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Auditors’ self-other agreement on perceived possession of expert attributes

Advances in Accounting Behavioral Research

ISBN: 978-1-84663-960-9, eISBN: 978-1-84663-961-6

Publication date: 28 July 2008


In this study 43 auditors of varying rank (staff/assistant, senior/supervisors, and managers/partners) and expertise level (candidates for specialty, competent specialists, and expert specialists) assessed the degree to which they believed themselves and their colleagues possessed detailed expert attributes. Definitions of 11 attributes that were found by Abdolmohammadi, Searfoss, and Shanteau (2004) to be extremely or very important to expertise in audit specialty were provided to the subjects for their assessment. As hypothesized, the possession of many attributes that can be classified as trainable and developable differed by professional rank. However, innate attributes of intelligence and quick thinker did not differ by professional rank. Also, as hypothesized, systematic biases in assessment of possession of attributes of superiors and subordinates were observed, as well as evidence of inflated bias of self by some participants. Implications for accounting practice, education, and research are discussed.


Abdolmohammadi, M.J. (2008), "Auditors’ self-other agreement on perceived possession of expert attributes", Arnold, V., Clinton, B.D., Lillis, A., Roberts, R., Wolfe, C. and Wright, S. (Ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 11), Emerald Group Publishing Limited, Leeds, pp. 81-102.



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