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June 15, 2026Behavioral Research in Accounting

An Examination of the Effects of Accountability Tactics on Performance Evaluation Judgments in Public Accounting.

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Authors

SKSteven E. KaplanColorado State University PuebloPRPhilip M.J. ReckersArizona State University

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Implication

Laboratory experiment examines how accountability impacts performance evaluations by audit professionals, suggesting significant influences on judgments.

Key Points

  • This research aims to understand how accountability tactics affect evaluation judgments made by auditors regarding subordinate performance.
  • Laboratory experiment involving 88 experienced audit professionals.
  • Examined the interaction of accountability tactics with available information.
  • Analyzed the influence of causal attributions on performance ratings.
  • Accountability tactics had a significant main effect on evaluation judgments.
  • Causal attributions significantly influenced performance ratings.
  • Judgments impacted auditors' willingness to work with subordinates on future assignments.

Cite This Study

Kaplan et al. (1993) studied this question.

synapsesocial.com/papers/6a2f980ca1cfeec490829089https://doi.org/10.2308/bria-3957607
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Also Consider

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

  1. 1An Examination of Auditor Performance Evaluation.1985 · 1 citations
  2. 2The Effect of Accountability on Judgment: Development of Hypotheses for Auditing.1992 · 1 citations
  3. 3Experimental Evidence on the Effects of Accountability on Auditor Judgments.1991
  4. 4Factors Influencing Supervisor's Responses to Subordinate's Poor Performance: An Attributional Analysis.1991
  5. 5DISCUSSION OF Experimental Evidence on the Effects of Accountability on Auditor Judgments.1991