Title

A review of the audit judgment symposium: 1983-1992; discussion

Document Type

Article

Publication Date

1993

Abstract

The nature and extent of the USC-Deloitte & Touche Audit Judgment Symposium's (AJS) contributions to auditing and audit judgment research are reviewed. The research methods include historical assessment, content analysis of presented papers, and the development of a taxonomy for identifying and assessing research issues, research methods, and related issues. It is concluded that the AJS has met or exceeded the goals set by the organizers of the symposium. The level of interaction and cross-fertilization of research ideas and endeavors has been very fruitful. In a discussion paper, Edwards notes that the cognitive illusions familiar from behavioral decision theory research affect auditors as well as students, but auditors are better at minimizing the impact of those effects than are student subjects. The Mock and colleagues paper did not address this in detail.

Comments

Copyright 1993 American Accounting Association

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Publication Title

Auditing: A journal of practice and theory

Published Citation

Mock, T. J., Watkins, P. R., Caster, P., Pincus, K., & Edwards, W. (1993). A review of the audit judgment symposium: 1983-1992; discussion.Auditing: A Journal of Practice and Theory (Supplement 1993), 12, pp. 3-16.