The Effect of a Superior's Perceived Expertise on the Predecisional Distortion of Evidence by Auditors
研究发现审计师会因上级的专业能力而扭曲证据解读，但这种扭曲在上级专业能力高时可能反而提升审计质量，且该效应在澳大利亚和韩国审计师中一致。
SUMMARY Auditors have been shown to predecisionally distort the interpretation of evidence in a direction that favors the known preferences of their superior. This has the potential to adversely influence audit quality by threatening the objectivity with which evidence is evaluated. We, however, find results consistent with auditors perceiving their superior's known preference to be conveying normatively relevant information. Our results show, across both auditors from Australia and South Korea, that there are greater levels of predecisional distortion toward a preference held by a superior perceived to have relatively higher levels of expertise than toward a preference held by a superior perceived to have relatively lower levels of expertise. To the extent that auditors accurately perceive their superior's expertise, predecisional distortion of evidence may contribute to, rather than detract from, audit quality. Notwithstanding the potential for differences in hierarchical culture to influence the way in which auditors respond to the known preferences of their superior, our findings are consistent across auditors from Australia and South Korea. This suggests that the perceived expertise of the superior reduces the effect of hierarchical culture on the influence that a superior's known preference has on their subordinate's judgments. Data Availability: Contact the authors.