Incorporating Context into the Study of Judgment and Expertise in Public Accounting

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Abstract
This paper argues for context‐sensitive research in the public accounting setting and examines numerous issues that need to be addressed in doing such research. The issues include research objectives, theory, design and method.Context is significant in shaping auditors' expertise, and a major reason for studying public accountants' (usually auditors') judgment is that their judgment therefore differs from general human judgment or the judgment of other experts. Contextual factors such as incentives, time pressure, professional standards, decision aids and interpersonal relationships make the public accounting setting distinctive and interesting. Research that examines contextual influences on judgment is valuable in understanding this setting.Context‐sensitive research depends on theory about the context, as well as on careful pilot testing and other procedures to define and incorporate context. Field research using experiential questionnaires is one useful way to get at contextual variables and assess their effects on judgment. Using such questionnaires raises various questions about research design, participants and data analysis. This paper outlines answers to those questions as suggestions about creating high‐quality research.

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