This work focuses on analysing compliance with information transparency requirements of Public Oversight Bodies for Statutory Auditors (POBSA), set out in Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006, on the statutory audit of annual and consolidated...

We examine whether the quality of performance metrics affects informal peer monitoring and, in turn, goal commitment. By fostering performance-oriented behaviors, performance metrics drive managers to involve themselves in learning and improvement efforts, building a fertile atmosphere for...