Verbal protocol research in auditing

Article Abstract:

The literature on verbal protocol analysis in auditing research is reviewed. Verbal protocol research concentrates on the connection between a decision maker's thought process, the use of memory, and the actual decision and action taken. Seven studies are examined by the topics chosen, the theories used, the methodological issues discussed, and the overall contribution of the study.

Auditing, Interpersonal communication

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Cognitive heuristics and biases in behavioral auditing: review, comments and observations

Article Abstract:

Research into the background of the heuristics and biases approach to decision making is described. Current psychological debates are examined. Behavior auditing research literature is examined and reviewed. The advantages and disadvantages and future prospects of the heuristics and biases approach are examined.

Analysis, Cognitive styles, Heuristic programming

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