Discussion of Determinants of the Justifiability of Performance in Ill-Structured Audit Tasks

Kennedy, Kleinmuntz, and Peecher investigate three determinants of decision justifiability: (1) the decision reached, in this case, the accounting treatment endorsed by an audit partner; (2) access to authoritative guidance; and (3) the presence of potentially conflicting advice. The paper broadens our view of accountability and related concepts, and complements work investigating determinants of auditor expertise. Conference discussion focused on the constructs 'justifiability" and "consultation" as well as on experimental issues. My comments are structured around these three areas.