The Securities and Exchange Commission, as a matter of policy, disclaims responsibility for
any private publication or statement by any of its employees. The views expressed herein …

As part of the celebration of the fiftieth anniversary of AFAANZ, we consider the breadth of
judgment and decision‐making (JDM) experimental research in accounting over that 50 …

This paper discusses judgment and decision making research in auditing—ie, research that
uses a psychological lens to understand, evaluate, and improve judgments, decisions, or …

This study examines the effect of independence threats and litigation risk on auditors'
evaluation of information and subsequent reporting choices. Using a Web‐based …

The Public Company Accounting Oversight Board recently reported that its inspections show
that auditors fail to effectively modify their standard audit procedures in response to fraud …

Much accounting research is based on the premise that monetary rewards are used to direct
and control individual actions. The assumption is that such rewards motivate individuals to …

The discipline of accounting and auditing has increasingly recognized judgment and
decision making (JDM) as highly important attributes in the profession because individuals …

In this study I use an experiment to examine why auditors are more likely to issue going–
concern opinions when the client has been the subject of negative press coverage prior to …

Auditing is an important activity in today's society and is characterised by several dilemmas.
The assumption underlying this thesis is that auditing is influenced in prac-tice by the …

The PCAOB recently expressed concern regarding the sufficiency and effectiveness of
review and supervision of audit fieldwork. For the audit review process to succeed as a …