Multidimensional performance evaluation systems such as the Balanced Scorecard (BSC) were developed to overcome the documented tendency of managers to focus almost exclusively on short-term financial performance measures while disregarding or de-emphasising other short-term and/or long-term...

Purpose – To determine the effect of audit firm rotation and/or audit partner rotation on individuals' confidence in the quality of audited financial statements. Design/methodology/approach – Two separate behavioral studies were conducted with participants from the business and legal...