Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Incorporating Context into the Study of Judgment and Expertise in Public Accounting

Incorporating Context into the Study of Judgment and Expertise in Public Accounting 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 reason for studying public accountants' (usually auditors') judgment is that their judgment therefore differs from general human judgment or the judgment of other experts. Contextual factors such as incentives, time pressure, professional standards, decision aids and interpersonal relationships make the public accounting setting distinctive and interesting. Research that examines contextual influences on judgment is valuable in understanding this setting. Context‐sensitive research depends on theory about the context, as well as on careful pilot testing and other procedures to define and incorporate context. Field research using experiential questionnaires is one useful way to get at contextual variables and assess their effects on judgment. Using such questionnaires raises various questions about research design, participants and data analysis. This paper outlines answers to those questions as suggestions about creating high‐quality research. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

Incorporating Context into the Study of Judgment and Expertise in Public Accounting

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

Loading next page...
 
/lp/wiley/incorporating-context-into-the-study-of-judgment-and-expertise-in-NBYbNBHhGn
Publisher
Wiley
Copyright
Copyright © 2001 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1111/1099-1123.00338
Publisher site
See Article on Publisher Site

Abstract

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 reason for studying public accountants' (usually auditors') judgment is that their judgment therefore differs from general human judgment or the judgment of other experts. Contextual factors such as incentives, time pressure, professional standards, decision aids and interpersonal relationships make the public accounting setting distinctive and interesting. Research that examines contextual influences on judgment is valuable in understanding this setting. Context‐sensitive research depends on theory about the context, as well as on careful pilot testing and other procedures to define and incorporate context. Field research using experiential questionnaires is one useful way to get at contextual variables and assess their effects on judgment. Using such questionnaires raises various questions about research design, participants and data analysis. This paper outlines answers to those questions as suggestions about creating high‐quality research.

Journal

International Journal of AuditingWiley

Published: Nov 1, 2001

There are no references for this article.