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\title{\TitleFont Institutions, Norms and Accountability: A Corruption Experiment with Northern and Southern Italians}

\author{Nan Zhang}

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\section*{\centering Supplementary Information}

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% -------------------------- %
% Robustness Checks %
% -------------------------- %
\subsection*{Robustness Checks}

The appendix presents additional tests of the robustness of the main institutional treatment effect.  Column (1) controls for whether the data were collected during the original 2013 sessions, or as a part of the 2016 follow-up phase.  Column (2) adds a further interaction term to check whether the treatment effect differs across the two waves of data collection.  Columns (3) and (4) test for the presence of ``carry-over effects'' from previous rounds. More specifically, even though participants rotate through the experimental roles in random order, individuals who have already made a decision in the position of bribe- giver (PL) or bribe-taker (Nurse) may be more reticent to report corruption when they find themselves in the PE role. Thus, Column (3) controls for the specific round in which the PE role is played, while Column (4) controls for whether the participant has, in fact, chosen to offer or accept a gift in a previous round. None of the controls is statistically significant at conventional levels, and their inclusion does not substantively affect the main results.

\begin{table}[!h]
%footnotesize
\centering 
\caption{Regression Results: Willingness to Report \label{robustness}}
\setlength{\linewidth}{.1cm}\newcommand{\contents}{
\begin{tabular}{l c c c c c c c c} 
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 & \multicolumn{2}{c}{(1)} & \multicolumn{2}{c}{(2)} & \multicolumn{2}{c}{(3)} & \multicolumn{2}{c}{(4)}   \Tstrut \Bstrut \\
\hline
Strict &     0.157 &                &     0.180 &                &     0.157 &                &     0.160 &                \\   
           &    (0.051) &     \emph{0.012} &     (0.066) &     \emph{0.031} &     (0.051) &     \emph{0.008} &     (0.050) &     \emph{0.006} \\  
[.5em]         
2013 Sessions &    -0.017 &                &     0.009 &                &                &                &                &                \\   
           &     (0.052) &     \emph{0.759} &     (0.072) &     \emph{0.951} &                &                &                &                \\ 
[.5em]            
Strict $\times$ &              &              &    -0.056 &              &              &              &              &              \\   
\hspace{.15 cm} 2013 Sessions         &              &              &     (0.103) &     \emph{0.637} &              &              &              &              \\       
[.5em]  
PE in Round 2 &              &              &              &              &     0.086 &              &              &              \\          
         &              &              &              &              &     (0.062) &     \emph{0.277} &              &              \\     
[.5em]  
PE in Round 3 &              &              &              &              &     0.079 &              &              &              \\          
         &              &              &              &              &     (0.061) &     \emph{0.195} &              &              \\         
[.5em]  
Prior Offer or Accept &              &              &              &              &              &              &    -0.064 &              \\          
         &              &              &              &              &              &              &     (0.052) &     \emph{0.229} \\ 
[.5em]  
Constant &     0.526 &              &     0.514 &              &     0.465 &              &     0.543 &              \\          
         &     (0.043) &     \emph{0.000}          &     (0.049) &     \emph{0.022} &     (0.049) &    \emph{0.000}           &     (0.041) & \emph{0.000}             \\     
 \hline
 \multicolumn{9}{p{\linewidth}}{\footnotesize \textbf{Note}: heteroskedasticity-robust standard errors in parentheses.  \emph{p}-values derived from pairs cluster bootstrapped t-statistics are also reported in \emph{italics}.}
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% ------------------------- %
% Sensitivity Checks %
% ------------------------- %

\subsection*{Sensitivity Checks}

 While the main text shows that the size of the treatment effect does not differ across the three subgroups (North-NIU, South-SIU, South-NIU), I also drop subgroups one at a time to ensure that the results do not depend upon the inclusion of any particular subgroup. The main treatment effect remains positive and significant across all specifications.
 
 \begin{table}[!h]
%footnotesize
\centering 
\caption{Regression Results: Willingness to Report \label{robustness}}
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 & \multicolumn{2}{c}{(1)} & \multicolumn{2}{c}{(2)} & \multicolumn{2}{c}{(3)}    \Tstrut \Bstrut \\
\hline
 Strict &     0.201 &              &     0.162 &              &     0.117 &              \\          
         &     (0.065) &     \emph{0.072} &     (0.058) &     \emph{0.033} &     (0.062) &     \emph{0.080} \\  
[.5em]          
Constant &     0.509 &              &     0.523 &              &     0.519 &              \\          
         &     (0.048) &     \emph{0.009} &     (0.041) &     \emph{0.002} &     (0.043) &     \emph{0.001} \\       
\hline
Excluded Group: & \multicolumn{2}{c}{North-NIU} & \multicolumn{2}{c}{South-SIU} & \multicolumn{2}{c}{South-NIU} \Tstrut \Bstrut \\
\hline
 \multicolumn{7}{p{\linewidth}}{\footnotesize \textbf{Note}: heteroskedasticity-robust standard errors in parentheses.  \emph{p}-values derived from pairs cluster bootstrapped t-statistics are also reported in \emph{italics}.}
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