An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Keith T. Jones
Illinois State University

Steven C. Hunt
Western Illinois University

Clement C. Chen
University of Michigan - Flint

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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