This study investigates the effects of differential accountability pressure strength on auditors’ materiality judgment. We evaluate whether incremental levels of accountability (i.e., review, justification, feedback) increase judgment conservatism, decreases variability, and increase effort. Eighty four auditors participated in a between -subjects experiment that included a planning materiality task. As predicted, auditors under higher levels of accountability pressure (i.e., justification, feedback) provided more conservatism materiality judgment and had less judgment variability than auditors under lower levels of pressure (i.e., review, anonymity). The results also indicate that accountability strength was positively related to the amount of time spent on the task and explanation length. We consider implications for research, practice, and policy in the context of the studies limitations.
Etemadi,H and Jabari,H . (2007). The Role of Accountability in Auditors Judgment Quality. Empirical Studies in Financial Accounting, 5(18), 105-122.
MLA
Etemadi,H , and Jabari,H . "The Role of Accountability in Auditors Judgment Quality", Empirical Studies in Financial Accounting, 5, 18, 2007, 105-122.
HARVARD
Etemadi H, Jabari H. (2007). 'The Role of Accountability in Auditors Judgment Quality', Empirical Studies in Financial Accounting, 5(18), pp. 105-122.
CHICAGO
H Etemadi and H Jabari, "The Role of Accountability in Auditors Judgment Quality," Empirical Studies in Financial Accounting, 5 18 (2007): 105-122,
VANCOUVER
Etemadi H, Jabari H. The Role of Accountability in Auditors Judgment Quality. Empirical Studies in Financial Accounting. 2007;5(18):105-122 (In Persian).
