What question did this study set out to answer?

The aim is to understand how partner views affect subordinate auditors' compliant behavior under accountability conditions.

Auditor judgements: The effects of the partner's views on...

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Randomized trial examines subordinate auditors’ behavior under accountability, indicating partner views influence their compliance.

The aim is to understand how partner views affect subordinate auditors' compliant behavior under accountability conditions.
Examined subordinate auditors' behavior in context of accountability and acceptability heuristic.
Measured responses to partner views in a controlled setting.
Subordinate auditors exhibited increased compliant behavior when partner views emphasized accountability.
Variations in partner perspectives significantly influenced the acceptability heuristic in audit judgments.

Tan et al. (1997) studied this question.

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