.... Using eye-tracking data, we investigate whether escalation bias arises because managers with different prior commitments toward the evaluated employee pay attention to different items in the scorecard. We find that evaluators' prior recommendation does not affect what proportion of their visual...

... be accessed by clicking the link in Appendix A. Editor's note: Accepted by Steven E. Salterio. January 2018 September 2018 2019 eye tracking behavioral accounting methods research tool attention cognitive processes “The eyes don't lie. If you want to know what people...