{"id":{"repo_id":"uiuc","oai_identifier":"oai:www.ideals.illinois.edu:2142/120375"},"canonical_url":"https://search.dev.ndltd.org/etd/uiuc/oai:www.ideals.illinois.edu:2142/120375","repository":{"repo_id":"uiuc","name":"University of Illinois - Urbana-Champaign","base_url":"https://www.ideals.illinois.edu/oai-pmh"},"display":{"title":"Time is money: The effects of budget funding delay on opportunistic reporting","abstract":"Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2025-05-01","abstract_html":"Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2025-05-01","abstract_has_math":false,"creators":["Yip, Michael A."],"institution":"University of Illinois at Urbana-Champaign","degree_name":"Ph.D.","degree_level":"Dissertation","degree_discipline":"Accountancy","degree_department":null,"school":null,"contributors":["Williamson, Michael G","Chen, Clara (Xiaoling)","Hecht, Gary","Goncalo, Jack","Samet, Jordan"],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2023,"date_issued":"2023-05","date_published":"2023-05","updated_at":"2026-07-22T22:24:57Z","subjects":["Budget Delay"],"languages":["en","eng"],"rights":["Copyright 2023 Michael Yip"],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://hdl.handle.net/2142/120375","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Williamson, Michael G","Chen, Clara (Xiaoling)","Hecht, Gary","Goncalo, Jack","Samet, Jordan"]},{"key":"dc:creator","label":"Author","values":["Yip, Michael A."]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2023-05","2023-04-18"]},{"key":"dc:type","label":"Dc Type","values":["text","Thesis"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Accountancy"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Ph.D."]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Illinois at Urbana-Champaign"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Budget Delay"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["en","eng"]},{"key":"dc:rights","label":"Dc Rights","values":["Copyright 2023 Michael Yip"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["https://hdl.handle.net/2142/120375"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2025-05-01","The student, Michael Yip, accepted the attached license on 2023-04-18 at 10:47.","The student, Michael Yip, submitted this Dissertation for approval on 2023-04-18 at 10:51.","This Dissertation was approved for publication on 2023-04-18 at 16:42.","DSpace SAF Submission Ingestion Package generated from Vireo submission #19000 on 2023-09-01 at 17:13:32","I investigate how delay in the budget review and funding process affects opportunistic reporting using multiple lab experiments. I use an experiment to demonstrate that subordinates report budget information more opportunistically when a supervisor reviews and funds their budget proposal after a delay, consistent with prior research that finds delay increases self-serving behavior. However, I predict and find that delay also amplifies subordinates’ feeling of anticipated dread when the budget approval is required which helps mitigate opportunistic reporting. Moreover, I predict and find the mitigating effect of anticipated dread on opportunistic reporting is stronger for a large relative to small payoff stake with delay, consistent with theory that more consequential outcomes evoke greater anticipated dread. Given the prevalence of delay in budgeting, my results provide new insights on the countervailing effect of anticipated dread on opportunistic budget reporting which can help with the design of management control systems."]},{"key":"dc:format","label":"Dc Format","values":["application/pdf"]},{"key":"dc:title","label":"Title","values":["Time is money: The effects of budget funding delay on opportunistic reporting"]}]}],"canonical_facts":{"dc:contributor":["Williamson, Michael G","Chen, Clara (Xiaoling)","Hecht, Gary","Goncalo, Jack","Samet, Jordan"],"dc:creator":["Yip, Michael A."],"dc:date":["2023-05","2023-04-18"],"dc:description":["Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2025-05-01","The student, Michael Yip, accepted the attached license on 2023-04-18 at 10:47.","The student, Michael Yip, submitted this Dissertation for approval on 2023-04-18 at 10:51.","This Dissertation was approved for publication on 2023-04-18 at 16:42.","DSpace SAF Submission Ingestion Package generated from Vireo submission #19000 on 2023-09-01 at 17:13:32","I investigate how delay in the budget review and funding process affects opportunistic reporting using multiple lab experiments. I use an experiment to demonstrate that subordinates report budget information more opportunistically when a supervisor reviews and funds their budget proposal after a delay, consistent with prior research that finds delay increases self-serving behavior. However, I predict and find that delay also amplifies subordinates’ feeling of anticipated dread when the budget approval is required which helps mitigate opportunistic reporting. Moreover, I predict and find the mitigating effect of anticipated dread on opportunistic reporting is stronger for a large relative to small payoff stake with delay, consistent with theory that more consequential outcomes evoke greater anticipated dread. Given the prevalence of delay in budgeting, my results provide new insights on the countervailing effect of anticipated dread on opportunistic budget reporting which can help with the design of management control systems."],"dc:format":["application/pdf"],"dc:identifier":["https://hdl.handle.net/2142/120375"],"dc:language":["en","eng"],"dc:rights":["Copyright 2023 Michael Yip"],"dc:subject":["Budget Delay"],"dc:title":["Time is money: The effects of budget funding delay on opportunistic reporting"],"dc:type":["text","Thesis"],"thesis:degree_discipline":["Accountancy"],"thesis:degree_level":["Dissertation"],"thesis:degree_name":["Ph.D."],"thesis:institution_name":["University of Illinois at Urbana-Champaign"]},"updated_at":"2026-07-22T22:24:57Z"}