Judgment and decision-making research in auditing and accounting: Future research implications of person, task, and environment perspective

Research output: Contribution to journalArticlepeer-review

5 Citations (Scopus)

Abstract

The discipline of accounting and auditing has increasingly recognized judgment and decision making (JDM) as highly important attributes in the profession because individuals such as managers, auditors, financial analysts, accountants, and standard setters make pivotal judgments and decisions. Many studies undertaken in this domain of research also substantiate the significance of JDM in accounting and auditing. This study evaluates all the papers published in 10 accounting journals among the leading ones from 1980 to 2010 that fall within the domain of JDM research. The categorization of the studies reviewed in this paper is based on Bonner's () three major determinants of JDM: Person, Task, and Environment variables. The review highlights the progress in the literature over the past three decades and also identifies the methodological limitations of previous research. The identified limitations will be useful for improving the research method of future JDM studies in accounting and auditing. The review also draws inferences on how JDM research in auditing, which is well established, could usefully guide future JDM research in financial accounting.

Original languageEnglish
Pages (from-to)1-50
Number of pages50
JournalAccounting Perspectives
Volume14
Issue number1
DOIs
Publication statusPublished - 1 Mar 2015

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