What does this research mean for the field?

A comprehensive taxonomy of 332 audit tasks systematically maps task structure, minimum professional rank, and applicable decision aids to provide a foundational database for behavioral research in auditing. Novelty: ClaimNovelty.METHODOLOGICAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

The aim is to create a database analyzing task structures, professional ranks, and decision aids for audit tasks.

June 15, 2026

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A Comprehensive Taxonomy of Audit Task Structure, Professional Rank and Decision Aids for Behavioral Research.

MAMohammad J. AbdolmohammadiBentley University

Key Points

The aim is to create a database analyzing task structures, professional ranks, and decision aids for audit tasks.
Assessment of a comprehensive inventory of 332 audit tasks by audit managers.
Descriptive database creation detailing task structures and corresponding decision aids.
Identified task structure and professional rank relevant to each of the 332 audit tasks.
Presented implications for staff training and decision aid development in behavioral research.

Abstract

Abstract Provides a descriptive database on task structure, minimum professional rank and decision aids applicable to perform each task in a comprehensive inventory of audit tasks. Assessment of a comprehensive inventory of tasks by audit managers; Presentation of the data from the 332 audit tasks investigated in audit phases; Implications for behavioral research in areas of expertise, staff training and assignment, and decision aid development.

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A Comprehensive Taxonomy of Audit Task Structure, Professional Rank and Decision Aids for Behavioral Research.

Key Points

Abstract

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