Audit judgment research—Issues addressed, research methods and future directions | Zendy

Trotman Ken T. | Zendy

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Audit judgment research—Issues addressed, research methods and future directions

Author(s) -

Trotman Ken T.

Publication year - 1998

Publication title -

accounting and finance

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.645

H-Index - 49

eISSN - 1467-629X

pISSN - 0810-5391

DOI - 10.1111/1467-629x.00007

Subject(s) - audit , heuristics , management science , key (lock) , decision aids , computer science , research design , psychology , data science , knowledge management , sociology , business , engineering , computer security , social science , accounting , medicine , alternative medicine , pathology , operating system

This paper outlines the purpose of judgment and decision making research in auditing. It examines the following areas of this research: policy capturing; heuristics and biases; information search, hypothesis generation and protocol analysis; knowledge and memory; group decision making; decision aids; and environmental and motivational issues. For each of these issues I outline the key research issues that have been addressed, the research methods used, a summary of past research and potential future research.

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