Group judgment and decision making in auditing: Past and future research

Ken T. Trotman, Tim D. Bauer and Kerry A. Humphreys

Accounting, Organizations and Society, 2015, vol. 47, issue C, 56-72

Abstract: We examine the research literature on audit groups/teams focusing on three main areas: the hierarchical review process, brainstorming as part of the fraud detection planning process, and consultation within firms. We restrict our discussion of these three literatures to judgment and decision making (JDM) experiments. We consider research where two or more individuals within the audit firm interact with one another face-to-face, electronically, or where one person prepares/reviews working papers for another. We outline future research within each of the above areas, as well as considering other areas of future research involving within-firm group interactions related to audit teams in context, shared mental models, and audit team diversity (including sustainability assurance), as well as interactions with groups outside the audit firm, particularly audit committees.

Keywords: Review process; Brainstorming; Consultation (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (28)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:aosoci:v:47:y:2015:i:c:p:56-72

DOI: 10.1016/j.aos.2015.09.004

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