissenberger, Barbara E. (July 2020). The Effects of Accountability on Favoritism in Subjective Performance Evaluations: An Eye-Tracking Study (Unpublished). In: ACMAR Annual Conference for Management Accounting Research. Vallendar. 5.-6.03.2020.
Arnold, Markus C.; Bauch, Kai A. (2 June 2020). The Effects of Managerial Discretion in Multi-Task Environments: Experimental Evidence (Unpublished) 10.2139/ssrn.3612084
Braumann, Evelyn C.; Grabner, Isabella; Posch, Arthur (2020). Tone from the top in risk management: A complementarity perspective on how control systems influence risk awareness. Accounting, organizations and society, 84, p. 101128. Elsevier 10.1016/j.aos.2020.101128
Posch, Arthur (2020). Integrating risk into control system design: The complementarity between risk-focused results controls and risk-focused information sharing. Accounting, organizations and society, 86, p. 101126. Elsevier 10.1016/j.aos.2020.101126
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 C.; Hörner, Christoph; Martin, Patrick R.; Moser, Donald V. (February 2020). German and US Investment Professionals’ Use of Corporate Social Responsibility Disclosures in Their Personal Investment Decisions and Recommendations to Clients (Unpublished)
Arnold, Markus C.; Artz, Martin; Tafkov, Ivo (January 2020). The Effect of Target Transparency on Managers’ Target Setting Decisions (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. 10.-11.01.2020.
Arnold, Markus C.; Hannan, R. Lynn; Tafkov, Ivo D. (2020). Mutual Monitoring and Team Member Communication in Teams. The Accounting Review, 95(5), pp. 1-21. American Accounting Association 10.2308/accr-52659
Arnold, Markus C.; Artz, Martin; Tafkov, Ivo D. (2020). The Effect of Past Performance and Task Type on Managers’ Target Setting Decisions: An Experimental Investigation Elsevier 10.2139/ssrn.3515123
Arnold, Markus Ch.; Posch, Arthur (2020). The Use and Effects of Accountability and Job Autonomy in Healthcare: Substitutes or Complements? (Unpublished)
Bauch, Kai A.; Weissenberger, Barbara E. (2020). The Effects of Accountability on Favoritism in Subjective Performance Evaluations: An Eye-Tracking Study Elsevier 10.2139/ssrn.3646301
Weissenberger, Barbara E.; Bauch, Kai A. (2019). Controlling in der Echtzeit-Economy: Auswirkungen der digitalen Transformation auf die Unternehmenssteuerung. In: Obermaier, Robert (ed.) Handbuch Industrie 4.0 und Digitale Transformation (pp. 703-721). Wiesbaden: Springer Gabler 10.1007/978-3-658-24576-4_30
Posch, Arthur; Garaus, Christian (2019). Boon or Curse? A Contingent Perspective on the Effects of Strategic Planning on Organizational Ambidexterity. Long range planning, 53(6), p. 101878. Elsevier 10.1016/j.lrp.2019.03.004
Bauch, Kai A. (2019). Dysfunktionale Effekte der Checklistenverwendung zur Aufdeckung doloser Handlungen in der Abschlussprüfung. Betriebswirtschaftliche Forschung und Praxis, 71(1), pp. 3-20. NWB-Verlag
Braumann, Evelyn; Grabner, Isabella; Posch, Arthur (January 2019). Walking the Talk in Risk Management: A Complementarity Perspective on How Tone from the Top Influences Risk Awareness (Submitted). In: 2nd Swiss Winter Accounting Conference. Adelboden, Schweiz. 29.-31. 01. 2019.
Braumann, Evelyn; Grabner, Isabella; Posch, Arthur (January 2019). Walking the Talk in Risk Management: A Complementarity Perspective on How Tone from the Top Influences Risk Awareness (Submitted). In: Management Accounting Section Midyear Meeting. Fort Lauderdale, United States. 4.-5. Jan. 2019.
