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June 15, 2026Auditing A Journal of Practice & Theory

The Effect of Accountability on Judgment: Development of Hypotheses for Auditing.

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Authors

WJWilliam F. Messier Jr.WQWilliam C. Quilliam

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Implication

Hypotheses demonstrate accountability influences auditor judgment and cognitive processes.

Key Points

  • This paper reviews accountability's impact on auditor judgment and proposes hypotheses for future research.
  • Literature review on accountability from cognitive and social psychology.
  • Assessment of accountability's relevance to auditing decision making.
  • Development of hypotheses based on identified cognitive tactics and processing effects.
  • Auditors utilize accounts and apologies to mitigate accountability impacts.
  • Increased accountability enhances cognitive processing, affecting judgment positively and negatively.
  • Insights suggest a need for further exploration of accountability's role in auditing contexts.

Cite This Study

Jr. et al. (1992) studied this question.

synapsesocial.com/papers/6a2f975ea1cfeec4908286e2https://doi.org/10.2308/ajpt-19206189
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Experimental Evidence on the Effects of Accountability on Auditor Judgments.1991
  2. 2DISCUSSION OF Experimental Evidence on the Effects of Accountability on Auditor Judgments.1991
  3. 3DISCUSSION OF The Effect of Accountability on Judgment: Development of Hypotheses for Auditing.1992
  4. 4An Examination of the Effects of Accountability Tactics on Performance Evaluation Judgments in Public Accounting.1993
  5. 5Auditor judgements: The effects of the partner's views on...1997