Enhancing Auditor Judgment Quality: A Review of Evidence from Experimental Research
Bibliographic record
Abstract
We review 30 experimental auditing research papers published in four leading accounting and auditing journals from 2001 to 2023 to address three key issues. First, we identify trends in experimental auditing research and find that most studies are published in Behavioral Research in Accounting due to its focus on behavioral and psychological aspects of auditing. Second, to enhance the audit quality, we map this research to the task–person and interpersonal interaction framework. The findings indicate that most studies focus on audit task complexity, individual auditor attributes, and their interactions with stakeholders, addressing factors that influence auditor judgment quality. Third, by analyzing the characteristics of experimental studies, we highlight the evolution in the topics explored and participant types over the past two decades. These insights provide valuable guidance for future research and practical implications for improved audit judgment and decision-making processes.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.020 | 0.070 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.005 | 0.002 |
| Bibliometrics | 0.008 | 0.009 |
| Science and technology studies | 0.001 | 0.002 |
| Scholarly communication | 0.003 | 0.003 |
| Open science | 0.003 | 0.002 |
| Research integrity | 0.003 | 0.002 |
| Insufficient payload (model declined to judge) | 0.004 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".