Musings on Accounting Research by Steve

Home » Conferences » The return of social and behavioral research in auditing

The return of social and behavioral research in auditing


For quite a while now, it has been a bit depressing as a social and behavioral researcher attending ISAR.  In the early days (i.e. in the 1990’s) the room was dominated by experimental researchers.  Then came SOX and audit fee disclosures in the USA.  Gradually the experimental room grew smaller and smaller with the archival room getting larger and larger.  Finally, it became the norm that the plenary room would be the archival audit presentation room and the “extra” room would be the social and behavioral room (as we gradually got experimental audit into a broader headspace including surveys, case studies as well as experiments).  Further, this is not just an Australian thing as I have noticed this in the last two ISARS, social and behavioral research in auditing is back.  Indeed, this year the organizers made the mistake of putting social and behavioral in the other room which meant that the hotel staff had to bring int extra chairs and that the room was constantly crowded.  As Arnie once said “we’reeeeee backkkkkkkkk!!!!!!!”

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