Search Results - subject:"outcome effect"

A matter of perspective : mitigating the outcome effect in auditor performance evaluations

Brown, J. Owen; Millar, Melanie - In: Auditing : a journal of practice & theory 42 (2023) 4, pp. 1-22

Persistent link: https://www.econbiz.de/10014445822

The outcome effect and professional skepticism : a replication and a failed attempt at mitigation

Brazel, Joseph F.; Gimbar, Christine; Maksymov, Eldar M.; … - In: Behavioral research in accounting 31 (2019) 2, pp. 135-143

Persistent link: https://www.econbiz.de/10012301377

The outcome effect and professional skepticism

Brazel, Joseph F.; Jackson, Scott B.; Schaefer, Tammie J.; … - In: The accounting review : a publication of the American … 91 (2016) 6, pp. 1577-1599

Persistent link: https://www.econbiz.de/10011621126

The effects of firm-provided measure weightings on evaluators' incorporation of non-contractible information

Long, James H.; Mertins, Lasse; Vansant, Brian - In: Journal of management accounting research : JMAR 27 (2015) 1, pp. 47-62

Persistent link: https://www.econbiz.de/10011303062

The outcome effect – A review and implications for future research

Mertins, Lasse; Salbador, Debra; Long, James H. - In: Journal of Accounting Literature 31 (2013) 1, pp. 2-30

This paper synthesizes the extant research on the outcome effect in the accounting domain, focusing primarily on the … underlying cognitive and motivational causes, the contexts in which the outcome effect is observed, the factors that influence … which the outcome effect is reflective of bias, how this bias can be effectively mitigated, ways in which outcome …

Persistent link: https://www.econbiz.de/10014839695

The outcome effect : a review and implications for future research

Mertins, Lasse; Salbador, Debra; Long, James H. - In: Journal of accounting literature : the official journal … 31 (2013) 1, pp. 2-30

Persistent link: https://www.econbiz.de/10010476494

The influence of information presentation order and evaluation time horizon on the outcome effect

Mertins, Lasse; Long, James H. - In: Advances in accounting : a research annual 28 (2012) 2, pp. 243-253

Persistent link: https://www.econbiz.de/10009715444

The motives of organizational justice

Nadisic, Thierry - HEC Paris (École des Hautes Études Commerciales) - 2006

The article proposes an answer to the question of why people care about justice in the workplace.

Persistent link: https://www.econbiz.de/10005011500

Performance evaluations based on financial information: how do managers use situational information?

Rose, Jacob M. - In: Managerial Finance 30 (2004) 6, pp. 46-65

Organizations regularly use budgets as benchmarks for performance, and budgets represent a key control feature for almost every organization (Brown and Solomon (1993)). Research has demonstrated that outcome effects are pervasive in performance evaluation processes, and that performance...

Persistent link: https://www.econbiz.de/10014939748