@article {1975821, title = {Faith at Work: Religious Norms as Cultural Control in a Management Control Package}, year = {2021}, month = {2021}, keywords = {Accounting}, author = {Akroyd,Chris and Henderson,Kali and O{\textquoteright}Grady,Winnie and Pesch,Heather} } @article {1974286, title = {Selection benefits of below-market pay in social-mission organizations: effects on individual performance and team cooperation}, journal = {The Accounting Review}, volume = {95}, year = {2020}, month = {2020}, pages = {57-77}, abstract = {Many organizations whose core purpose is to advance a social mission pay employees below-market wages. We investigate two under-appreciated benefits of below-market pay in these social-mission organizations. In a series of experiments, we predict and find that, holding employees{\textquoteright} outside opportunities constant, those attracted to social-mission organizations that pay below-market wages perform better individually and cooperate more effectively in teams than those attracted to social-mission organizations that pay higher wages. The individual performance effect arises because below-market pay facilitates the selection of value-congruent employees who are naturally inclined to work hard for the organizational mission. The team cooperation effect arises because employees expect team members who have selected a social-mission job that pays below market to be more value-congruent and, therefore, more cooperative than those who have selected a social-mission job that pays higher wages. Collectively, we demonstrate that in social-mission organizations, offering below-market pay can yield selection benefits.}, keywords = {Accounting}, author = {Chen,Clara and Pesch,Heather and Wang,Laura} } @conference {1974291, title = {The Impact of internal controls on fraud norms}, booktitle = {American Accounting Association Annual Meetings}, year = {2015}, month = {2015}, address = {Chicago, IL}, keywords = {Accounting}, author = {Pesch,Heather} } @conference {1974296, title = {Towards an understanding of the dynamics of fraud in organizations using an agent-based model}, year = {2010}, month = {2010}, address = {University of Illinois Symposium on Audit Research}, keywords = {Accounting}, author = {Pesch,Heather} }