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A comparison of auditor and non-auditor performance evaluations: Are accountants harsh critics?

机译：审计师与非审计师绩效评估的比较：会计师是苛刻的批评者吗？

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Purpose – The purpose of this paper is to investigate whether audit professionals exhibit greater performance evaluation bias compared to non-accounting professionals. Design/methodology/approach – Both audit and non-accounting professional subjects read a case study and evaluated the performance of a hypothetical subordinate. Two factors were manipulated the subordinate's work performance history and the subordinate's current performance relative to a budget. Findings – It was found that reputation bias and hindsight bias are prevalent in both professional groups. The groups exhibit no difference with respect to reputation bias; however, it was found that public accountants exhibit significantly greater hindsight bias relative to non-accounting professionals. Practical implications – The paper provides evidence that accountants are relatively harsh critics of subordinate performance. Importantly, the paper investigates accountant vs non-accountant comparisons where subordinates' ex ante decisions are consistent with superiors' ex ante guidance (i.e. ex post performance being either favorable vs unfavorable is purely outcome-effect driven). If the findings are robust, this study provides a fundamental reason why employee retention in public accounting is relatively low. Originality/value – This paper is the first to make direct comparisons of performance evaluation bias effects between auditors and similarly experienced working professions.
机译：目的–本文的目的是调查与非会计专业人员相比，审计专业人员是否表现出更大的绩效评估偏差。设计/方法/方法–审计和非会计专业科目都会阅读案例研究并评估假设下属的表现。操纵了下属的工作绩效历史和下属相对于预算的当前绩效的两个因素。调查结果–发现在两个专业群体中普遍存在声誉偏见和后见之明。这些群体在声誉偏见方面没有差异；然而，我们发现，与非会计专业人士相比，公共会计师具有更大的事后偏见。实际意义–本文提供的证据表明，会计师是从属绩效的相对苛刻的批评者。重要的是，本文研究了下属的事前决策与上级事前指导相一致的会计与非会计比较（即事后绩效是好是坏，纯粹是结果效应驱动）。如果发现是可靠的，则本研究提供了员工在公共会计中保留率相对较低的根本原因。原创性/价值–本文是第一个直接比较审计师与经验类似的职业之间的绩效评估偏差效应的论文。

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