DISCUSSION OF Experimental Evidence on the Effects of Accountability on Auditor Judgments.
评论了Johnson和Kaplan关于问责制对审计师判断影响的实验研究，澄清了问责制与合理化的定义，讨论了审计环境中问责制的后果，并为未来研究提出了方法论建议。
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.