the effects of domain experience and task presentation format on accountants’ information relevance assurance”, the accounting review（域经验和任务表示格式的影响会计信息相关性的保证u201d,会计审核）.pdfVIP

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the effects of domain experience and task presentation format on accountants’ information relevance assurance”, the accounting review（域经验和任务表示格式的影响会计信息相关性的保证u201d,会计审核）.pdf

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the effects of domain experience and task presentation format on accountants’ information relevance assurance”, the accounting review（域经验和任务表示格式的影响会计信息相关性的保证u201d,会计审核）

THE ACCOUNTING REVIEW Vol. 76, No. 3 July 2001 pp. 405–429 The Effects of Domain Experience and Task Presentation Format on Accountants’ Information Relevance Assurance Sandra C. Vera-Mun˜oz University of Notre Dame William R. Kinney, Jr. The University of Texas at Austin Sarah E. Bonner University of Southern California ABSTRACT: Information relevance advisory services offer growth opportuni- ties for accountants in CPA ﬁrms, but we know little about the types of knowl- edge needed to provide high-quality advice. In a two-stage experiment, ac- countants with different management and public accounting experiences (that we suggest lead to different types of knowledge) receive task information in alternative formats, and develop relevant information for a client’s decision. We ﬁnd that participants are more likely to choose an appropriate problem representation when they receive an appropriate task format or when they have more management or public accounting experience (stage one). Also, when participants choose an appropriate problem representation, more man- agement accounting experience improves their development of relevant infor- mation, but more public accounting experience does not (stage two). Our re- sults suggest that tailored task presentation and domain experience that We acknowledge the helpful comments of Michael Bamber, Lisa Koonce, Bob Libby, Marlys Lipe, Joan Luft, Marjorie Shelley, Geoff Sprinkle, two anonymous reviewers, accounting workshop participants at Cornell Univer- sity, the University of Georgia, the University of Notre Da