Ken Trotman

publications

Journal articles
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Leiby J; Rennekamp KM; Trotman KT, 2021, 'Challenges to Experimental Audit JDM Research and the Role of Online Platforms in Resolving these Challenges', AUDITING: A Journal of Practice & Theory, http://dx.doi.org/10.2308/ajpt-19-105
2021
Free C; Trotman AJ; Trotman KT, 2021, 'How Audit Committee Chairs Address Information-Processing Barriers', Accounting Review, vol. 96, pp. 147 - 169, http://dx.doi.org/10.2308/TAR-2018-0379
2021
Hoang H; Trotman K, 2020, 'The Effect of CSR Assurance and Explicit Assessment on Investor Valuation Judgments', Auditing: a Journal of Practice and Theory, http://dx.doi.org/10.2308/AJPT-18-092
2020
Tan HC; Trotman K, 2018, 'Information processing biases in impairment decisions: Effect of reversibility of impairment losses and disclosure transparency', Behavioral Research in Accounting, vol. 30, http://dx.doi.org/10.2308/bria-52042
2018
Chen W; Khalifa AS; Morgan KL; Trotman KT, 2018, 'The effect of brainstorming guidelines on individual auditors’ identification of potential frauds', Australian Journal of Management, vol. 43, pp. 225 - 240, http://dx.doi.org/10.1177/0312896217728560
2018
Trotman K, 2018, 'Discussion of “Mind the Gap: Why do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?”.', Contemporary Accounting Research, vol. 36, pp. 1449 - 1460, http://dx.doi.org/10.1111/1911-3846.12480
2018
Simnett R; Trotman KT, 2018, 'Twenty-Five-Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality', Behavioral Research in Accounting, vol. 30, pp. 55 - 76, http://dx.doi.org/10.2308/bria-52138
2018
Harding N; Trotman KT, 2017, 'The effect of partner communications of fraud likelihood and skeptical orientation on auditors’ professional skepticism', Auditing: A Journal of Practice & Theory, vol. 36, pp. 111 - 131, http://dx.doi.org/10.2308/ajpt-51576
2017
Cheng MM; Tan HT; Trotman KT; Tse A, 2017, 'The impact of the timing of a prior year’s auditor concessions on financial officers’ judgments', Auditing: A Journal of Practice & Theory, vol. 36, pp. 43 - 62, http://dx.doi.org/10.2308/ajpt-51517
2017
Humphreys KA; Gary SS; Trotman KT, 2016, 'Dynamic Decision Making Using the Balanced Scorecard Framework', The Accounting Review, vol. 91, pp. 1441 - 1465, http://dx.doi.org/10.2308/accr-51364
2016
Trotman K; Moroney R, 2016, 'Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports', Contemporary Accounting Research, vol. 33, pp. 551 - 575, http://dx.doi.org/10.1111/1911-3846.12162
2016
Ang NP; Trotman KT, 2015, 'The Utilization of Quantitative and Qualitative Information in Groups' Capital Investment Decisions', Behavioral Research in Accounting, vol. 27, pp. 1 - 24, http://dx.doi.org/10.2308/bria-50917
2015
Mayorga D; Trotman KT, 2015, 'The effects of a reasonable investor perspective and firm's prior disclosure policy on managers' disclosure judgments', Accounting, Organizations and Society, vol. 53, pp. 50 - 62, http://dx.doi.org/10.1016/j.aos.2015.10.003
2015
Chen W; Khalifa AS; Trotman KT, 2015, 'Facilitating Brainstorming: Impact of Task Representation on Auditors' Identification of Potential Frauds', Auditing: A Journal of Practice & Theory, vol. 34, pp. 1 - 22, http://dx.doi.org/10.2308/ajpt-50986
2015
Trotman KT; Chen CX; Zhou FH, 2015, 'Nominal versus interacting electronic fraud brainstorming in hierarchical audit teams', The Accounting Review, vol. 90, pp. 175 - 198, http://dx.doi.org/10.2308/accr-50855
2015
Trotman KT; Bauer TD; Humphreys KA, 2015, 'Group judgment and decision making in auditing: Past and future research', Accounting, Organizations and Society, vol. 47, pp. 56 - 72, http://dx.doi.org/10.1016/j.aos.2015.09.004
2015
Kang YJ; Trotman AJ; Trotman KT, 2015, 'The effect of an Audit Judgment Rule on audit committee members' professional skepticism: The case of accounting estimates', Accounting, Organizations and Society, vol. 46, pp. 59 - 76, http://dx.doi.org/10.1016/j.aos.2015.03.001
2015
Trotman AJ; Trotman KT, 2015, 'Internal audit’s role in GHG emissions and energy reporting: Evidence from audit committees, senior accountants, and internal auditors', Auditing: A Journal of Practice & Theory, vol. 34, pp. 199 - 230, http://dx.doi.org/10.2308/ajpt-50675
2015
Kim S; Trotman KT, 2014, 'The comparative effect of process and outcome accountability in enhancing professional scepticism', Accounting & Finance, vol. 55, pp. 1015 - 1040, http://dx.doi.org/10.1111/acfi.12084
2014
Chang LJ; Cheng MM; Trotman KT, 2013, 'The effect of outcome and process accountability on customer-supplier negotiations', Accounting Organizations and Society, vol. 38, pp. 93 - 107, http://dx.doi.org/10.1016/j.aos.2012.12.002
2013
