Article ID Journal Published Year Pages File Type
1003856 Accounting Forum 2008 12 Pages PDF
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.

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Social Sciences and Humanities Business, Management and Accounting Accounting
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