Purpose: The use of social networking websites by companies to disclose corporate news and by investors to collect information for investment purposes is increasing rapidly. However, the role of investors’ affective reactions to corporate disclosures on social networking websites is...

Purpose: The purpose of this paper is to examine potential determinants of management’s agreement with internal auditor recommendations of an interim assurance engagement. Design/methodology/approach: The experiment involved a 2 × 2 × 2 design with internal auditor gender, mode of...

Purpose: In this empirical study, the primary aim is to examine whether the type of feedback provided, relative performance information (RPI) vs outcome, affects individual's task satisfaction in a context without financial incentives. A secondary objective is to explore whether differences in...

Purpose: This study extends prior accounting research on decision aids (DAs) relating to face validity. Specifically, this study aims to examine the effects of face validity through the presence of two levels of bias in DA output. The presence of bias in a DA will not affect how statistically...

Purpose: There is a longstanding debate regarding the effectiveness of financial incentives in improving work performance. This study is motivated by seemingly conflicting theory and mixed research evidence, and advances the management accounting literature on pay-for-performance by examining...

Organizations have a vested interest in minimizing employee turnover. Because prior empirical evidence demonstrates that task satisfaction is negatively related to employee turnover, this study examines whether relative performance information (RPI) can be used to reduce employee turnover by...

This study examines whether individuals' reference points change over time based on expectations derived from prior economic outcomes. I apply expectations-based reference-dependent preferences theory to analyze if and how individuals' reference points change over time in an economic setting....

Suppose a manager wants to increase employee productivity by holding a tournament. Should there be a single long tournament or a series of short and repeated tournaments? Well, it depends. It’s important to first assess whether employees are of similar ability levels or varied ability levels....