A. Abbott, Professional Ethics, American Journal of Sociology, vol.88, issue.5, pp.855-885, 1983.
DOI : 10.1086/227762

A. Abbott, The system of professions: An essay on the division of expert labor, 1988.

C. Ackermann, R. Mcenally, and D. Ravenscraft, The Performance of Hedge Funds: Risk, Return, and Incentives, The Journal of Finance, vol.22, issue.3, pp.833-874, 1999.
DOI : 10.1111/0022-1082.00129

L. S. Aiken and S. G. West, Multiple regression., 1991.
DOI : 10.1037/10520-147

C. Anderson and A. D. Galinsky, Power, optimism, and risk-taking, European Journal of Social Psychology, vol.35, issue.4, pp.511-536, 2006.
DOI : 10.1002/ejsp.324

S. D. Beets and L. N. Killough, The effectiveness of a complaint-based ethics enforcement system: Evidence from the accounting profession, Journal of Business Ethics, vol.11, issue.3, pp.115-126, 1990.
DOI : 10.1007/BF00382661

L. Berkowitz and E. Donnerstein, External validity is more than skin deep: Some answers to criticisms of laboratory experiments., American Psychologist, vol.37, issue.3, pp.245-257, 1982.
DOI : 10.1037/0003-066X.37.3.245

D. Beu and M. Buckley, The hypothesized relationship between accountability and ethical behavior, Journal of Business Ethics, vol.34, issue.1, pp.57-73, 2001.
DOI : 10.1023/A:1011957832141

D. Beu and M. Buckley, Using accountability to create a more ethical climate, Human Resource Management Review, vol.14, issue.1, 2004.
DOI : 10.1016/j.hrmr.2004.02.004

M. Brtek and S. Motowidlo, Effects of procedure and outcome accountability on interview validity., Journal of Applied Psychology, vol.87, issue.1, pp.185-191, 2002.
DOI : 10.1037/0021-9010.87.1.185

M. Buhrmester, T. Kwang, and S. D. Gosling, Amazon's Mechanical Turk, Perspectives on Psychological Science, vol.11, issue.2, pp.3-5, 2011.
DOI : 10.1037/0022-3514.51.3.515

P. A. Chiappori, F. Durand, and P. Y. Geoffard, Moral hazard and the demand for physician services: First lessons from a French natural experiment, European Economic Review, vol.42, issue.3-5, pp.499-511, 1998.
DOI : 10.1016/S0014-2921(98)00015-4

W. D. Cohan, Money and power: How Goldman Sachs came to rule the world, 2011.

E. J. Conlon and J. M. Parks, EFFECTS OF MONITORING AND TRADITION ON COMPENSATION ARRANGEMENTS: AN EXPERIMENT WITH PRINCIPAL-AGENT DYADS., Academy of Management Journal, vol.33, issue.3, pp.603-622, 1990.
DOI : 10.2307/256583

W. H. Cooper and A. J. Richardson, Unfair comparisons., Journal of Applied Psychology, vol.71, issue.2, 1986.
DOI : 10.1037/0021-9010.71.2.179

W. R. Cupach and J. M. Carson, The influence of compensation on product recommendations made by insurance agents, Journal of Business Ethics, vol.40, issue.2, pp.167-176, 2002.
DOI : 10.1023/A:1020355118527

S. Das, Extreme money: Masters of the universe and the cult of risk, 2011.
DOI : 10.1002/9781119199212

D. Cremer, D. Barker, and M. , Accountability and cooperation in social dilemmas: The influence of others??? reputational concerns, Current Psychology, vol.25, issue.2, pp.155-163, 2003.
DOI : 10.1007/s12144-003-1006-6

D. Dickinson and M. C. Villeval, Does monitoring decrease work effort?, Games and Economic Behavior, vol.63, issue.1, pp.56-76, 2008.
DOI : 10.1016/j.geb.2007.08.004
URL : https://hal.archives-ouvertes.fr/halshs-00276284

G. Dionne and P. St-michel, Workers' Compensation and Moral Hazard, The Review of Economics and Statistics, vol.73, issue.2, pp.236-244, 1991.
DOI : 10.2307/2109513

K. Dowd, Moral hazard and the financial crisis, Cato Journal, vol.29, issue.1, pp.141-166, 2009.

M. M. Duguid and J. A. Goncalo, Living Large, Psychological Science, vol.82, issue.1, pp.36-40, 2012.
DOI : 10.1126/science.1130726

K. M. Eisenhardt, Control: Organizational and Economic Approaches, Management Science, vol.31, issue.2, pp.134-149, 1985.
DOI : 10.1287/mnsc.31.2.134

K. M. Eisenhardt, Agency theory: An assessment and review, Academy of Management Review, vol.14, issue.1, pp.57-74, 1989.

