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

2005 ◽  
Vol 24 (Supplement) ◽  
pp. 41-71 ◽  
Author(s):  
Mark Nelson ◽  
Hun-Tong Tan
Keyword(s):  
Decision Making ◽  
Judgment And Decision Making ◽  
Interpersonal Interaction

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

2005 ◽  
Vol 24 (s-1) ◽  
pp. 41-71 ◽  
Author(s):  
Mark Nelson ◽  
Hun-Tong Tan
Keyword(s):  
Decision Making ◽  
Laboratory Experiment ◽  
Field Study ◽  
Task Performance ◽  
Judgment And Decision Making ◽  
Interpersonal Interaction ◽  
Future Research ◽  
Knowledge Gaps ◽  
The Past ◽  
Cumulative Knowledge

This paper discusses judgment and decision making research in auditing—i.e., research that uses a psychological lens to understand, evaluate, and improve judgments, decisions, or choices in an auditing setting. Much of this work uses the laboratory experiment approach, but we also cover related studies that use survey and field study approaches. We classify extant auditing judgment and decision making (JDM) literature as covering three broad areas: (1) the audit task, (2) the auditor and his/her attributes, and (3) interaction between auditor and other stakeholders in task performance. We use this task, person, and interaction categorization to assess the cumulative knowledge generated in the past 25 years, as well as to identify knowledge gaps and opportunities for future research.

Culture and Judgment and Decision Making

2010 ◽  
Vol 5 (4) ◽  
pp. 410-419 ◽  
Author(s):  
Elke U. Weber ◽  
Michael W. Morris
Keyword(s):  
Decision Making ◽  
Cultural Influences ◽  
Judgment And Decision Making ◽  
Interpersonal Interaction ◽  
Social Environments ◽  
Decision Strategies ◽  
Typical Size ◽  
Processing Styles ◽  
Individual Judgment ◽  
Cultural Research

Cultural influences on individual judgment and decision making are increasingly understood in terms of dynamic constructive processing and the structures in social environments that shape distinct processing styles, directing initial attentional foci, activating particular judgment schemas and decision strategies, and ultimately reinforcing some judgment and decision making (JDM) patterns over others. These structures include the society’s observable patterns of normative actions and responses, its prevalent forms of interpersonal interaction, the typical size and density of social networks, the ideational frames represented publically in texts and institutions, and so forth. We review this emerging perspective on culture and JDM in both economic and social domains, noting the distinctive insights it yields. We suggest new ways that cultural research is becoming relevant to mainstream JDM researchers, while also recognizing issues in need of further research.

Recent Research in Judgment and Decision Making

PsycCRITIQUES ◽  
2015 ◽  
Vol 60 (16) ◽  
Author(s):  
Gordon Pitz
Keyword(s):  
Decision Making ◽  
Judgment And Decision Making
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