Literature review of judgment and decision in auditing
Judgment and Decision Marking research (JDM) in auditing is becoming more critical in general judgment theory, in auditing theory, and in auditing practice. This paper synthesizes the theory of JDM in auditing so that it provides an overview of this literature and provides suggestions for future res...
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| Format: | Article |
| Language: | Vietnamese |
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TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH
2021-07-01
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| Series: | Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh |
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| Online Access: | https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/1233 |
| _version_ | 1828334704558866432 |
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| author | Nguyễn Thị Thu Hiền |
| author_facet | Nguyễn Thị Thu Hiền |
| author_sort | Nguyễn Thị Thu Hiền |
| collection | DOAJ |
| description | Judgment and Decision Marking research (JDM) in auditing is becoming more critical in general judgment theory, in auditing theory, and in auditing practice. This paper synthesizes the theory of JDM in auditing so that it provides an overview of this literature and provides suggestions for future researches. Based on a list of reviewed papers on JDM in auditing until 2010 by (Mala & Chand, 2015), this article has included relevant researches from 2010 to 2019 published in ten auditing and accounting journals. By using the content analysis method to analyze 244 related selected papers, this article has synthesized JDM literature in auditing over nearly half a century by topics of people, tasks, and environment through each period. The paper’s finding provides suggestions for future studies on the factors that influence auditor judgment and decision-making performance. In addition, the article also summarizes the strengths and limitations of the laboratory method used mainly in JDM research in auditing. |
| first_indexed | 2024-04-13T21:36:40Z |
| format | Article |
| id | doaj.art-fc811e85113e4a9d9f95c5d1f2feda86 |
| institution | Directory Open Access Journal |
| issn | 2734-9306 2734-9578 |
| language | Vietnamese |
| last_indexed | 2024-04-13T21:36:40Z |
| publishDate | 2021-07-01 |
| publisher | TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH |
| record_format | Article |
| series | Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh |
| spelling | doaj.art-fc811e85113e4a9d9f95c5d1f2feda862022-12-22T02:28:57ZvieTẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINHTạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh2734-93062734-95782021-07-01163213510.46223/HCMCOUJS.econ.vi.17.1.1233.20221529Literature review of judgment and decision in auditingNguyễn Thị Thu Hiền0Trường Đại học Kinh tế Thành phố Hồ Chí MinhJudgment and Decision Marking research (JDM) in auditing is becoming more critical in general judgment theory, in auditing theory, and in auditing practice. This paper synthesizes the theory of JDM in auditing so that it provides an overview of this literature and provides suggestions for future researches. Based on a list of reviewed papers on JDM in auditing until 2010 by (Mala & Chand, 2015), this article has included relevant researches from 2010 to 2019 published in ten auditing and accounting journals. By using the content analysis method to analyze 244 related selected papers, this article has synthesized JDM literature in auditing over nearly half a century by topics of people, tasks, and environment through each period. The paper’s finding provides suggestions for future studies on the factors that influence auditor judgment and decision-making performance. In addition, the article also summarizes the strengths and limitations of the laboratory method used mainly in JDM research in auditing.https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/1233con ngườikiểm toánmôi trườngnhiệm vụtổng hợp lý thuyếtxét đoán và ra quyết định |
| spellingShingle | Nguyễn Thị Thu Hiền Literature review of judgment and decision in auditing Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh con người kiểm toán môi trường nhiệm vụ tổng hợp lý thuyết xét đoán và ra quyết định |
| title | Literature review of judgment and decision in auditing |
| title_full | Literature review of judgment and decision in auditing |
| title_fullStr | Literature review of judgment and decision in auditing |
| title_full_unstemmed | Literature review of judgment and decision in auditing |
| title_short | Literature review of judgment and decision in auditing |
| title_sort | literature review of judgment and decision in auditing |
| topic | con người kiểm toán môi trường nhiệm vụ tổng hợp lý thuyết xét đoán và ra quyết định |
| url | https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/1233 |
| work_keys_str_mv | AT nguyenthithuhien literaturereviewofjudgmentanddecisioninauditing |