Group Judgment and Decision Making in Auditing: Research in the Time of COVID-19 and Beyond
回顾了新冠疫情如何改变审计团队互动方式（如从面对面转向虚拟团队），并针对审计中的复核、舞弊头脑风暴、内部咨询及与外部方互动等环节，提出了新的研究问题和方法。
SUMMARY The COVID-19 pandemic has fundamentally changed how auditors work and interact with team members and others in the financial reporting process. In particular, there has been a move away from face-to-face interactions to the use of virtual teams, with strong indications many of these changes will remain post-pandemic. We examine the impacts of the pandemic on group judgment and decision making (JDM) research in auditing by reviewing research on auditor interactions with respect to the review process (including coaching), fraud brainstorming, consultations within audit firms, and parties outside the audit firm such as client management and the audit committee. Through the pandemic lens and for each auditor interaction, we consider new research questions for audit JDM researchers to investigate and new ways of addressing existing research questions given these fundamental changes. We also identify potential impacts on research methods used to address these questions during the pandemic and beyond.