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Intiyas Utami
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Behavioral research in accounting is paying more attention to auditing issue since auditing relies heavily
on judgment and decision making process. This article describes the development of experimental auditing
research and identifies the potentials for contemporary research by documenting the international article
from the 1970s to 2000s. This article is organized into the following sections. After the introductory part,
it discusses the nature of experimental auditing research (EAP), the evolution of international EAP, topics
of contemporary EAP, and the development ...
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Universitas Kristen Satya Wacana, Fakultas Ekonomika dan Bisnis, 2013
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