DISCUSSION OF The Effect of Accountability on Judgment: Development of Hypotheses for Auditing.
讨论审计师问责制对判断的影响，指出社会心理学研究表明问责制影响思维方式和内容，并分析影响问责感受的因素，为审计研究提供方向。
Abstract The article focuses on the author's views on the importance of auditor accountability in decision making. Accountability, which involves justifying one's judgments/decisions to others, is an important element of the social environment. While accountability appears to be a part of the audit environment, very little is known about how accountability affects auditors' judgments. Research in social psychology suggests that accountability affects both how and what one thinks. Given its role in the auditor's decision environment, understanding when and how accountability affects audit judgment appears to be a topic worthy of research. There are some factors which affect the degree to which individuals will feel accountable. These include the responsibility for the judgment, the direction (positive or negative) and significance of the outcome or potential outcomes, the nature of the predicament and the goals of the decision maker (e.g., influence and power, control over resources, increased self-esteem).