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This paper outlines the purposes of audit judgment and decision making (audit JDM) research and explains the basic principles of experiments and experimental designs. Choices of dependent and independent variables are discussed, together with choices of manipulating variables within and between...
In this article, we identify and discuss four research traps into which behavioral audit scholars sometimes fall: (1) The Rush to the Explanatory Research Stage Trap; (2) The Mundane Realism Trap; (3) The Measured Variable Trap; and (4) The Audit Practitioner as Participant Trap. Throughout our...
This article discusses research design considerations for conducting behavioral research on auditors' performance of analytical procedures (APs). With the trend in practice towards increasing reliance on APs, it is essential that auditors are proficient in completing such tests. Therefore,...
The impact of knowledge on auditor performance has been a dominant theme in auditing research in the past two decades. This paper discusses some methodological issues to observe in designing a study that attempts to determine knowledge effects. It first describes some of the common research...
This paper argues for context‐sensitive research in the public accounting setting and examines numerous issues that need to be addressed in doing such research. The issues include research objectives, theory, design and method. Context is significant in shaping auditors' expertise, and a major...
This paper encourages audit researchers to consider archival research methodologies and assists in designing an effective research project. Archival research offers many benefits and presents many challenges not existing in other forms of research as actual audit workpapers provide a rich...
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