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Fifty-year overview of judgment and decision-making research in accounting

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As part of the celebration of the fiftieth anniversary of AFAANZ, we consider the breadth of judgment and decision-making (JDM) experimental research in accounting over that 50-year period. Our review is divided by decade and between auditing, financial accounting and management accounting. In four major journals, we found 5745 papers between 1970 and 2009, which we consider impressive and strong support for the opportunity to publish in this field. Our aim is to encourage more JDM research from Australians and New Zealanders, and to allow researchers in particular specialisations to get a better understanding of the JDM research in other specialisations.

Keywords: Auditing; Experiments; Financial accounting; Judgment and decision making; M41; M42; M48; Management accounting

Document Type: Research Article


Publication date: March 1, 2011

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