N. Fast, D. Gruenfeld, N. Sivanathan, and A. Galinsky, Illusory Control, Psychological Science, vol.25, issue.4, 2009.
DOI : 10.1126/science.1159845

S. T. Fiske and J. L. Berdahl, Social power, Social psychology: A handbook of basic principles, pp.678-692, 2007.

A. Galinsky, D. Gruenfeld, and J. Magee, From Power to Action., Journal of Personality and Social Psychology, vol.85, issue.3, pp.453-466, 2003.
DOI : 10.1037/0022-3514.85.3.453

B. R. Gaumnitz and J. C. Lere, Contents of codes of ethics of professional business organizations in the United States, Journal of Business Ethics, vol.35, issue.1, pp.35-49, 2002.
DOI : 10.1023/A:1012718103007

F. Gino, S. Ayal, and D. Ariely, Contagion and differentiation in unethical behavior, Psychological Science, vol.20, issue.3, 2009.

R. W. Grant and R. O. Keohane, Accountability and Abuses of Power in World Politics, American Political Science Review, vol.99, issue.01, pp.29-43, 2005.
DOI : 10.1017/S0003055405051476

D. H. Gruenfeld, M. E. Inesi, J. C. Magee, and A. D. Galinsky, Power and the objectification of social targets., Journal of Personality and Social Psychology, vol.95, issue.1, pp.111-127, 2008.
DOI : 10.1037/0022-3514.95.1.111

A. Guinote, Power affects basic cognition: Increased attentional inhibition and flexibility, Journal of Experimental Social Psychology, vol.43, issue.5, pp.685-697, 2007.
DOI : 10.1016/j.jesp.2006.06.008

A. Guinote, Power and affordances: When the situation has more power over powerful than powerless individuals., Journal of Personality and Social Psychology, vol.95, issue.2, pp.237-252, 2008.
DOI : 10.1037/a0012518

A. Guinote, The situated focus theory of power The Social Psychology of Power, pp.141-175, 2010.

A. Guinote and T. K. Vescio, The social psychology of power, 2010.

M. Harris and A. Raviv, Optimal incentive contracts with imperfect information, Journal of Economic Theory, vol.20, issue.2, pp.231-25910, 1979.
DOI : 10.1016/0022-0531(79)90073-5

T. F. Hellmann, K. C. Murdock, and J. E. Stiglitz, Liberalization, moral hazard in banking, and prudential regulation: Are capital requirements enough?, American Economic Review, pp.147-165, 2000.

F. Herweg, D. Muller, and P. Weinschenk, Binary Payment Schemes: Moral Hazard and Loss Aversion, American Economic Review, vol.100, issue.5, pp.2451-2477, 2010.
DOI : 10.1257/aer.100.5.2451
URL : http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.1029.4949

B. Holmstrom, Moral Hazard and Observability, The Bell Journal of Economics, vol.10, issue.1, pp.74-91, 1979.
DOI : 10.2307/3003320
URL : http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.295.3319

D. Keltner, D. Gruenfeld, and C. Anderson, Power, approach, and inhibition., Psychological Review, vol.110, issue.2, pp.265-284, 2003.
DOI : 10.1037/0033-295X.110.2.265
URL : http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.203.2748

N. Kerr, Anonymity and social control in social dilemmas, 1999.

J. J. Kish-gephart, D. A. Harrison, and L. K. Treviño, Bad apples, bad cases, and bad barrels: Meta-analytic evidence about sources of unethical decisions at work., Journal of Applied Psychology, vol.95, issue.1, pp.1-3110, 1037.
DOI : 10.1037/a0017103

Y. Kotowitz, Moral hazard The New Palgrave Dictionary of, Economics, 2008.

M. W. Kraus, S. Chen, and D. Keltner, The power to be me: Power elevates selfconcept consistency and authenticity, Journal of Experimental Social Psychology, vol.47, issue.5, 2011.

L. Kroijer, Money mavericks: Confessions of a hedge fund manager, 2010.

N. B. Kurland, Trust, Accountability, and Sales Agents' Dueling Loyalties, Business Ethics Quarterly, vol.6, issue.3, pp.289-310, 1996.
DOI : 10.2307/3857461

J. S. Lerner and P. E. Tetlock, Accounting for the effects of accountability., Psychological Bulletin, vol.125, issue.2, pp.255-275, 1999.
DOI : 10.1037/0033-2909.125.2.255

J. S. Lerner and P. E. Tetlock, Bridging Individual, Interpersonal, and Institutional Approaches to Judgment and Decision Making: The Impact of Accountability on Cognitive Bias, Emerging perspectives on judgment and decision research, pp.431-457, 2003.
DOI : 10.1017/CBO9780511609978.015

D. Malhotra and F. Gino, The Pursuit of Power Corrupts, Administrative Science Quarterly, vol.98, issue.5, pp.559-592, 2011.
DOI : 10.2307/2393808

S. Mcgee, Chasing Goldman Sachs: How the masters of the universe melted Wall Street down...and why they'll take us to the brink again, 2011.

