... This study utilizes 147 participants in a 2 × 2 design in which participants are placed in the role of potential donors. Findings Results indicate that disaggregated financial statements increase the likelihood of donors donating. Findings suggest that trust serves as a mediating effect, as disaggregated...

... of penalty on employee performance. In this study, the authors extend earlier research by examining how penalty affects the employers' wage offers. Prior research suggests that employers' generous wage offers in employment contracts are normally translated as trust by employees who in turn reciprocate...

...Sulina Su Leen Tan; David G Woodward The paper initially engages in a discussion of the different concepts of trust promulgated over the years via a review of the literature. Trust is then discussed in the context of three management accounting situations, viz. the typical transfer pricing...

...Lars Fallan In the present study a model based on trust relations and transaction cost analysis has been applied to explain the make‐or‐buy decision for accounting services. The present model of efficient boundaries, which combines the focus on trust relations with the transactional focus...