Abstract The USC/Deloitte & Touche Audit Judgment Symposium, which has been held annually from 1983-1992, has focused primarily on audit judgment research. This paper reviews the nature and extent of the symposia's contributions in order to assess the trends and developments which have influenced or are likely to influence auditing and audit judgment research. The research methods utilized in this paper include historical assessment, content analysis of papers presented, and development of a taxonomy for identifying and assessing research issues, research methods, and related issues. The taxonomy emphasizes research methods, theory, research philosophy, and judgment/decision of papers presented at the first nine symposia. The paper concludes with an assessment of the future of audit judgment research.
Mock et al. (Thu,) studied this question.