Using 1997-1999 annual performance evaluation data of 214 postal stores in Korea, we find that introduction of a relative performance evaluation (RPE)-based incentive plan is positively associated with financial performance and that under the new incentive plan, the degree of common uncertainty...

Accountants tend to overlook relevant principles and causal relationships that are commonly taught in education and experienced in practice. This raises the question: Do accountants apply what they know? This study relies on analogical reasoning research to develop and test predictions about the...

The analytical model of Matsumura and Tucker (1995) provides a rigorous economic rationale for the value of second-partner reviews. The model examines the review's role in promoting accurate, unbiased decisions by an engagement partner who possesses imperfect information and is subject to...