University of Cincinnati Lindner College of Business

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Conducting Research on Juror Judgment and Decision Making in Cases of Alleged Auditor Negligence: Methodological Considerations.

Author(s): Jonathan Grenier, Andrew Reffett, Chad Simon, Rick Warne

Status: Published
Year: 2018
Publication Name: Behavioral Research in Accounting


Abstract

This paper provides methodological guidance to individuals interested in audit-related, juror judgment and decision making (JDM) research. Specifically, we discuss key issues surrounding experimental design including participant selection, case selection and design, and identifying important independent, process, and dependent variables-discussions often omitted from published research in this area. We also address several issues encountered during the review process and through discussions with or presentations by other scholars. Overall, this paper is aimed at: (1) increasing scholars', particularly newer scholars', awareness of the different design options that are available when planning juror JDM studies; (2) enhancing scholars' understanding of the costs and benefits of those options; and (3) helping scholars better foresee how different design choices ultimately will impact the inferences that can be drawn from their studies. Thus, this paper provides an easily accessible resource to help newer scholars make more informed choices when planning juror JDM studies. Further, this paper should help individuals who are interested in audit-related juror JDM, but who are not active researchers in this area (e.g., archival researchers, practitioners, etc.), better understand the methods used to conduct, and the inferences drawn from, juror JDM studies. Finally, we hope that some of the principles discussed are helpful to newer scholars beyond the juror JDM setting.


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