Audit Judgment Research

Accounting, Organizations and Society Volume 14, Issues 1–2, 1989, Pages 83-99

University of Alberta School of Business Research Paper No. 2013-1047

Posted: 2 Jul 2013

See all articles by Paul E. Johnson

Paul E. Johnson

University of Minnesota, Twin Cities - Carlson School of Management

Karim Jamal

University of Alberta - Department of Accounting, Operations & Information Systems

R. Glen Berryman

University of Minnesota - Twin Cities - Carlson School of Management

Date Written: June 1, 1988

Abstract

This paper identifies themes in the audit judgment literature and suggests implications of the research that supports them. Research on outcome behaviors and investigations of the process of audit decision making are stressed. Issues in both methodology and theory are considered. A brief assessment of the current state of knowledge in the field of audit judgment research is provided, and an argument is offered for a direction of future work based on the idea of context and the need to understand the meaning that tasks have for the subjects who perform them. The paper concludes with a brief discussion of data from studies currently in progress at the University of Minnesota.

Suggested Citation

Johnson, Paul E. and Jamal, Karim and Berryman, R. Glen, Audit Judgment Research (June 1, 1988). Accounting, Organizations and Society Volume 14, Issues 1–2, 1989, Pages 83-99; University of Alberta School of Business Research Paper No. 2013-1047. Available at SSRN: https://ssrn.com/abstract=2279094

Paul E. Johnson (Contact Author)

University of Minnesota, Twin Cities - Carlson School of Management ( email )

19th Avenue South
Minneapolis, MN 55455
United States

Karim Jamal

University of Alberta - Department of Accounting, Operations & Information Systems ( email )

Edmonton, Alberta T6G 2R6
Canada
780-492-5829 (Phone)
780-492-3325 (Fax)

R. Glen Berryman

University of Minnesota - Twin Cities - Carlson School of Management ( email )

321 19th Avenue South
645 Management and Economics
Minneapolis, MN 55455
United States
612-624-7573 (Phone)

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