What question did this study set out to answer?

The commentary clarifies definitions of accountability and justification, exploring their impact on auditor judgments.

June 15, 2026

DISCUSSION OF Experimental Evidence on the Effects of Accountability on Auditor Judgments.

Key Points

The commentary clarifies definitions of accountability and justification, exploring their impact on auditor judgments.
Clarification of definitions related to accountability and justification.
Discussion of consequences of accountability in auditing.
Suggestions for future methodological approaches in studying accountability.
Highlights the significance of accountability in shaping auditor judgments.
Identifies potential areas for future research in accountability and audit decision making.

Abstract

Abstract The article comments on the study "Experimental Evidence on the Effects of Accountability on Auditor Judgments," by Van E. Johnson and Steve E. Kaplan, which was published in the March 2, 1991 issue. The authors in this comment clarify the definitions of accountability and justification. They then discuss some consequences of accountability in the auditing environment and suggest methodological approaches for future studies of accountability and audit decision making processes.

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Cite This Study

Peecher et al. (Sat,) studied this question.

synapsesocial.com/papers/6a2f975ea1cfeec4908286bc https://doi.org/https://doi.org/10.2308/ajpt-23471315

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