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
Arnold, Markus C.; Tafkov, Ivo D. (2019). Managerial Discretion and Task Interdependence in Teams. Contemporary accounting research, 36(4), pp. 2467-2493. Wiley 10.1111/1911-3846.12504
Braumann, Evelyn; Grabner, Isabella; Posch, Arthur (December 2018). Walking the Talk in Risk Management: A Complementarity Perspective on How Tone from the Top Influences Risk Awareness (Submitted). In: 11th Conference on New Directions in Management Accounting. Brussels, Belgium. 12.-14. Dez. 2018.
Arnold, Markus C.; Hannan, R. Lynn; Tafkov, Ivo D. (2018). Team Member Subjective Communication in Homogeneous and Heterogeneous Teams. The Accounting Review, 93(5), pp. 1-22. American Accounting Association 10.2308/accr-52002
Braumann, E.; Grabner, I.; Posch, Arthur (14 August 2018). Walking the Talk in Risk Management: A Complementarity Perspective on How Tone from the Top Influences Risk Awareness (Submitted) Accounting, Organizations and Society 10.2139/ssrn.3230828
Artz, Martin; Arnold, Markus Christopher (2018). Starr oder doch flexibel? Zielvorgaben richtig gestalten. Controlling & Management Review, 5, pp. 14-22. Springer
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 C.; Grasser, Robert (2018). What is a fair amount of executive compensation? Outrage potential of two key stakeholder groups. Journal of business finance & accounting, 45(5-6), pp. 651-685. Wiley 10.1111/jbfa.12309
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
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; 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
Grabner, Isabella; Posch, Arthur; Wabnegg, Markus (2018). Materializing Innovation Capability: A Management Control Perspective. Journal of management accounting research, 30(2), pp. 163-185. American Accounting Association 10.2308/jmar-52062
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; Elsinger, Florian; Rankin, Frederick W. (September 2017). The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations : Experimental Evidence (Submitted) The Accounting Review
Posch, Arthur (September 2017). A Management-Control Perspective on Risk Management: The Complementarity between Risk-Focused Results Controls and Risk-Focused Information Sharing (Unpublished) Wien: Vienna University of Economics and Business
Grabner, Isabella; Posch, Arthur; Wabnegg, Markus (September 2017). Materializing Innovation Capability: A Management Control Perspective (Unpublished). In: 9th Conference on Performance Measurement and Management Control. Nice, France. 13.-15. 09. 2017.
Weissenberger, Barbara E.; Bauch, Kai A. (2017). Chancen und Risiken der digitalen Transformation für die Rechnungslegung. In: Wagner, Udo; Schaffhauser-Linzatti, Michaela-Maria (eds.) Langfristige Perspektiven und Nachhaltigkeit in der Rechnungslegung (pp. 203-219). Wiesbaden: Springer Gabler 10.1007/978-3-658-14877-5_12
Arnold, Markus Christopher; Hannan, R.Lynn; Tafkov, Ivo D. (August 2017). Mutual Monitoring and Team Member Communication in Teams (Unpublished). In: AAA Annual Meeting.
Klein, Aleksandra; Posch, Arthur (August 2017). A Little Change Goes a Long Way: An Institutional Perspective on Change Processes in a Family Firm. Academy of Management Proceedings, 2017(1), p. 15716. Academy of Management 10.5465/AMBPP.2017.15716abstract
Grabner, Isabella; Posch, Arthur; Wabnegg, Markus (August 2017). Materializing Innovation Capability: A Management Control Perspective. Academy of Management Proceedings, 2017(1), p. 12317. Academy of Management 10.5465/AMBPP.2017.12317abstract
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.
Grabner, Isabella; Posch, Arthur; Wabnegg, Markus (May 2017). Materializing Innovation Capability: A Management Control Perspective. In: 40th Annual Meeting European Accounting Association. Valencia, Spain. 10.-12. 05. 2017.
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.
