Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective

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Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “Two of the most prominent themes of research in the 2000s relate to different interpersonal relationships (Nelson and Tan, 2005): the audit review process and auditor/client negotiations.”
Does the identity of engagement partners matter? An analysis of audit partner reporting decisions (2015, background): “Hypothesis 1  Auditors differ in terms of expertise, incentives and risk preferences  who does an audit may matter [Nelson and Tan 2005; Nelson 2009]  Partner and team attributes may be more indicative of audit quality than office or firm attributes [Kilgore et al 2012]  Are these attributes…”
Group Judgment and Decision Making in Auditing: Past and Future Research (2015, background): “While most JDM audit literature concentrates on individual auditor judgments (Nelson & Tan, 2005), audits are generally conducted by groups.”
Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2012, background): “Such personal attributes of individual auditors as risk preferences, experiences, and incentives may have a significant effect on audit quality (Nelson and Tan 2005).”