DISCUSSION OF Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective

Abstract

INTRODUCTION Nelson and Tan (2005) (hereafter, NT) have provided a detailed and thought provoking description of audit judgment and decision making (JDM) research over the last 25 years. They used a task, person, and interaction categorization to reflect upon the major audit JDM contributions across this period, focusing on areas where they believe current research is heading and identifying knowledge gaps and opportunities for further research. My objective in this paper is to adapt the NT framework and attempt to provide additional insights into where future research will be productive. The last 25 years has been an exciting and very productive period for audit JDM research. However, with hindsight there are things that could have been done differently—in turn research progress may have been enhanced. By discussing these issues, it is hoped that future research will benefit. Appropriately, NT cover the period 1980 to 2004. I will begin with some prior history of JDM audit research, which sets the scene for much of the research throughout the 1980s.