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Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective

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  • Rajni Mala
  • Parmod Chand

Abstract

The discipline of accounting and auditing has increasingly recognized judgment and decision making (JDM) as highly important attributes in the profession because individuals such as managers, auditors, financial analysts, accountants, and standard setters make pivotal judgments and decisions. Many studies undertaken in this domain of research also substantiate the significance of JDM in accounting and auditing. This study evaluates all the papers published in 10 accounting journals among the leading ones from 1980 to 2010 that fall within the domain of JDM research. The categorization of the studies reviewed in this paper is based on Bonner's () three major determinants of JDM: Person, Task, and Environment variables. The review highlights the progress in the literature over the past three decades and also identifies the methodological limitations of previous research. The identified limitations will be useful for improving the research method of future JDM studies in accounting and auditing. The review also draws inferences on how JDM research in auditing, which is well established, could usefully guide future JDM research in financial accounting. RECHERCHES SUR LE JUGEMENT ET LA PRISE DE DÉCISIONS EN AUDIT ET EN COMPTABILITÉ: RÉPERCUSIONS SUR LES TRAVAUX FUTURS DE LA PERSPECTIVE PERSONNE–TÂCHE–ENVIRONNEMENT Résumé Les disciplines de la comptabilité et de l'audit reconnaissent plus que jamais l'importance capitale des attributs de la profession que sont le jugement et la prise de décisions, compte tenu de l'incidence déterminante des jugements que portent les gestionnaires, les auditeurs, les analystes financiers, les comptables et les autorités de réglementation, ainsi que des décisions qu'ils prennent. Maintes études réalisées dans ce champ de recherche confirment aussi l'importance du jugement et de la prise de décisions en comptabilité et en audit. Les auteurs évaluent ici tous les travaux parus entre 1980 et 2010 dans dix publications comptables de premier plan et portant sur des sujets qui relèvent de ce champ de recherche. Le classement des travaux étudiés par les auteurs repose sur les trois principaux déterminants du jugement et de la prise de décisions selon Bonner (1999), soit les variables de la personne, de la tâche et de l'environnement. L’étude fait ressortir l’évolution des travaux publiés au cours des trois dernières décennies et met également en évidence les limites méthodologiques de ces travaux. La recension de ces limites permettra d'améliorer les méthodes de recherche qui seront utilisées dans les travaux à venir sur le jugement et la prise de décisions en comptabilité et en audit. Les auteurs tirent également des conclusions quant à la façon dont la recherche sur le jugement et la prise de décisions en audit, dont les assises sont solides, pourrait orienter utilement la recherche sur le jugement et la prise de décisions en comptabilité générale.

Suggested Citation

  • 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.
    • Handle: RePEc:wly:accper:v:14:y:2015:i:1:p:1-50
    DOI: 10.1111/1911-3838.12040
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