Posch, Arthur (January 2017). A Contingent Perspective on Management Accounting Systems in Family Firms (Unpublished) Wien: Vienna University of Economics and Business 10.2139/ssrn.2902526
Grabner, Isabella; Posch, Arthur; Wabnegg, Markus (January 2017). Materializing Radical Innovation Capability: A Management Control Perspective. In: Management Accounting Section Midyear Meeting. San Juan, Puerto Rico. 5.-7. 01. 2017.
Posch, Arthur; Speckbacher, Gerhard (2017). The Role of Middle Management in the Implementation of Sustainability Strategies (Unpublished) Wien: Vienna University of Economics and Business 10.2139/ssrn.2902552
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.
Grabner, Isabella; Posch, Arthur; Wabnegg, Markus (November 2016). Materializing Radical Innovation Capability: A Management Control Perspective (Unpublished). In: The Nordic Accounting Conference. Copenhagen, Denmark. 17.-18. 11. 2016.
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
Posch, Arthur; Garaus, Christian (August 2016). The Joint Influence of Strategic Planning and Ambidextrous Culture on Organizational Ambidexterity. Academy of Management Proceedings, 2016(1), p. 16612. Academy of Management 10.5465/ambpp.2016.16612abstract
Posch, Arthur; Speckbacher, Gerhard (August 2016). The Role of Middle Management in the Implementation of Sustainability Strategies (Unpublished). In: Academy of Management (AOM) Meeting. Anaheim, United States. 5.-9. 08. 2016.
Posch, Arthur; Speckbacher, Gerhard (July 2016). The Role of Middle Management in the Implementation of Sustainability Strategies (Unpublished). In: EGOS Colloquium. Naples, Italy. 7.-9. 07. 2016.
Posch, Arthur (May 2016). Integrating Risk into Control System Design (Unpublished). In: Annual Congress of the European Accounting Association. Maastricht, Netherlands. 11.-05. Mai 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.
Klein, Aleksandra; Posch, Arthur (July 2015). A Little Change Goes a Long Way: Management Accounting Change Framework Revised (Unpublished). In: EGOS Colloquium. Athens, Greece. 1.-4. 07. 2015.
Posch, Arthur (June 2015). Integrating Risk into Control Systems in the Context of Crisis Situations (Unpublished). In: Global Management Accounting Research Symposium. Copenhagen, Denmark. 18.-19. 06. 2015.
Posch, Arthur (8 April 2015). Integrating Risk into Control Systems in the Context of Crisis Situations (Unpublished). In: Invited Presentation at Research Seminar organized by the Department of Accounting and Information Management at Maastricht University. Maastricht, Netherlands. 8. 04. 2015.
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; 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.
Grasser, Robert Andreas (2014). Essays on behavioral aspects of the design and disclosure of compensation contracts. (Dissertation, Universität Bern, Wirtschafts- und Sozialwissenschaftliche Fakultät)
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 C.; Hannan, Rebecca Lynn; Tafkov, Ivo (19 August 2013). Non-Verifiable Communication in Homogeneous and Heterogeneous Teams. In: AAA 2014 Annual Meeting. 10.2139/ssrn.2312800
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 (2013). Steuerliche Verrechnungspreise und interne Unternehmensrechnung. In: Oestreicher, Andreas (ed.) Modernisierung des Unternehmenssteuerrechts (pp. 1-16). Herne: HWB Verlag
Posch, Arthur; Wiedenegger, Armin (2013). Innovativeness in Family Firms: Drivers of Innovation and their Mediating Role. Zeitschrift für Betriebswirtschaft Special Issue, 83(4), pp. 91-129. Springer 10.1007/978-3-658-04092-5_5
Arnold, Markus C.; Schreiber, Dominik (2013). Audits, Reputation, and Repeated Interaction in a Capital Budgeting Setting. European Accounting Review, 22(1), pp. 185-214. Routledge 10.1080/09638180.2011.631734
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.
