Influence of experience and accountability on information use and judgments of accountants

Research output: Contribution to journalArticle

Abstract

We conduct an experiment to examine an important issue—the interactive effects of experience and accountability on the use of information and the judgments of professional accountants. The results provide evidence that both experience and accountability individually and interactively affect both information use and accountants’ judgments. The findings also show that the interactive effect of accountability on information use and judgment is greater for less experienced accountants than for experienced accountants. Specifically, our analysis shows that the accountability results are driven by less experienced accountants. The use of accounting information and judgment are significantly improved in less experienced accountants when they are held accountable, while no significant difference is demonstrated for experienced accountants. The results have important implications for enhancing the judgments, decision-making skills, and performance of both experienced and less experienced accountants, especially with regard to organizational training, review programs, and incentives to motivate accountants.

Original languageEnglish
Pages (from-to)135-151
Number of pages17
JournalJournal of International Accounting Research
Volume17
Issue number3
Early online date2018
DOIs
Publication statusPublished - 1 Sep 2018

Keywords

  • experience
  • accountability
  • professional judgment
  • information use

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