We identify differences in performance measurement precision between jobs within the same firm as an important, yet previously unidentified, source of pay dispersion. Downes and Choi (2014) conclude in their review of prior research that pay dispersion will not cause employees to withhold effort...

Although large audit firms in the U.S. and the U.K. have begun offshoring audit work, there is limited research on this expanding practice. We survey senior-level client management regarding their perceptions of audit offshoring and its impact on audit quality and the audit process. In addition,...