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.
| Original language | English (US) |
|---|---|
| Pages (from-to) | 83-99 |
| Number of pages | 17 |
| Journal | Accounting, Organizations and Society |
| Volume | 14 |
| Issue number | 1-2 |
| DOIs | |
| State | Published - 1989 |
Bibliographical note
Funding Information:Ashton reported a high consensus between auditors (r = 0.70) and consistency over the two administrations (r = 0.81). Main effects accounted for over 80% of judgment variance and none of the interactions were significant, *The work reported here was supported in part by grants from the University of Minnesota Microelectronics and Information Sciences Center and Control Data Corporation.