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This study examines the joint influence of accountability (specifically, accountability to a reviewer with similar or dissimilar task preferences) and preparers’ tacit managerial knowledge on task performance, and how this relationship is moderated by preparers’ technical knowledge and task complexity. In addition, the study examines the complex interaction of the above-mentioned variables on preparers’ work paper stylization attempts. The current audit environment is characterized by greater interaction among audit team members. In such an environment, audit preparers are likely to become aware of the early task preferences of their reviewers (that is, their immediate superior) on the treatment of particular audit issues. The reviewer’s task preferences may either be similar or dissimilar to the preparers’ task preferences, and this may have an effect on the preparers’ task performance. The extent this difference in performance is a joint function of the attributes of the preparers (in terms of their tacit managerial knowledge and technical knowledge) and task complexity is unknown. The current study attempts to shed some light on these issues. In addition, the current study specifically identifies forms of stylization that preparers engage in when they prepare justifications to their reviewers. Stylization refers to varying the form of framing and presenting the audit work paper justifications with the objective of persuading the reviewers on the quality of their work performed, and to enhance their reputations in the minds of their reviewers. Specifically, it examines how the attributes of the preparers interact with the accountability requirement facing the preparers, and with task complexity in influencing different forms of stylization. ii ATTENTION: The Singapore Copyright Act applies to the use of this document. Nanyang Technological University Library

The joint influence of accountability and preparers' tacit managerial knowledge on task performance and work paper stylization : the moderating effects of preparers' technical knowledge and task complexity