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| Author: | Buchman, T. A. Tetlock, P. E. Reed, R. O. |
| Title: | Accountability and auditor's judgments about contingent events |
| Journal: | Journal of Business Finance and Accounting
1996 : APR, VOL. 23:3, p. 379-398 |
| Index terms: | ACCOUNTABILITY AUDITING LIABILITY |
| Language: | eng |
| Abstract: | Auditing researchers have accumulated a large body of findings that describes how auditors make decisions in experimental settings. One must be cautious, however, in assessing the generalizability of the models of auditor decision making that have been developed since numerous threats exist to the external validity of the typical experimental study of judgment and decision making. Of interest to this research is one particular threat: accountability. Psychological and auditing research suggests that findings of decision making developed in an experimental setting may be misleading unless the subjects are expected to be held accountable for their decisions. |
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