Purpose – The purpose of this paper is to investigate whether audit professionals exhibit greater performance evaluation bias compared to non‐accounting professionals. Design/methodology/approach – Both audit and non‐accounting professional subjects read a case study and evaluated the...

Lists research evidence that organizations are often unaware of underutilized capacity resources and examines the implications of explicit unused capacity reporting which identifies the cost of unused capacity, pointing out that although this information is useful, it may increase evaluator...

Purpose – The purpose of this paper is to investigate whether audit professionals exhibit greater performance evaluation bias compared to non-accounting professionals. Design/methodology/approach – Both audit and non-accounting professional subjects read a case study and evaluated the...