TY - HEAR T1 - Faith at Work: Religious Norms as Cultural Control in a Management Control Package Y1 - 2021 A1 - Akroyd,Chris A1 - Henderson,Kali A1 - O'Grady,Winnie A1 - Pesch,Heather KW - Accounting JA - Management Accounting Section Mid-year Meeting U2 - c U4 - 219729379328 ID - 219729379328 ER - TY - JOUR T1 - Selection benefits of below-market pay in social-mission organizations: effects on individual performance and team cooperation JF - The Accounting Review Y1 - 2020 A1 - Chen,Clara A1 - Pesch,Heather A1 - Wang,Laura KW - Accounting AB - 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’ 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. VL - 95 CP - 1 U2 - a U4 - 189097000960 ID - 189097000960 ER - TY - CONF T1 - The Impact of internal controls on fraud norms T2 - American Accounting Association Annual Meetings Y1 - 2015 A1 - Pesch,Heather KW - Accounting JA - American Accounting Association Annual Meetings CY - Chicago, IL U2 - b U4 - 189097408512 ID - 189097408512 ER - TY - CONF T1 - Towards an understanding of the dynamics of fraud in organizations using an agent-based model Y1 - 2010 A1 - Pesch,Heather KW - Accounting CY - University of Illinois Symposium on Audit Research U2 - b U4 - 189097428992 ID - 189097428992 ER -