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Author ORCID Identifier
https://orcid.org/0000-0002-6111-3370
AccessType
Open Access Dissertation
Document Type
dissertation
Degree Name
Doctor of Philosophy (PhD)
Degree Program
Management
Year Degree Awarded
2067
Month Degree Awarded
February
First Advisor
Jeremiah Bentley
Subject Categories
Accounting
Abstract
An important aspect of data-generated metrics is the degree to which they can be manipulated by users. Agents providing reports often (a) have incentive conflicts with principals and (b) have access to and an ability to manipulate data used in those reports. This study investigates how data manipulation affects advisors’ tendency to provide biased recommendations when incentives between advisors and advisees are misaligned and aligned. Drawing on theories in deception and persuasion, I posit that, when incentives are misaligned, advisors will provide a more biased recommendation when the evidence used to support their recommendation is more manipulable. I also predict and find that, when incentives are aligned, advisors will make the most mutually beneficial recommendation for both parties when evidence is less manipulable and the evidence is shown to the advisee. Overall, I find results consistent with my theory. The results of this study inform both theory and practice by showing how data manipulability can affect agents’ ability to act on their self-interests under different incentive structures.
DOI
https://doi.org/10.7275/33107028
Recommended Citation
"TWO ESSAYS ON USING DATA MANIPULATION TO JUSTIFY BIASED REPORTS" (2023). Doctoral Dissertations. 2766.
https://doi.org/10.7275/33107028
https://scholarworks.umass.edu/dissertations_2/2766