... evaluated social outcomes presented in a BSC. Proximity and scorecard format were manipulated in a 2 × 2 factorial design. Findings – The results indicate that physical and social proximity increase the extent to which performance evaluation is influenced by the ethical values of the evaluator...

... junior auditors to exert more effort to increase their performance in the work environment of increased time pressure. The audit firms may incorporate relative performance evaluations into incentive schemes, to improve junior auditors' performance for structured tasks. Originality/value The paper...

... performance evaluation practices of IA are also examined. Design/methodology/approach Semi‐structured interviews were utilised to elicit the perceptions of key corporate governance actors about the evolving role of IA, as well as IA effectiveness, in terms of its design, measurement and evaluation...