The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance
通过两阶段实验，研究会计师的管理与公共会计经验以及任务信息呈现格式如何影响其为客户决策提供高质量相关性建议的能力。
Information relevance advisory services offer growth opportunities for accountants in CPA firms, but we know little about the types of knowledge needed to provide high-quality advice. In a two-stage experiment, accountants with different management and public accounting experiences (that we suggest lead to different types of knowledge) receive task information in alternative formats, and develop relevant information for a client's decision. We find that participants are more likely to choose an appropriate problem representation when they receive an appropriate task format or when they have more management or public accounting experience (stage one). Also, when participants choose an appropriate problem representation, more management accounting experience improves their development of relevant information, but more public accounting experience does not (stage two). Our results suggest that tailored task presentation and domain experience that facilitates acquisition of multiple knowledge types improve accountants' information relevance advice.