Posch, Arthur; Speckbacher, Gerhard (2012). Führung in Familienunternehmen: Besonderheiten der Entscheidungsfindung und Verhaltenssteuerung und deren Auswirkung auf den Unternehmenserfolg. Zeitschrift für Betriebswirtschaft ZfB, 82(Suppl. 3), pp. 5-23. Springer 10.1007/s11573-012-0566-z
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; Brüggen, Alexander (2012). Experimental research in accounting. Editorial. Journal of Management Control, 23(2), pp. 93-96. Springer 10.1007/s00187-012-0162-y
Posch, Arthur (2012). Management Control in Family Firms : the Influence of Family Involvement on Decision-Facilitating and Decision-Influencing Roles of Management Control Systems. Wien: Wirtschaftsuniversität Wien
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.
Böckem, Sabine; Schiller, Ulf (2011). Supplier credits, limited liquidity, and timely demand information. OR-Spektrum, 33(2), pp. 393-418. Berlin: Springer 10.1007/s00291-010-0212-5
Löffler, Clemens; Pfeiffer, Thomas; Schiller, Ulf; Wagner, Joachim (2011). Zentralisierung, Transferpreise und spezifische Investitionen: Ein selektiver Verfahrensvergleich. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 63(11), pp. 1-33. Düsseldorf: Verl.-Gruppe Handelsblatt
Pfeiffer, Thomas; Schiller, Ulf; Wagner, Joachim (2011). Cost-based transfer pricing. Review of accounting studies, 16(2), pp. 219-246. Norwell, Mass.: Springer 10.1007/s11142-011-9140-0
Asel, Johannes A.; Posch, Arthur; Speckbacher, Gerhard (2011). Squeezing or Cuddling? The Impact of Economic Crises on Management Control and Stakeholder Management. Review of Managerial Science, 5(2), pp. 213-231. Springer 10.1007/s11846-010-0051-4
Posch, Arthur; Speckbacher, Gerhard (2011). Der Mittelstand – Rückgrat der österreichischen Wirtschaft. WU.Alumni.News, 76, p. 7. Wirtschaftsuniversität Wien
Arnold, Markus C.; Gillenkirch, Robert M. (2011). Centralization versus Delegation in an Experimental Capital Budgeting Setting. Business research, 4(1), pp. 10-30. Springer 10.1007/BF03342724
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.
Engelberger, Raphael (2010). Determinanten und Auswirkungen des bilanzpolitischen Verhaltens von Unternehmen. Drei empirische Studien. Schriftenreihe Internationale Rechnungslegung: Vol. 20. Hamburg: Kovac
de Vegt, Marcel (2010). Bilanzpolitik und ihre Sanktionierung. Analytische und empirische Studien. Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling: Vol. 84. Hamburg: Kovac
Keimer, Imke (2010). Bilanzpolitik, IT-Investitionen und die strategische Ausrichtung des Kostenmanagements. Empirische Arbeiten aus dem Bereich Accounting. Schriftenreihe Innovative betriebswirtschaftliche Forschung und Praxis: Vol. 274. Hamburg: Kovac
Schiller, Ulf; Böckem, Sabine (2010). Level Playing Fields in Regulated Network Industries: Cost‐Based Access Pricing, Depreciation, and Capacity Choice. Zeitschrift für Betriebswirtschaft ZfB, 80(3), pp. 1-20. Berlin: Springer
Asel, Johannes; Posch, Arthur; Speckbacher, Gerhard (2010). Der Finanzbereich in Krisenzeiten: Vom Performance Management zum integrierten Performance-Risk Management. Controlling & Management - Zeitschrift für Controlling & Management ZfCM, 54(Suppl. 2), pp. 60-67. Springer Gabler 10.1365/s12176-012-0298-5
Asel, Johannes; Posch, Arthur (2010). Financial Leadership in Krisenzeiten: CFO-Studie 2009. CFO aktuell: Vol. Spezial. Wien: Linde
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.
