Framing effects occur when an agent (e.g., a manager) constructs a description of some entity (e.g., a company) such that the way information is stated (framed) influences the decisions made by other agents (e.g., auditors, analysts, and investors). Auditors, in particular, are charged by...

This paper identifies themes in the audit judgment literature and suggests implications of the research that supports them. Research on outcome behaviors and investigations of the process of audit decision making are stressed. Issues in both methodology and theory are considered. A brief...