K. A. Merchant and W. A. Van-der-stede, Management control systems: Performance measurement, evaluation, and incentives, 2007.

G. J. Miller and A. B. Whitford, Trust and Incentives in Principal-Agent Negotiations, Journal of Theoretical Politics, vol.54, issue.8, pp.231-267, 2002.
DOI : 10.1177/095169280201400204

. Montesquieu, De l'esprit des lois, 1748.

D. G. Mook, In defense of external invalidity., American Psychologist, vol.38, issue.4, pp.379-387, 1983.
DOI : 10.1037/0003-066X.38.4.379

S. H. Ng, The social psychology of power, 1980.

W. G. Ouchi, The Relationship Between Organizational Structure and Organizational Control, Administrative Science Quarterly, vol.22, issue.1, pp.95-113, 1977.
DOI : 10.2307/2391748

M. V. Pauly, The economics of moral hazard: comment, American Economic Review, vol.58, issue.3, pp.531-537, 1968.
DOI : 10.1017/CBO9780511528248.009

J. Rawls, Political liberalism, 2005.

S. A. Ross, The economic theory of agency: The principal's problem, American Economic Review, vol.63, issue.2, pp.134-139, 1973.

D. C. Rus, The Dark Side of Leadership: Exploring the Psychology of Leader Selfserving Behaviour. (Doctoral dissertation), 2009.

S. L. Rynes, B. Gerhart, and L. Parks, Personnel Psychology: Performance Evaluation and Pay for Performance, Annual Review of Psychology, vol.56, issue.1, pp.571-600, 2005.
DOI : 10.1146/annurev.psych.56.091103.070254

K. E. See, E. W. Morrison, N. B. Rothman, and J. B. Soll, The detrimental effects of power on confidence, advice taking, and accuracy, Organizational Behavior and Human Decision Processes, vol.116, issue.2, pp.272-285, 2011.
DOI : 10.1016/j.obhdp.2011.07.006

G. R. Semin and A. S. Manstead, The accountability of conduct: A social psychological analysis, 1983.

A. Sharma, Professional as agent: Knowledge asymmetry in agency exchange, Academy of Management Review, vol.22, issue.3, pp.758-798, 1997.

S. Shavell, Risk Sharing and Incentives in the Principal and Agent Relationship, The Bell Journal of Economics, vol.10, issue.1, pp.55-73, 1979.
DOI : 10.2307/3003319

K. Siegel-jacobs and J. F. Yates, Effects of Procedural and Outcome Accountability on Judgment Quality, Organizational Behavior and Human Decision Processes, vol.65, issue.1, pp.1-17, 1996.
DOI : 10.1006/obhd.1996.0001

I. Simonson and B. M. Staw, Deescalation strategies: A comparison of techniques for reducing commitment to losing courses of action., Journal of Applied Psychology, vol.77, issue.4, pp.419-426, 1992.
DOI : 10.1037/0021-9010.77.4.419

M. Somers, Ethical codes of conduct and organizational context: A study of the relationship between codes of conduct, employee behavior, and organizational values, Journal of Business Ethics, vol.30, issue.2, pp.185-195, 2001.
DOI : 10.1023/A:1006457810654

H. Spencer, Principles of sociology, 1896.

R. M. Stulz, Hedge Funds: Past, Present, and Future, Journal of Economic Perspectives, vol.21, issue.2, pp.175-194, 2007.
DOI : 10.1257/jep.21.2.175
URL : http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.475.3895

A. Tenbrunsel and D. Messick, Sanctioning Systems, Decision Frames, and Cooperation, Administrative Science Quarterly, vol.44, issue.4, pp.684-707, 1999.
DOI : 10.2307/2667052

P. E. Tetlock, Accountability and complexity of thought., Journal of Personality and Social Psychology, vol.45, issue.1, pp.74-83, 1983.
DOI : 10.1037/0022-3514.45.1.74

P. E. Tetlock, Accountability, Research in organizational behavior, pp.297-332, 1985.
DOI : 10.1002/9781118785317.weom110108

J. D. Thompson, Organizations in action, 1967.

H. L. Tosi, J. P. Katz, and L. R. Gomez-mejia, DISAGGREGATING THE AGENCY CONTRACT: THE EFFECTS OF MONITORING, INCENTIVE ALIGNMENT, AND TERM IN OFFICE ON AGENT DECISION MAKING., Academy of Management Journal, vol.40, issue.3, pp.584-60210, 1997.
DOI : 10.2307/257054

L. K. Treviño, K. Butterfield, and D. Mccabe, The Ethical Context in Organizations: Influences on Employee Attitudes and Behaviors, Business Ethics Quarterly, vol.8, issue.3, pp.447-476, 1998.
DOI : 10.2307/3857431

M. Weick and A. Guinote, How long will it take? Power biases time predictions, Journal of Experimental Social Psychology, vol.46, issue.4, pp.595-604, 2010.
DOI : 10.1016/j.jesp.2010.03.005