The Role of Empathy in in-person Budget Reporting Behavior Prior to COVID-19 Versus Remote Budget Reporting Behavior During COVID-19

• In Event: Management Accounting

Abstract

We examine whether employee budgetary reporting behavior changes when reporting in person prior to COVID-19 versus remotely during COVID-19. Using an experiment, we find that participants misreport less in remote sessions during COVID-19 versus in person session prior to COVID-19. Our findings appear to be driven by heighten empathy levels during the COVID-19 pandemic.

Authors

• Heba Yousef M. Abdel-Rahim, University of Toledo

• Jeremy Lill, University of Kansas