What question did this study set out to answer?

This research investigates how accountability impacts auditor judgments during inventory risk assessments.

Experimental Evidence on the Effects of Accountability on Auditor Judgments.

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Randomized trial examines how accountability influences auditor judgment, suggesting improved accuracy through motivation.

This research investigates how accountability impacts auditor judgments during inventory risk assessments.
Auditors completed a task assessing obsolescence risk of 20 inventory items.
Participants were divided into two groups: accountable and control.
The accountable group was informed their judgments would be reviewed and require explanation.
Auditors in the accountable group showed higher judgment consensus.
The accountable group exhibited greater self-insight compared to the control group.
Motivation from accountability potentially reduced judgment shortcomings.

Johnson et al. (1991) studied this question.

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