Multi-Auditor Judgment/Decision Making Research: A Decade Later

The response over the last decade to calls of multi-auditor judgment/decision making research is examined, and a model of audit review process is provided. This model is intended to act as a unifying framework for interpreting extant research results and to highlight promising areas for future resea...

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Bibliographic Details
Published inJournal of accounting literature Vol. 16; p. 86
Main Authors Rich, Jay S, Solomon, Ira, Trotman, Ken T
Format Journal Article
LanguageEnglish
Published Bingley Gainesville, Fla. :Published for the Accounting Research Center, University of Florida, by the Society of Accounting Research Digest 01.01.1997
Emerald Group Publishing Limited
Subjects
Accounting firms
Auditors
Audits
Decision making
Documentation
Judgments
Studies
Teams
Trends
Work environment
United States > US
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Summary:The response over the last decade to calls of multi-auditor judgment/decision making research is examined, and a model of audit review process is provided. This model is intended to act as a unifying framework for interpreting extant research results and to highlight promising areas for future research. The results of interviews and an examination of materials for 3 Big 6 audit firms are reported to illustrate major changes occurring in how the review process is being conducted. Progress addressing some of the deficiencies of multi-person audit research identified in Solomon (1987) has been made during the last decade. Contributions to knowledge have been greatest with respect to process gains related to audit review and, in particular, in the elaboration and evaluation stages of the review process. Here the research has addressed a wider range of tasks and has started to investigate both the situations in which the review process is likely to be particularly effective and the reasons for such differential effectiveness.
ISSN:0737-4607
2452-1469