Spill-over of opportunistic behavior in a multi-task environment

通常，管理者在多任务环境中工作，其中不同的任务为机会主义行为提供了不同的机会。机会主义行为的两种类型是管理误报和不遵守。错报是指在报告过程中对成本或收入的不实陈述。不遵守是指违反组织规则和规范。在这项研究中，我们专注于不遵守工作时间规则。通过工作更长的时间，经理有机会提高他的业绩，从而潜在地提高他的报酬。该研究项目分析了在多任务环境中机会主义行为的潜在溢出。具体而言，我们调查是否有机会误报对不合规行为有积极影响。此外，我们还研究了这种积极的影响是否会因中间的额外任务而减少，这些任务不会为机会主义行为提供机会。因此，我们将开发、讨论和预测试实验设计。在进行修改后的实验后，我们将分析数据，并将我们的发现汇编成一份工作文件。该文件将在讲习班和国际会议上提出和讨论。最后，我们的目标是在国际顶级会计期刊上发表论文。总之，本研究分析了不同类型的机会主义行为之间的关系。因此，该项目不仅有助于机会主义行为的研究，而且有助于多任务环境的研究。

Typically, managers work in multi-tasks environments where different tasks provide different opportunities for opportunistic behavior. Two types of opportunistic behavior are managerial misreporting and noncompliance. Misreporting refers to the misrepresentation of costs or revenues in the reporting process. Noncompliance relates to the violation of organizational rules and norms. In this study, we focus on noncompliance with working hours rules. By working longer the manager has the opportunity to improve his performance and thus potentially improve his compensation.The research project analyzes a potential spill over of opportunistic behavior in a multi-task environment. Specifically, we investigate whether an opportunity to misreport has a positive effect on noncompliance. Additionally, we examine whether this positive effect is lessened by an additional task in-between that provides no opportunity for opportunistic behavior.To study our research question, we conduct an experimental study. Therefore, we will develop, discuss, and pre-test the experimental design. After conducting the revised experiment, we will analyze the data and compile our findings in a working paper. The paper will be presented and discussed at workshops and international conferences. Finally, we aim to publish the paper in a top international accounting journal. In sum, the research project analyzes the relation of different types of opportunistic behavior. Thus, the project contributes not only to the research stream on opportunistic behavior but also to research on multi-task environments.