Experimental Evidence on the Effects of Accountability on Auditor Judgments.
通过实验发现，告知审计师其判断将被审查和解释（问责制）能提高判断的一致性和自我洞察力，表明审计环境中的自然动机可改善判断质量。
Abstract This study examines the effect of accountability on auditor judgment. Professional auditors completed an inventory task in which they assessed the risk of obsolescence for 20 inventory items. The auditors were assigned to one of two groups. Auditors in the accountable group were told that their judgments would be reviewed and that they would be asked to explain their judgments. Auditors in the control group were told that their judgments were anonymous. Auditors in the accountable group displayed higher consensus and self-insight than auditors in the control group. The results of the paper suggest that motivation induced by naturally occurring elements of the auditor's decision environment can mitigate shortcomings in auditor judgments.