Bigus, Jochen; Schorn, Philipp (2009). Eigenkapital und Bankenaufsicht. Wirtschaftsstudium WISU, 38, pp. 823-827. Düsseldorf: Lange
Kiefer, Kerstin; Schorn, Philipp (2009). Auswirkungen der IFRS-Umstellung auf die Risikoprämie von Unternehmensanleihen. Eine empirische Studie für Deutschland, Österreich und die Schweiz. Zeitschrift für Betriebswirtschaft ZfB, 79(3), pp. 335-365. Berlin: Springer 10.1007/s11573-008-0222-9
Schorn, Philipp (2009). Studien zu den Auswirkungen einer IFRS-Umstellung auf die Fremdfinanzierung und zur schwellenwertorientierten Bilanzpolitik. Schriftenreihe Internationale Rechnungslegung: Vol. 13. Hamburg: Kovac
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.
Bigus, Jochen; Kiefer, Kerstin (2008). Internationale Weiterentwicklungen des Deutschen Corporate Governance Kodex. In: Freidank, Carl-Christian; Peemöller, Volker (eds.) Corporate Governance und interne Revision. Handbuch für die Neuausrichtung des Internal Auditings (pp. 913-926). Berlin: Erich Schmidt Verlag
Böckem, Sabine; Schiller, Ulf (2008). Option Contracts in Supply Chains. Journal of economics & management strategy, 17(1), pp. 219-245. Malden, Mass.: Blackwell 10.1111/j.1530-9134.2008.00176.x
Leibfritz, Claudius (2008). Der freiwillige Börsenrückzug, Unternehmensbewertung und Delegationseffizienz - Zurück in die Zukunft? Eine empirische Analyse. Finanzmanagement: Vol. 47. Hamburg: Kovac
Walker, Björn (2008). Strategische Preis- und Kapazitätsplanung in Theorie und Praxis. Hamburg: Kovac
Bigus, Jochen; Schorn, Philipp (2008). IFRS-adoption and Relationship Lending. Zeitschrift für Betriebswirtschaft ZfB, 78(6), pp. 73-112. Berlin: Springer
Piening, Jose Anita; Engelberger, Raphael; Schiller, Ulf; Sallin, Bernard (2008). Aufbau und Ausgestaltung eines internen Kontrollsystems (IKS) in mittelgrossen Unternehmen - Ein alternativer Ansatz. Controlling & Management - Zeitschrift für Controlling & Management ZfCM, 52(6), pp. 394-400. Wiesbaden: Springer Gabler
Schiller, Ulf (2008). Kontrollrechte und Anreize in einem Prinzipal-Agenten Modell. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 60(59), pp. 30-42. Düsseldorf: Verl.-Gruppe Handelsblatt
Kiefer, Kerstin (2008). Drei empirische Studien zu Anreiz- und Finanzierungswirkungen der externen Rechnungslegung. Internationale Rechnungslegung: Vol. 6. Hamburg: Kovac
Arnold, Markus C.; Ponick, Eva; Schenk-Mathes, Heike Y. (2008). Groves Mechanism vs. Profit Sharing for Corporate Budgeting – an Experimental Analysis with Preplay Communication. European Accounting Review, 17(1), pp. 37-63. Routledge 10.1080/09638180701819980
Gillenkirch, Robert M.; Arnold, Markus C. (2008). State of the Art des Behavioral Accounting. Wirtschaftswissenschaftliches Studium, 37(3), pp. 128-134. Beck
Arnold, Markus C.; Grasser, R. (2007). Effects of Competitive Pressure on Principal-Agent Relationships: an Experimental Investigation (In Press). Journal of management accounting research Sarasota, Fla: American Accounting Association
Schiller, Ulf; Keimer, Imke; Egle, Ulrich; Keune, Hugo (2007). Kostenmanagement in der Schweiz - Eine empirische Studie. Controlling. Zeitschrift für erfolgsorientierte Unternehmenssteuerung, 19(6), pp. 301-307. München: C.H. Beck 10.15358/0935-0381-2007-6-301
