We obtain a novel dataset of workplace satisfaction ratings submitted by about 100,000 employees working for large public U.S. companies. We document that lower workplace ratings are associated with higher audit fees and longer audit report lags. Lower workplace ratings also increase the...

Relative to the large body of work in the broader strategic HRM (SHRM) literature, knowledge about determinants of SMEs’ approaches to HRM remains limited. We argue that heterogeneity in the use of high performance work practices (HPWPs) is influenced by top managers’ exposure and attention...