New digital technologies allow companies to provide managers with performance feedback in real-time. We provide evidence on the causal effects of real-time feedback on individual effort and decision quality by exploiting a natural quasi-experiment in …
This paper investigates how narrative feedback affects employee performance. We use archival data from a European e-commerce firm to investigate the effects of the length, level of detail, and causal understanding facilitation of narrative feedback …
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 …
This paper takes a fresh look at auditor independence for small and midsized audit prac-tices (SMPs) by analyzing a German sample of 1,052 firm-year observations between 2007 and 2014 about changes in earnings management (EM) behavior when client …
Accounting research has extensively debated the modelling of Earnings Management (EM) for all industries but the baking industry. We provide a first analysis of the validity, strengths and weaknesses of existing loan loss provisioning (LLP) models …
This study explores whether introducing transparency about relative performance information (RPI) can effectively increase performance of an important task that is not tied to financial incentives of the organization or employee. Therefore, we …
The voluntary disclosure literature in accounting has long debated whether managers have a tendency to withhold bad news. However, these studies have been conducted in settings in which, ex-ante, the trade-off be-tween potential benefits and …
This paper examines whether firms that act socially responsible engage in different amounts of Earnings Management (EM). In particular, this study tries to disentangle the two main incentives incorporated into Corporate Social Responsibility (CSR) …