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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.