Many organizations rely on performance evaluation processes where employees are assessed by multiple raters and final decision rights about employees’ ratings are allocated to calibration committees. Using proprietary data from an organization that …
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 (pre-feedback) and final …
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 …
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 …
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 …
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 …
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 …
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 …