About the Authors

Carmen Tanner

Contributed equally to this work with: Carmen Tanner, Stefan Linder, Matthias Sohn

Roles Conceptualization, Methodology, Writing – original draft, Writing – review & editing

carmen.tanner@bf.uzh.ch

Affiliations Department of Banking and Finance, University of Zurich, Zurich, Switzerland, Chair of Economic Psychology and Leadership Ethics, Zeppelin University Friedrichshafen, Friedrichshafen, Germany

Stefan Linder

Contributed equally to this work with: Carmen Tanner, Stefan Linder, Matthias Sohn

Roles Conceptualization, Formal analysis, Funding acquisition, Investigation, Methodology, Writing – original draft, Writing – review & editing

Affiliation Chair of Accounting & Management Control, ESSEC Business School Paris, Cergy-Pontoise Cedex, France

Matthias Sohn

Contributed equally to this work with: Carmen Tanner, Stefan Linder, Matthias Sohn

Roles Conceptualization, Formal analysis, Investigation, Methodology, Writing – original draft, Writing – review & editing

Affiliation Chair of Management Accounting, European University Viadrina, Frankfurt (Oder), Germany

Competing Interests

The authors have declared that no competing interests exist.