Audit judgment research

Paul E Johnson, Karim Jamal, R. Glen Berryman

Research output: Contribution to journalArticlepeer-review

27 Scopus citations


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.

Original languageEnglish (US)
Pages (from-to)83-99
Number of pages17
JournalAccounting, Organizations and Society
Issue number1-2
StatePublished - 1989

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