What question did this study set out to answer?

The article aims to highlight the significance of cognitive research in understanding audit judgment processes.

A Perspective on Cognitive Research in Accounting.

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This article explores cognitive research that influences audit judgment, suggesting the need for broader investigations in accounting contexts.

The article aims to highlight the significance of cognitive research in understanding audit judgment processes.
Analyzes existing studies in cognitive research in accounting.
Focuses on psychological theories relevant to auditing.
Discusses the implications of auditing as a professional practice.
Cognitive research has deepened the understanding of how auditors make judgments.
Studies have shown a strong connection between psychology and professional auditing practices.
Future research is needed to explore broader contexts of judgmental processes in auditing.

Robin M. Hogarth (1991) studied this question.

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This article explores cognitive research that influences audit judgment, suggesting the need for broader investigations in accounting contexts.