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- Publisher
- Wiley
- Copyright
- Copyright © 2001 Wiley Subscription Services, Inc., A Wiley Company
- ISSN
- 1090-6738
- eISSN
- 1099-1123
- DOI
- 10.1111/j.1099-1123.2001.00331.x
- Publisher site
- See Article on Publisher Site
Abstract
This experiment focused on the effect of accountability on senior audit managers' reporting decisions related to ambiguous scenarios, where the auditors could only speculate on the views of superior auditors on specific reporting issues. It examines the potential effect of accountability on the relationship between judgments an auditor would make versus the judgments the auditor perceives superior partners would make. In particular, accountable auditors were predicted to engage in a hybrid strategy of processing information with more effort and of complying more with views they perceived to be held by the superiors. Consistent with the acceptability heuristic, the results indicate that accountability is associated with greater agreement between self‐judgments and judgments the auditor perceives superiors would make. However, contrary to Tetlock's (1992) theory but consistent with some prior research (Johnson and Kaplan, 1991; Hoffman and Patton, 1997), the accountability treatment did not significantly affect the auditors' processing of information.
Journal
International Journal of Auditing – Wiley
Published: Jul 1, 2001