IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v28y2003i4p395-412.html
   My bibliography  Save this article

Experimental judgment and decision research in auditing: the first 25 years of AOS

Author

Listed:
  • Solomon, Ira
  • Trotman, Ken T.

Abstract

No abstract is available for this item.

Suggested Citation

  • Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
  • Handle: RePEc:eee:aosoci:v:28:y:2003:i:4:p:395-412
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0361-3682(02)00023-5
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Simnett, Roger, 1996. "The effect of information selection, information processing and task complexity on predictive accuracy of auditors," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 699-719.
    2. Ricchiute, David N., 1999. "The effect of audit seniors' decisions on working paper documentation and on partners' decisions," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 155-171, April.
    3. Bonner, S. E. & Libby, R. & Nelson, M. W., 1997. "Audit category knowledge as a precondition to learning from experience," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 387-410, July.
    4. Mcdaniel, Ls, 1990. "The Effects Of Time Pressure And Audit Program Structure On Audit Performance," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 267-285.
    5. Bonner, Se & Lewis, Bl, 1990. "Determinants Of Auditor Expertise," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 1-20.
    6. Windsor, Carolyn A. & Ashkanasy, Neal M., 1995. "The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 701-720.
    7. Kaplan, Steven E. & Reckers, Philip M. J., 1989. "An examination of information search during initial audit planning," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 539-550, October.
    8. Wong-On-Wing, Bernard & Hal Reneau, J. & West, Stephen G., 1989. "Auditors' perception of management: Determinants and consequences," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 577-587, October.
    9. Hull, Rita P. & Umansky, Philip H., 1997. "An examination of gender stereotyping as an explanation for vertical job segregation in public accounting," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 507-528, August.
    10. Solomon, Ira & Krogstad, Jack L. & Romney, Marshall B. & Tomassini, Lawrence A., 1982. "Auditors' prior probability distributions for account balances," Accounting, Organizations and Society, Elsevier, vol. 7(1), pages 27-41.
    11. Colbert, Janet L., 1988. "Inherent risk: An investigation of auditors' judgments," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 111-121, March.
    12. Libby, R, 1985. "Availability And The Generation Of Hypotheses In Analytical Review," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 648-667.
    13. Birnberg, Jacob G. & Shields, Michael D., 1984. "The role of attention and memory in accounting decisions," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 365-382, October.
    14. Libby, Robert & Lewis, Barry L., 1982. "Human information processing research in accounting: The state of the art in 1982," Accounting, Organizations and Society, Elsevier, vol. 7(3), pages 231-285, July.
    15. Trotman, Kt & Yetton, Pw, 1985. "The Effect Of The Review Process On Auditor Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 256-267.
    16. Reimers, Jane L. & Butler, Stephen A., 1992. "The effect of outcome knowledge on auditors' judgmental evaluations," Accounting, Organizations and Society, Elsevier, vol. 17(2), pages 185-194, February.
    17. Trotman, Kt & Yetton, Pw & Zimmer, Ir, 1983. "Individual And Group Judgments Of Internal Control-Systems," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 286-292.
    18. Joyce, Ej, 1976. "Expert Judgment In Audit Program Planning," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 29-60.
    19. Blocher, Edward & Moffie, Robert P. & Zmud, Robert W., 1986. "Report format and task complexity: Interaction in risk judgments," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 457-470, October.
    20. Gaumnitz, Br & Nunamaker, Tr & Surdick, Jj & Thomas, Mf, 1982. "Auditor Consensus In Internal Control Evaluation And Audit Program-Planning," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 745-755.
    21. Kida, T, 1984. "The Impact Of Hypothesis-Testing Strategies On Auditors Use Of Judgment Data," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 332-340.
    22. Waller, William S. & Felix, William Jr, 1989. "Auditors' causal judgments: Effects of forward vs backward inference on information processing," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 179-200, January.
    23. Nanni, Alfred Jr., 1984. "An exploration of the mediating effects of auditor experience and position in internal accounting control evaluation," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 149-163, June.
    24. Pincus, Karen V., 1989. "The efficacy of a red flags questionnaire for assessing the possibility of fraud," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 153-163, January.
    25. Libby, Robert & Trotman, Ken T., 1993. "The review process as a control for differential recall of evidence in auditor judgments," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 559-574, August.
    26. Frederick, Dm & Libby, R, 1986. "Expertise And Auditors Judgments Of Conjunctive Events," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 270-290.
    27. Trotman, Ken T. & Sng, Jennifer, 1989. "The effect of hypothesis framing, prior expectations and cue diagnosticity on auditors' information choice," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 565-576, October.
    28. Hoffman, VB & Patton, JM, 1997. "Accountability, the dilution effect, and conservatism in auditors' fraud judgments," Journal of Accounting Research, Wiley Blackwell, vol. 35(2), pages 227-237.
    29. Sweeney, John T. & Roberts, Robin W., 1997. "Cognitive moral development and auditor independence," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 337-352.
