To develop the study’s hypotheses, we review prior psychology and accounting research examining juror decision making. Prior research indicates that legally irrelevant factors unduly influence lay evaluators’ decisions (Hastie 1993; Kadous 2000; Robbennolt et al. 2003; Palmrose 2010). For example, in audit settings, lay evaluators often rely on the plaintiff’s alleged losses asevidence and ignore more diagnostic information such as the quality of the auditor’s work. Prior studies on the effects of domain experience on task performance