Supervisors are the linking pin between the organization and its employees, and therefore play an important role for organizational performance and success. Prior literature often considers the link between supervisors and employee performance in their current job. However, the attention is...

The accounting literature has recently transitioned from the focus on client- or audit firm-level characteristics and their relation with audit quality to the inclusion of audit partner and team effects in audit quality. We extend this literature by studying whether tacit knowledge is a relevant...

In this study, we examine the effectiveness of a performance management system that explicitly assesses an employee's potential for the purpose of making informed promotion decisions. We exploit the change in a performance management system that shifts from the implicit identification of high...

This paper investigates the role of the supervisor from a performance management and control perspective. This investigation has two parts: (1) who to select as supervisor and (2) does the supervisor actually have an impact on subordinate performance. As many organizations have a structured...

While prior research on performance evaluation bias has mainly focused on the determinants and consequences of rating errors, we investigate which mechanisms firms use to actively reduce these errors. We empirically examine in how far firms create implicit incentives to supervisors to provide...