Decision-Making in Auditing : Alternative Research Strategies

Auditing researchers face a complex decision setting. Numerous factors must be considered in defining a research question, in choosing an experimental design and in obtaining and evaluating data. Researchers and practitioners alike need to be familiar with alternative research strategies. This study examines research strategies employed in research on audit decision-making. To provide insights into how and why these strategies are chosen, The study illustrates some major considerations facing researchers as they design and execute their studies and provides examples of three major research paradigms or methodologies which have been employed in this literature and summarises the main fmdings associated with each