Using dual-process and goal frameworks in auditor judgment research

What is it about?

This paper describes how dual-process models and theories about conscious and non conscious goals can be used in research aimed at improving auditor judgment . The paper briefly outlines these ideas and develops frameworks for audit JDM research and related research questions based on them. The frameworks can help researchers improve audit quality by enhancing understanding of auditors’ judgment processes and the factors that influence them, by allowing for new ways of thinking about how to improve auditor judgment, and by suggesting new interventions. Finally, because the shift in thinking presented by the frameworks requires a shift in research design, the paper provides guidance on designing and evaluating experiments that use these frameworks, whether in auditing or other rich decision-making contexts.

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Photo by Brands&People on Unsplash

Photo by Brands&People on Unsplash

Why is it important?

Dual-process frameworks and theories about the effects of conscious and non-conscious goals have radically changed the broader judgment and decision making literature, but remain somewhat unfamiliar and underutilized in the auditing JDM literature. We help researchers see how they can use these frameworks and theories to improve auditor judgment and we provide methodological advice for using them well.