Abstract The authors have identified an important, though previously neglected, dimension of audit judgment and decision making: its social context. Their study has provided initial empirical evidence regarding one key aspect of this context. In the future, it might be worthwhile for auditing researchers trained in behavioral science to collaborate with those trained in economic game theory in examinations of strategic considerations in this context. The study's motivation would have been stronger if linked to some prescriptive model for improving audit practice. Even a brief discussion of the limitations of trait-based predictions would have been helpful. The hypotheses development relied excessively on social psychological research and not enough on the peculiar features of the audit environment. Finally, despite the very strong results in terms of statistical significance, it is not possible to assess whether the effects documented in the study indicate the need for any change in how auditors do their job.
William S. Waller (Thu,) studied this question.