Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective

66 Pages Posted: 28 Jul 2005

See all articles by Mark W. Nelson

Mark W. Nelson

Cornell University - Samuel Curtis Johnson Graduate School of Management

Hun-Tong Tan

Nanyang Technological University (NTU) - Division of Accounting

Date Written: March 25, 2005

Abstract

This paper discusses judgment and decision making research in auditing - i.e., research that uses a psychological lens to understand, evaluate, and improve judgments, decisions, or choices in an auditing setting. Much of this work uses the laboratory experiment approach, but we will also cover related studies that use survey and field study approaches. We classify extant auditing JDM literature as covering three broad areas: (a) the audit task, (b) the auditor and his/her attributes, and (c) interaction between auditor and other stakeholders in task performance. We use this task, person, and interaction categorization to assess the cumulative knowledge generated in the past 25 years, as well as to identify knowledge gaps and opportunities for future research.

Keywords: M41, K22

JEL Classification: M49

Suggested Citation

Nelson, Mark W. and Tan, Hun-Tong, Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (March 25, 2005). Available at SSRN: https://ssrn.com/abstract=761706 or http://dx.doi.org/10.2139/ssrn.761706

Mark W. Nelson (Contact Author)

Cornell University - Samuel Curtis Johnson Graduate School of Management ( email )

448 Sage Hall
Ithaca, NY 14853
United States
607-255-6323 (Phone)
607-254-4590 (Fax)

Hun-Tong Tan

Nanyang Technological University (NTU) - Division of Accounting ( email )

Nanyang Business School
Singapore, 639798
Singapore
+65 6790 4819 (Phone)
+65 6793 7956 (Fax)

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