Schiller, Ulf; Walker, Björn (2007). Marktzutrittsbarrieren, Preistreiberei oder Kostendruck? Vergleichende Analyse der Jahresabschlüsse Schweizer Detailhändler mit internationalen Gegenspielern. Die Unternehmung : Swiss journal of business research and practice, 61(2), pp. 105-123. Versus, Zürich
Schiller, Ulf; Hagmüller, Jürgen; Keimer, Imke (2007). Prognose finanzieller Kennzahlen. In: Freidank, Carl-Christian; Lachnit, Laurenz; Tesch, Jörg (eds.) Vahlens Grosses Auditing Lexikon (pp. 476-477). München: Vahlen
Schiller, Ulf (2007). Informationsökonomik. In: Köhler, Richard; Küpper, Hans-Ulrich; Pfingsten, Andreas (eds.) Handwörterbuch der Betriebswirtschaft, Bd. 1 (pp. 741-749). Stuttgart: Schäffer-Poeschel
Arnold, Markus C. (2007). Experimentelle Forschung in der Budgetierung: Lügen, nichts als Lügen? Journal für Betriebswirtschaft, 57(2), pp. 69-99. Springer 10.1007/s11301-007-0021-3
Arnold, Markus C.; Gillenkirch, Robert M. (2007). Leistungsanreize durch Aktien oder Optionen? Eine Diskussion des State of the Art. Zeitschrift für Betriebswirtschaft, 77(1), pp. 75-99. Gabler 10.1007/s11573-007-0005-8
Böckem, Sabine; Schiller, Ulf; de Vegt, Marcel (2006). Die Balanced Scorecard als Instrument der Mitarbeitermotivation. In: Zaugg, Robert J. (ed.) Handbuch Kompetenzmanagement. Durch Kompetenz nachhaltig Werte schaffen. Festschrift für Prof. Dr. Dr. h.c. mult. Norbert Thom zum 60. Geburtstag (pp. 315-324). Bern: Haupt
Schiller, Ulf; Hagmüller, Jürgen (2006). Managemententlohnung und Berichterstattungsanreize. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 58(Sonderheft55), pp. 1-23. Düsseldorf: Verl.-Gruppe Handelsblatt
Schiller, Ulf; Göx, Robert (2006). An economic perspective on transfer pricing. In: Chapman, Christopher; Hopwood, Anthony; Shields, Michael (eds.) Handbook of Management Accounting Research, Volume 2 (pp. 673-695). Amsterdam: Elsevier
Hagmüller, Jürgen; Schiller, Ulf (2006). Managemententlohnung und Berichterstattungsanreize. In: VII. Symposium zur ökonomischen Analyse der Unternehmung, 18. - 20.09.2006, Bielefeld ([1-34]). Vallendar: German Economic Association of Business Administration
Arnold, Markus C.; Ponick, Eva (2006). Kommunikation im Groves-Mechanismus – Ergebnisse eines Laborexperiments. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 58(1), pp. 89-120. Verl.-Gruppe Handelsblatt 10.1007/BF03371645
Arnold, Markus C.; Gillenkirch, Robert M.; Welker, Susanne A. (2006). Investment Incentives from Goal-Incongruent Performance Measures: Experimental Evidence. In: Operations Research Proceedings 2006. Operations Research Proceedings: Vol. 2006 (pp. 381-386). Berlin: Springer 10.1007/978-3-540-69995-8_62
Schiller, Ulf (2005). Institut für Unternehmensrechnung und Controlling der Universität Bern. Controlling & Management - Zeitschrift für Controlling & Management ZfCM, 49(4), pp. 278-280. Springer Gabler 10.1007/BF03251502
Arnold, Markus C.; Gillenkirch, Robert M. (2005). Stock Options and Dividend Protection. Journal of institutional and theoretical economics / Zeitschrift für die gesamte Staatswissenschaft, 161(3), pp. 453-472. Mohr Siebeck 10.1628/093245605774259318
Arnold, Markus C. (2005). Anreizwirkungen von Stock Options – Agencytheoretische Analyse von Motivations-, Investitions- und Diversifikationsproblemen. Wiesbaden: Gabler
