... in the performance evaluations of telecommuting parents. Specifically, managers tend to evaluate telecommuting mothers less favorably than telecommuting fathers when performance outcomes are unfavorable, due to biased effort attribution. The availability of total work-time information can effectively eliminate...

... fairness incentives performance evaluation promotions strategic behavior teams transparency We theorize that making unfair promotion decisions will be costly to managers but that these costs will be (partly) mitigated if the unfairness can be justified by the expected positive effects...

...., and Patrick P. 2021 . The use of adjusted earnings in performance evaluation . Review of Accounting Studies 26 ( 4 ): 1290 – 1322 . https://doi.org/10.1007/s11142-021-09580-1 Curtis...

... should further limit auditors' willingness to exercise skepticism. incentives performance evaluation professional skepticism risk aversion rewards Professional skepticism is fundamental to auditing. However, auditors struggle to properly exercise skepticism despite significant efforts...

... of fit” in evaluations of women, but nondiagnostic in evaluations of men. Analysis of free-response questions confirm that the unexpected behavior was a predominant focus in performance evaluations of women, but not for men. Semi-structured interviews with 13 senior investment professionals provide...

... is expected from the team and potentially makes the creative process more effective. However, the use of such accounting data in performance evaluations may amplify the tensions between the artistic merit and the commercial success of creative ideas and, thus, create conflicts that undermine team creativity...

... the Senior Editorship of Mark L. DeFond. 1 2017 8 2019 2020 reporting frequency performance evaluation goal orientation avoidance orientation learning orientation A significant body of prior research focuses on how characteristics of the reporting, evaluation, and reward...

... by Eddy Cardinaels, under the Senior Editorship of Mark L. DeFond. August 2014 June 2017 2018 performance evaluation performance feedback causal language This study examines how the use of causal language in conveying relative performance feedback impacts subsequent task...

... is endogenously determined, i.e., the firm has an option to wait. 2016 investment real options performance evaluation capacity costs hurdle rates We are grateful to Fedor Petrov, Stefan Reichelstein, Thomas Hemmer (editor), two anonymous reviewers, and seminar participants...

.... Stocken. December 2011 March 2015 2016 delegation hierarchies incentives multi-agent contracting performance evaluation Corporate hierarchies and practices such as outsourcing and subcontracting are often described as ways to organize and motivate work in settings where...

... a strong effect on budget commitment in the absence of exogenous constraints, but does not in their presence. budget negotiations performance evaluation negotiation costs financial pressure performance Large and medium-sized companies commonly...

... employee-manager relationships positively affect centrality bias and leniency bias. The findings also indicate that performance evaluation biases affect not only current performance ratings, but also future employee incentives. Inconsistent with predictions based on the agency perspective, the results show...