    30. Uecker, Wilfred C. & Kinney, William Jr., 1977. "Judgmental evaluation of sample results: A study of the type and severity of errors made by practicing CPAs," Accounting, Organizations and Society, Elsevier, vol. 2(3), pages 269-275, June.
    31. Kida, T, 1980. "An Investigation Into Auditors Continuity And Related Qualification Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 506-523.
    32. Shields, Michael D. & Solomon, Ira & Waller, William S., 1987. "Effects of alternative sample space representations on the accuracy of auditors' uncertainty judgments," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 375-385, June.
    33. Gibbins, M, 1984. "Propositions About The Psychology Of Professional Judgment In Public Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 103-125.
    34. Bamber, E. Michael & Ramsay, Robert J. & Tubbs, Richard M., 1997. "An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 249-268.
    35. Joyce, Ej & Biddle, Gc, 1981. "Are Auditors Judgments Sufficiently Regressive," Journal of Accounting Research, Wiley Blackwell, vol. 19(2), pages 323-349.
    36. Braun, Robert L., 2000. "The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 243-259, April.
    37. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
    38. Firth, Michael, 1979. "Consensus views and judgment models in materiality decisions," Accounting, Organizations and Society, Elsevier, vol. 4(4), pages 283-295, October.
    39. Harrell, Adrian & Taylor, Martin & Chewning, Eugene, 1989. "An examination of management's ability to bias the professional objectivity of internal auditors," Accounting, Organizations and Society, Elsevier, vol. 14(3), pages 259-269, April.
    40. Salterio, Steven, 1996. "The effects of precedents and client position on auditors' financial accounting policy judgment," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 467-486, July.
    41. Hogarth, Robin M., 1993. "Accounting for decisions and decisions for accounting," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 407-424, July.
    42. Bonner, Sarah E., 1994. "A model of the effects of audit task complexity," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 213-234, April.
    43. Schultz, Jj & Reckers, Pmj, 1981. "The Impact Of Group Processing On Selected Audit Disclosure Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 19(2), pages 482-501.
    44. Butt, Jl, 1988. "Frequency Judgments In An Auditing-Related Task," Journal of Accounting Research, Wiley Blackwell, vol. 26(2), pages 315-330.
    45. Purvis, S. E. C., 1989. "The effect of audit documentation format on data collection," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 551-563, October.
    46. Ismail, Zubaidah & Trotman, Ken T., 1995. "The impact of the review process in hypothesis generation tasks," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 345-357, July.
    47. Joyce, Ej & Biddle, Gc, 1981. "Anchoring And Adjustment In Probabilistic Inference In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 120-145.
    48. Pei, Buck K. W. & Reed, Sarah A. & Koch, Bruce S., 1992. "Auditor belief revisions in a performance auditing setting: An application of the belief-adjustment model," Accounting, Organizations and Society, Elsevier, vol. 17(2), pages 169-183, February.
    49. Salterio, S. & Koonce, L., 1997. "The persuasiveness of audit evidence: The case of accounting policy decisions," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 573-587, August.
    50. Gibbins, Michael & Jamal, Karim, 1993. "Problem-centred research and knowledge-based theory in the professional accounting setting," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 451-466, July.
    51. Weber, R, 1980. "Some Characteristics Of The Free-Recall Of Computer Controls By Edp Auditors," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 214-241.
    52. Holt, Doris L., 1987. "Auditors and base rates revisited," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 571-578, October.
    53. Wright, Arnold, 1988. "The impact of prior working papers on auditor evidential planning judgments," Accounting, Organizations and Society, Elsevier, vol. 13(6), pages 595-605, October.
    54. Butt, Jane L. & Campbell, Terry L., 1989. "The effects of information order and hypothesis-testing strategies on auditors' judgments," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 471-479, October.
    55. Libby, R & Frederick, Dm, 1990. "Experience And The Ability To Explain Audit Findings," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 348-367.
    56. Shanteau, James, 1989. "Cognitive heuristics and biases in behavioral auditing: Review, comments and observations," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 165-177, January.
    57. Libby, Robert & Lewis, Barry L., 1977. "Human information processing research in accounting: The state of the art," Accounting, Organizations and Society, Elsevier, vol. 2(3), pages 245-268, June.
    58. Asare, S. K. & Wright, A., 1997. "Hypothesis revision strategies in conducting analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 22(8), pages 737-755, November.
    59. Yip-Ow, Jackson & Tan, Hun-Tong, 2000. "Effects of the preparer's justification on the reviewer's hypothesis generation and judgment in analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 203-215, February.
    60. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
    61. Waller, William S. & Felix, William Jr., 1984. "The auditor and learning from experience: Some conjectures," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 383-406, October.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. José Alonso Borba & Fernando Dal-Ri Murcia, 2006. "Opportunities for Research and Publication in Accounting: A Preliminary Study on Academic Journals Published in English and Available at the CAPES’s Basis," Brazilian Business Review, Fucape Business School, vol. 3(1), pages 86-101, January.
