Grant, RWKatzenstein, SKennedy, C2024-03-092024-03-092023-01-011356-47651572-8692https://hdl.handle.net/10161/30358Sexual abuse by clergymen, poisoned water, police brutality—these cases each involve two wrongs: the abuse itself and the attempt to avoid responsibility for it. Our focus is this second wrong—the cover up. Cover ups are accountability failures, and they share common strategies for thwarting accountability whatever the abuse and whatever the institution. We find that cover ups often succeed even when accountability mechanisms are in place. Hence, improved institutions will not be sufficient to prevent accountability failures. Accountability mechanisms are tools that people must be willing to use in good faith. They fail when people are complicit. What explains complicity? We identify certain human proclivities and features of modern organizations that lead people to become complicit in the wrongdoing of others. If we focus exclusively on the design of institutions, we will fail to constrain the perpetrators of wrongdoing. Understanding complicity is key to understanding accountability failures.AccountabilityEthicsComplicityInstitutionsCover upsJournal article