Discusses causes of error in real-world problem-solving tasks by considering errors as failures of reasoning and by focusing on human experts as a source of insight into the basis for reasoning errors. A theory of expertise for diagnostic tasks based on the hypothetico-deductive method of...

This paper identifies themes in the audit judgment literature and suggests implications of the research that supports them. Research on outcome behaviors and investigations of the process of audit decision making are stressed. Issues in both methodology and theory are considered. A brief...

The work presented here investigates the process by which one group of individuals solves the problem of detecting previous termdeceptionsnext term created by other agents. A field experiment was conducted in which twenty-four auditors (partners in international public accounting firms) were...