Judgment and Decision-Making Research in Auditing

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074).

Deadline for manuscript submissions: 31 May 2024 | Viewed by 1035

Special Issue Editors

Dr. Lawrence Chui
E-Mail Website
Guest Editor
Department of Accounting, Opus College of Business, University of St. Thomas, 2115 Summit Avenue, St. Paul, MN 55105, USA
Interests: judgment and decision making in auditing
Dr. Byron Pike
E-Mail Website
Guest Editor
Department of Accounting, College of Business, Minnesota State University, Mankato, MN, USA
Interests: judgment and decision-making in auditing/accounting, biases, and de-biasing techniques

Special Issue Information

Dear Colleagues,

The Journal of Risk and Financial Management (ISSN: 1911-8074) is excited to invite submissions for our upcoming Special Issue dedicated to examining judgment and decision-making research in auditing. As a dedicated open access platform, the Journal of Risk and Financial Management showcases pioneering research in finance, economics, and risk analysis. This Special Issue aligns with our core mission of disseminating comprehensive research findings encompassing both experimental and theoretical aspects within these areas. This Special Issue places a spotlight on the importance of judgment and decision making in the auditing profession. We invite researchers to contribute their work to deepen our understanding and facilitate the evaluation and improvement of judgments, decisions, or choices in a broadly defined auditing context. This encompasses various factors, including audit tasks, auditor characteristics, and interpersonal interactions among auditors and other stakeholders in the financial reporting process. Researchers are encouraged to draw insights from fields such as social psychology, organizational behavior, sociology, economics, and other relevant theories to conduct a comprehensive investigation into judgment and decision making in auditing. This Special Issue will enrich our journal's multifaceted discourse and contribute to our understanding of the intricacies involved in auditing, financial oversight, and accountability. We look forward to receiving your submissions.

Dr. Lawrence Chui
Dr. Byron Pike
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • auditing
  • judgment and decision making
  • audit quality
  • auditor performance

Published Papers (1 paper)

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Research

25 pages, 727 KiB  
Article
Analyzing the Factors That Affect Auditor’s Judgment and Decision Making in Lebanese Audit Firms
J. Risk Financial Manag. 2024, 17(2), 73; https://doi.org/10.3390/jrfm17020073 - 12 Feb 2024
Viewed by 410
Abstract
The exercise of audit judgment is essential because it is impractical to perform an audit on all types of evidence. These types of evidence are considered in forming an opinion on audited financial statements, making audit judgment a determinant of the audit’s outcome. [...] Read more.
The exercise of audit judgment is essential because it is impractical to perform an audit on all types of evidence. These types of evidence are considered in forming an opinion on audited financial statements, making audit judgment a determinant of the audit’s outcome. The objective of this research is to analyze the factors that affect an auditor’s judgment and decision making (JDM) during an audit. This study used an exploratory research design, with the factor analysis approach as its methodology. However, the data were collected using the questionnaire method. The questionnaire was sent to all member auditors of the Lebanese Association of Certified Public Accountants (LACPA). A total of 310 completed questionnaires were collected and analyzed. The data analysis findings indicate that the auditor’s JDM throughout the audit process is affected by three factors: personal, task, and environmental factors. The auditor’s personal factor becomes the dominant factor because it has the largest eigenvalue of 7.949. These findings demonstrate the complex and diverse nature of auditor judgment, highlighting the significance of considering audit JDM factors. Therefore, auditors may improve their abilities to make informed and effective judgments throughout the audit process by acknowledging the importance of personal, task, and environmental factors. Full article
(This article belongs to the Special Issue Judgment and Decision-Making Research in Auditing)
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