Article2001

Theory and Experimentation in Studies of Audit Judgments and Decisions: Avoiding Common Research Traps

174 citations0/0 files storedInternational Journal of Auditing

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting and Organizational Management Decision-Making and Behavioral Economics

Abstract

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 discussion of these traps, we emphasize the role of theory and highlight the comparative advantages of experiments. Our discussion is designed to help aspiring researchers carefully design and execute auditing research programs.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 174 citations exist upstream.

Cited by

2013Online Instrument Delivery and Participant Recruitment Services: Emerging Opportunities for Behavioral Accounting Research 2007An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment*2009An Investigation of Factors Influencing the Use of Computer-Related Audit Procedures 2017The effects of an auditor's communication mode and professional tone on client responses to audit inquiries 2003Experimental judgment and decision research in auditing: the first 25 years of AOS 2009Fraud Brainstorming Using Computer-Mediated Communication: The Effects of Brainstorming Technique and Facilitation 2008Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias*2006The Effect of Incentives on Knowledge Sharing in Computer-Mediated Communication: An Experimental Investigation

Imported from OpenAlex (CC0) — nothing here is generated.