Chapter 4 Accounting Judgment and Decision-Making Research: Evaluation of Publications in Top-Tier Accounting Journals (1970–2010)

Abstract

The monographs and reviews on audit judgment and decision-making research published over the years have strengthened this strand of research in auditing by providing insights and suggesting avenues for future research. However, no such comprehensive reviews have been published so far for the research undertaken in the domain of accounting judgment. This chapter reviews the accounting judgment and decision-making research published during 1972–2010 in the five top-tier accounting journals. It evaluates the characteristics and significance of these studies, their theoretical and methodological strengths and weaknesses, and suggests avenues for future research. The insights into accounting judgment and decision-making research provided in this chapter may be useful for improving the research method, theory development, and hypotheses' formulation stages of future studies. The analysis presented in this chapter may also provide the necessary impetus to strengthen this strand of research in accounting in the future.

Citation

Chand, P. and Patel, C. (2011), "Chapter 4 Accounting Judgment and Decision-Making Research: Evaluation of Publications in Top-Tier Accounting Journals (1970–2010)", Chand, P. and Patel, C. (Ed.) Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region (Studies in Managerial and Financial Accounting, Vol. 22), Emerald Group Publishing Limited, Leeds, pp. 51-78. https://doi.org/10.1108/S1479-3512(2011)0000022008