• Login
    View Item 
    •   Home
    • UA Graduate and Undergraduate Research
    • UA Theses and Dissertations
    • Dissertations
    • View Item
    •   Home
    • UA Graduate and Undergraduate Research
    • UA Theses and Dissertations
    • Dissertations
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Browse

    All of UA Campus RepositoryCommunitiesTitleAuthorsIssue DateSubmit DateSubjectsPublisherJournalThis CollectionTitleAuthorsIssue DateSubmit DateSubjectsPublisherJournal

    My Account

    LoginRegister

    About

    AboutUA Faculty PublicationsUA DissertationsUA Master's ThesesUA Honors ThesesUA PressUA YearbooksUA CatalogsUA Libraries

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    The contract selection effects of performance evaluation error and disclosure policy: An application in public accounting.

    • CSV
    • RefMan
    • EndNote
    • BibTex
    • RefWorks
    Thumbnail
    Name:
    azu_td_9517581_sip1_m.pdf
    Size:
    2.705Mb
    Format:
    PDF
    Description:
    azu_td_9517581_sip1_m.pdf
    Download
    Author
    Sayre, Todd Lamson.
    Issue Date
    1994
    Keywords
    Accounting.
    Committee Chair
    Waller, William
    
    Metadata
    Show full item record
    Publisher
    The University of Arizona.
    Rights
    Copyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author.
    Abstract
    When faced with various contract options, better workers self-select to those that pay according to performance (Salop and Salop 1976; Demski and Feltham 1978; Guasch and Weiss 1980; Chow 1983; Waller 1985; Waller and Chow 1985; Dillard and Fisher 1990). Similarly, this study suggests that public accounting firms, characterized by up-or-out contracts where workers are promoted or terminated based on the relative rank of their performance, design contracts that will attract better workers. This study hypothesizes that a low-skill worker's expected value of an up-or-out contract: (Hypothesis H1) is positively related to the error associated with employee performance measurement and (Hypothesis H2) is lower when the performance of terminated workers is disclosed versus when it is not. As a consequence of reducing the expected value, low-skill workers will tend to select other contracts. Hypothesis H1 is related to the analytical implications of tournament research by Nalebuff and Stiglitz 1980; Lazear and Rosen 1981; O'Keeffe, Viscusi, and Zeckhauser 1984; McLaughlin 1988). Two experiments were used to test the hypotheses. Both asked subjects to compare and state their preferences regarding two contracts; however, the first emphasized control while the second emphasized mundane realism. The data of both experiments strongly supported hypothesis H1. In the second experiment, this support was stronger yet for the responses of the subject's with the more extreme skill ratings. Results related to hypothesis 2 of the first experiment were weakly significant and of the second experiment were significant but opposite from the prediction.
    Type
    text
    Dissertation-Reproduction (electronic)
    Degree Name
    Ph.D.
    Degree Level
    doctoral
    Degree Program
    Business Administration
    Graduate College
    Degree Grantor
    University of Arizona
    Collections
    Dissertations

    entitlement

     
    The University of Arizona Libraries | 1510 E. University Blvd. | Tucson, AZ 85721-0055
    Tel 520-621-6442 | repository@u.library.arizona.edu
    DSpace software copyright © 2002-2017  DuraSpace
    Quick Guide | Contact Us | Send Feedback
    Open Repository is a service operated by 
    Atmire NV
     

    Export search results

    The export option will allow you to export the current search results of the entered query to a file. Different formats are available for download. To export the items, click on the button corresponding with the preferred download format.

    By default, clicking on the export buttons will result in a download of the allowed maximum amount of items.

    To select a subset of the search results, click "Selective Export" button and make a selection of the items you want to export. The amount of items that can be exported at once is similarly restricted as the full export.

    After making a selection, click one of the export format buttons. The amount of items that will be exported is indicated in the bubble next to export format.