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Editorial: Research Methods in Auditing

Editorial: Research Methods in Auditing The genesis for this special edition of the journal came while I was Director of Research for the Audit Section of the American Accounting Association. The then President, Tim Bell, asked me to undertake a project that would be of benefit to the international members of the Audit Section. One of my key research interests has always been in research methods for audit judgment and decision making (JDM) research, and I felt there was a need to help international researchers develop better research designs as they often did not have the access to the training available in the North American PhD programs which have an advantage through the combination of experienced audit JDM researchers and strong psychology schools. In Asia, Australia and Europe there is less of a critical mass of experienced JDM researchers and as a result it is not always easy for new researchers to get the necessary advice on experimental design. I had seen through the review process, both directly and by discussion with others, some huge wastage of resources. Researchers had come up with good ideas to investigate and had collected extensive experimental data from practicing auditors. Unfortunately, some of these papers never reached http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

Editorial: Research Methods in Auditing

International Journal of Auditing , Volume 5 (3) – Nov 1, 2001

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Publisher
Wiley
Copyright
Copyright © 2001 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1111/1099-1123.00333
Publisher site
See Article on Publisher Site

Abstract

The genesis for this special edition of the journal came while I was Director of Research for the Audit Section of the American Accounting Association. The then President, Tim Bell, asked me to undertake a project that would be of benefit to the international members of the Audit Section. One of my key research interests has always been in research methods for audit judgment and decision making (JDM) research, and I felt there was a need to help international researchers develop better research designs as they often did not have the access to the training available in the North American PhD programs which have an advantage through the combination of experienced audit JDM researchers and strong psychology schools. In Asia, Australia and Europe there is less of a critical mass of experienced JDM researchers and as a result it is not always easy for new researchers to get the necessary advice on experimental design. I had seen through the review process, both directly and by discussion with others, some huge wastage of resources. Researchers had come up with good ideas to investigate and had collected extensive experimental data from practicing auditors. Unfortunately, some of these papers never reached

Journal

International Journal of AuditingWiley

Published: Nov 1, 2001

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