Organizations that link accounting measures to pay frequently contend with a variety ofundesirable, and often unethical, behaviors. The business press is replete with stories about howemployees engaged in dysfunctional, questionably ethical, and sometimes illegal behaviors inorder to make themselves look better on performance evaluations and obtain bonuses. Thesebehaviors generally occur in two related contexts: (1) biasing information or otherwisecoordinating activities to "game" the realization of budgets or (2) timing reported or actualeconomic events to shift income between periods, also known as earnings management.