Enhancing Auditor Judgment Quality: A Review of Evidence from Experimental Research

Renny Friska and Dian Agustia ()
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Renny Friska: Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya 60115, Indonesia
Dian Agustia: Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya 60115, Indonesia

JRFM, 2025, vol. 18, issue 3, 1-18

Abstract: We review 30 experimental auditing research papers published in four leading accounting and auditing journals from 2001 to 2023 to address three key issues. First, we identify trends in experimental auditing research and find that most studies are published in Behavioral Research in Accounting due to its focus on behavioral and psychological aspects of auditing. Second, to enhance the audit quality, we map this research to the task–person and interpersonal interaction framework. The findings indicate that most studies focus on audit task complexity, individual auditor attributes, and their interactions with stakeholders, addressing factors that influence auditor judgment quality. Third, by analyzing the characteristics of experimental studies, we highlight the evolution in the topics explored and participant types over the past two decades. These insights provide valuable guidance for future research and practical implications for improved audit judgment and decision-making processes.

Keywords: auditor judgment; judgment and decision-making; experimental auditing research; task–person–interpersonal interaction framework; audit quality; behavioral accounting; audit decision-making; JDM research in auditing (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2025
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