    2. Stephen X. Zhang & Javier Cueto, 2017. "The Study of Bias in Entrepreneurship," Entrepreneurship Theory and Practice, , vol. 41(3), pages 419-454, May.
    3. Andra Maria ACHIM (NAȘCA), 2018. "The Strength Of Auditing And Reporting Standards In Relation To Financial Reporting Quality," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 17, pages 193-197, September.
    4. Florian Hoos & Grégoire Bollmann, 2012. "Is accountability a double-edged sword? Experimental evidence on the effectiveness of internal controls to prevent fraud," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(2), pages 115-132, November.
    5. Phua Lian Kee & Siti Nabiha Abd. Khalid & Chee Hong Kok & Adeline Lau & Cheng Chai Yu, 2013. "Internet Technologies Usage by Audit Firms in Malaysia," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 9(1), pages 47-66.
    6. Emett, Scott A. & Libby, Robert & Nelson, Mark W., 2018. "PCAOB guidance and audits of fair values for Level 2 investments," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 57-72.
    7. Alper Erserim, 2016. "Intellectual Structure of Accounting Research: A Historical Review on the Journal of Accounting Organization Society," Accounting and Finance Research, Sciedu Press, vol. 5(2), pages 1-1, May.
    8. Malcolm Anderson, 2004. "Accounting history publications 2003," Accounting History Review, Taylor & Francis Journals, vol. 14(2), pages 209-215.
    9. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
    10. Gideon Tayo AKINLEYE & Comfort Temidayo OLANIPEKUN, 2019. "Effects of Information Technology (IT) on Internal Audit in Southwest Nigeria Universities," Journal of Economics and Behavioral Studies, AMH International, vol. 11(1), pages 22-26.
    11. Kris Hardies & Diane Breesch & Joël Branson, 2011. "Male and female auditors' overconfidence," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(1), pages 105-118, November.
    12. Schultz Jr., Joseph J. & Bierstaker, James Lloyd & O'Donnell, Ed, 2010. "Integrating business risk into auditor judgment about the risk of material misstatement: The influence of a strategic-systems-audit approach," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 238-251, February.
    13. Kris Hardies & Diane Breesch & Joël Branson, 2012. "Male and female auditors' overconfidence," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 27(1), pages 105-118, January.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Trotman, Ken T. & Bauer, Tim D. & Humphreys, Kerry A., 2015. "Group judgment and decision making in auditing: Past and future research," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 56-72.
    2. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
    3. Dierynck, Bart & Kadous, Kathryn & Peters, Christian P. H., 2024. "Learning in the auditing profession: A framework and future directions," Other publications TiSEM eb74c8e4-bc4a-4b71-b88a-4, Tilburg University, School of Economics and Management.
    4. Rich, J. S. & Solomon, I. & Trotman, K. T., 1997. "The audit review process: A characterization from the persuasion perspective," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 481-505, July.
    5. Bamber, E. Michael & Ramsay, Robert J. & Tubbs, Richard M., 1997. "An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 249-268.
    6. Sadok Mansour, 2007. "Modelisation Du Risque Dans Les Methodologies D'Audit : Apport Des De La Psychometrie," Post-Print halshs-00543217, HAL.
    7. repec:dau:papers:123456789/3528 is not listed on IDEAS
    8. Jean Bã‰Dard, 1991. "Compétence et qualité des décisions de vérification," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 223-252, September.
    9. Bonner, Sarah E. & Sprinkle, Geoffrey B., 2002. "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 303-345.
    10. Jean Bã‰Dard, 1991. "Expertise and Its Relation to Audit Decision Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 198-222, September.
    11. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
    12. Luippold, Benjamin L. & Kida, Thomas & Piercey, M. David & Smith, James F., 2015. "Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 39-54.
    13. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
    14. Ismail, Zubaidah & Trotman, Ken T., 1995. "The impact of the review process in hypothesis generation tasks," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 345-357, July.
    15. Hoffman, Vicky B. & Joe, Jennifer R. & Moser, Donald V., 2003. "The effect of constrained processing on auditors' judgments," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 699-714.
    16. Hurley, Patrick J., 2015. "Ego depletion: Applications and implications for auditing research," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 47-76.
    17. Choo, Freddie, 1996. "Auditors' knowledge content and judgment performance: A cognitive script approach," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 339-359, May.
    18. Kimberly K. Moreno & Sudip Bhattacharjee & Duane M. Brandon, 2007. "The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 983-1014, September.
    19. Shana Clor‐Proell & Mark W. Nelson, 2007. "Accounting Standards, Implementation Guidance, and Example‐Based Reasoning," Journal of Accounting Research, Wiley Blackwell, vol. 45(4), pages 699-730, September.
    20. Simnett, Roger, 1996. "The effect of information selection, information processing and task complexity on predictive accuracy of auditors," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 699-719.
    21. Michael Gibbins & Ken T. Trotman, 2002. "Audit Review: Managers' Interpersonal Expectations and Conduct of the Review," Contemporary Accounting Research, John Wiley & Sons, vol. 19(3), pages 411-444, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:28:y:2003:i:4:p:395-412. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.