So far the reflections have shown that there may be opportunities for the accountor to use the information asymmetries to his or her advantage, including the option of withholding strategically relevant accountability information. In phase three of the accountability phases, the setting changes. The accountee passes a judgment. It is in line with the reasoning of principal-agent theory that the accountee also makes use of his or her discretionary freedom to use information asymmetries to his or her advantage. Principal-agent theory would argue that the probability of this behavior occurring depends on its expected gains.