We investigate the impact of supplemental information displays on the quality of decisions made using a common strategic performance measurement system, the Balanced Scorecard. A distinguishing feature of the balanced scorecard (BSC) is the number and diversity of its metrics. To effectively...

The advantages and disadvantages of diversification have been debated ad nausem by academics as well as business professionals, with the current consensus appearing to be that diversification destroys value. The effect of overall diversification (with no further refinement as to whether such...

This study examines the joint effect on auditor performance of two accountability features in the audit review process: review mode and reviewer preference. It investigates whether the auditors' strategic behavior can be mitigated under the e-mail review mode. Seventy-eight auditors participated...