Why controllers compromise on their fiduciary duties: EEG evidence on the role of the human mirror neuron system

Philip I. Eskenazi, Frank G.H. Hartmann, Wim J.R. Rietdijk

Accounting, Organizations and Society, 2016. DOI 10.1016/j.aos.2016.02.003

Has this study been replicated?

The atlas records 1 replication of this study. Recorded outcomes: 1 failed.

Management Accountants' Empathy and Their Violation of Fiduciary Duties: A Replication and Extension Study Using fMRI, Slapničar et al. (2021). Outcome recorded: failed. We find that the inclination to misreport correlates with activation of cognitive empathy regions, but only for scenarios in which accountants misreport to serve business unit's interests, rather than managers' personal interests. View paper