 Auditors’ performance evaluations: An experimental analysis of the effects of initial impressions and task-specific experience on information later recalledKeith T. Jones, Steven C. Hunt and Clement C. Chen Accounting forum, 2008, vol. 32, issue 3, 213-224 Abstract: Professional auditors at two firms completed a computerized task designed to test the effects of initial impressions and experience upon the information later recalled about a subordinate. Subjects were given either a positive, negative, or neutral initial impression with respect to the subordinate's technical competence. They then reviewed randomly presented behavioral descriptions, completed an unrelated “distracter” task, and completed a free recall task related to the subordinate from the original task. Subjects inheriting a negative initial impression exhibited a greater tendency toward recall of weakness-related information compared to those given no specific initial impression. Those given a positive initial impression did not exhibit a similar confirmatory tendency. Experience in performance evaluation was associated with greater recall of unfavorable information, but only for subjects given no initial impression. Keywords: Performance evaluation; Initial impressions; Recall; Task-related experience; Auditors; Public accounting (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:32:y:2008:i:3:p:213-224 DOI: 10.1016/j.accfor.2007.12.004 Access Statistics for this article Accounting forum is currently edited by Glen Lehman More articles in Accounting forum from Elsevier |
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