Source Themes

Multi-Rater Performance Evaluation and Calibration: Managing Multiple Opinions

This study examines a performance evaluation process that incorporates multiple raters and calibration committees—practices increasingly adopted by organizations but underexplored in academic research. Using proprietary data, we investigate how …

The Effects of Real-Time Feedback on Effort and Performance: Evidence from a Natural Quasi-Experiment

New digital technologies allow companies to provide employees with performance feedback in real time. We investigate the causal effects of such real-time feedback on individual effort and the quality of initial (prefeedback) and final (postfeedback) …

Group Relative Performance Information – Evidence from a Staggered Adoption

This study investigates the individual performance consequences of adopting unrewarded group relative performance information (RPI). Using proprietary data from a non-profit clinic, we exploit the staggered feature of the adoption of unrewarded group …

What Do You Recommend? The Effects of Communication on Misreporting in Autonomous Teams

This study examines how communication drives cost reporting decisions in autonomous teams. Through a series of three experiments, we analyze how members of autonomous teams use communication to influence each other and steer their team’s reporting …

The Performance Effects of Narrative Feedback

This paper investigates the performance effects of narrative feedback. We build on cognitive self-regulation theory to predict how two important characteristics of narrative feedback (specificity and causal language use) influence self-regulation and …

Do SMP Auditors (Really) Deliver Poor Audit Quality to PIE Clients?

This paper studies the relationship between client importance and audit quality for small and medium sized audit practices (SMP). We mobilize the German setting, where SMP client importance can be measured precisely and analyzed for public interest …

Play for Time when the Ship is Threatening to Sink? Voluntary Disclosure Choices under Going Concern Uncertainty

Prior research on voluntary disclosures has long debated whether managers tend to withhold bad news. However, these studies have been conducted in settings in which, ex-ante, the trade-off between the potential benefits and the potential costs of …

Disentangling the Bright and Dark Sides of Transparency – An Integrated Analysis of Psychological Consequences

The contemporary transparency narrative has recently evolved from a predominantly bright side of positive motivational influence to a more nuanced narrative integrating a potential dark side of transparency of demotivating threats to individual …