Accounting judgment and decision-making research

evaluation of publications in top-tier accounting journals (1970–2010)

Parmod Chand*, Chris Patel

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

The monographs and reviews on audit judgment and decision-making research published over the years have strengthened this strand of research in auditing by providing insights and suggesting avenues for future research. However, no such comprehensive reviews have been published so far for the research undertaken in the domain of accounting judgment. This chapter reviews the accounting judgment and decision-making research published during 1972-2010 in the five top-tier accounting journals. It evaluates the characteristics and significance of these studies, their theoretical and methodological strengths and weaknesses, and suggests avenues for future research. The insights into accounting judgment and decision-making research provided in this chapter may be useful for improving the research method, theory development, and hypotheses' formulation stages of future studies. The analysis presented in this chapter may also provide the necessary impetus to strengthen this strand of research in accounting in the future.

Original languageEnglish
Title of host publicationAchieving global convergence of financial reporting standards
Subtitle of host publicationimplications from the South pacific region
EditorsP. Chand, C. Patel
Place of PublicationBingley, UK
PublisherEmerald Group Publishing
Pages51-78
Number of pages28
ISBN (Electronic)9781780524436
ISBN (Print)9781780524429
DOIs
Publication statusPublished - 2011

Publication series

NameStudies in Managerial and Financial Accounting
PublisherEMERALD GROUP PUBLISHING LTD
Volume22
ISSN (Print)1479-3512

Cite this

Chand, P., & Patel, C. (2011). Accounting judgment and decision-making research: evaluation of publications in top-tier accounting journals (1970–2010). In P. Chand, & C. Patel (Eds.), Achieving global convergence of financial reporting standards: implications from the South pacific region (pp. 51-78). (Studies in Managerial and Financial Accounting; Vol. 22). Bingley, UK: Emerald Group Publishing. https://doi.org/10.1108/S1479-3512(2011)0000022008