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Article
A review of the audit judgment symposium: 1983-1992; discussion
Auditing: A journal of practice and theory
  • Theodore J. Mock
  • Paul R. Watkins
  • Paul Caster, Fairfield University
  • Karen V. Pincus
  • W. Edwards
Document Type
Article
Publication Date
1-1-1993
Disciplines
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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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.
Citation Information
Theodore J. Mock, Paul R. Watkins, Paul Caster, Karen V. Pincus, et al.. "A review of the audit judgment symposium: 1983-1992; discussion" Auditing: A journal of practice and theory Vol. 12 (1993)
Available at: http://works.bepress.com/paul_caster/5/