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...

In this study, we address the question of what kinds of cognitive representations auditors use in a situation of potential financial statement fraud. We divide the problem of detecting fraud into two parts: detecting the frame management has constructed to mask the fraud, and detecting the...

Recent highly publicized traffic accidents involving older drivers have led to renewed interest in state policies and administrative practices that award and renew drivers' licenses in the American states. Because the probability of traffic accidents is linked to the medical conditions that are...