Influence of Experience and Accountability on Information Use and Judgments of Accountants

Abstract

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. JEL Classifications: M410.

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