Peecher ME; Solomon I; Trotman KT, 2013, 'An accountability framework for financial statement auditors and related research questions', Accounting, Organizations and Society, vol. 38, pp. 596 - 620, http://dx.doi.org/10.1016/j.aos.2013.07.002
2013
Trotman KT; Wright W, 2012, 'Triangulation of audit evidence in fraud risk assessments', Accounting Organizations and Society, vol. 37, pp. 41 - 53, http://dx.doi.org/10.1016/j.aos.2011.11.003
2012
Trotman KT; Ang N; Tan HC, 2011, 'Fifty-year Overview of Judgment and Decision-making Research in Accounting.', Accounting and Finance, vol. 51, pp. 278 - 360, http://dx.doi.org/10.1111/j.1467-629X.2010.00398.x
2011
Humphreys KA; Trotman KT, 2011, 'The balanced scorecard: The effect of strategy information on performance evaluation judgments', Journal of Management Accounting Research, vol. 23, pp. 81 - 98, http://dx.doi.org/10.2308/jmar-10085
2011
Trotman KT, 2011, 'A different personal perspective through the behavioral accounting literature', Behavioral Research in Accounting, vol. 23, pp. 203 - 208, http://dx.doi.org/10.2308/bria.2011.23.1.203
2011
Trotman KT; Trotman AJ, 2010, 'The Intersection of Family Business and Audit Research: Potential Opportunities', Family Business Review, vol. 23, pp. 216 - 229, http://dx.doi.org/10.1177/0894486510374833
2010
Tan H; Trotman KT, 2010, 'Effects of the timing of auditors' Income-reducing adjustment concessions on financial officers' negotiation judgments', Contemporary Accounting Research, vol. 27, pp. 1207 - 1239, http://dx.doi.org/10.1111/j.1911-3846.2010.01020.x
2010
Trotman KT; Wright AM; Wright S, 2009, 'An examination of the Effects of Auditor Rank on Pre-negotiation Judgments', Auditing: A Journal of Practice & Theory, vol. 28, pp. 191 - 203, http://dx.doi.org/10.2308/aud.2009.28.1.191
2009
Harding NJ; Trotman KT, 2009, 'Improving Assessments of Another Auditors Competence', Auditing: A Journal of Practice & Theory, vol. 28, pp. 53 - 78, http://dx.doi.org/10.2308/aud.2009.28.1.53
2009
Trotman KT; Simnett R; Khalifa AS, 2009, 'Impact of the Type of Audit Team Discussions on Auditors' Identification and Mental Simulations of Material Frauds', Contemporary Accounting Research, vol. 26, pp. 1115 - 1142, http://dx.doi.org/10.1506/car.26.4.5
2009
Leung PW; Trotman KT, 2008, 'Effect of different types of feedback on the level of auditors' configural information processing', Accounting and Finance, vol. 48, pp. 301 - 318, http://dx.doi.org/10.1111/j.1467-629X.2007.00238.x
2008
Chang LJ; Cheng MM; Trotman KT, 2008, 'The effect of framing and negotiation partner's objective on judgments about negotiated transfer prices', Accounting Organizations and Society, vol. 33, pp. 704 - 717, http://dx.doi.org/10.1016/j.aos.2008.01.002
2008
Trotman KT, 2006, 'Differential Auditing Standards', The Institute of Chartered Accountants in Australia, vol. 1, pp. 1 - 22, http://www.charteredaccountants.com.au/Industry-Topics/Audit-and-assurance/Publications-and-tools/Other-audit-resources/Resources/Differential-Auditing-Standards.aspx
2006
Trotman KT, 2006, 'Auditing SMEs',
2006
Trotman KT, 2005, 'Discussion of Judgment and Decision Making Research in Auditing: A Task, Person and Interpersonal Interaction Perspective', Auditing: A Journal of Practice & Theory, vol. 24, pp. 73 - 88, http://dx.doi.org/10.2308/aud.2005.24.s-1.73
2005
Leung PW; Trotman KT, 2005, 'The Effects of Feedback Type on Auditor Judgment Performance for Configural and Non-Configural Tasks', Accounting Organizations and Society, vol. 30, pp. 537 - 553, http://dx.doi.org/10.1016/j.aos.2004.11.003
2005
Trotman KT; Wright A; Wright S, 2005, 'Auditor Negotiations: An Examination of the Efficacy of Intervention Methods', Accounting Review, vol. 80, pp. 349 - 367, http://dx.doi.org/10.2308/accr.2005.80.1.349
2005
Fargher N; Mayorga DM; Trotman KT, 2005, 'A Field-Based Analysis of Audit Workpaper Review', Auditing: A Journal of Practice & Theory, vol. 24, pp. 85 - 110, http://dx.doi.org/10.2308/aud.2005.24.2.85
2005
Psaros J; Trotman KT, 2004, 'The Impact of the Type of Accounting Standards on Preparers' Judgments', ABACUS - A Journal of Accounting Finance and Business Studies, vol. 40, pp. 76 - 93, http://dx.doi.org/10.1111/j.1467-6281.2004.00144.x
2004
Solomon I; Trotman KT, 2003, 'Experimental judgment and decision research in auditing: the first 25 years of AOS', Accounting Organizations and Society, vol. 28, pp. 395 - 412, http://dx.doi.org/10.1016/S0361-3682(02)00023-5
2003
Trotman KT; Green WJ, 2003, 'An examination of different performance outcomes in an analytical procedures task', Auditing: A Journal of Practice & Theory, vol. 22, pp. 219 - 235, http://dx.doi.org/10.2308/aud.2003.22.2.219
2003
Tan H; Trotman KT, 2003, 'Reviewers` responses to anticipated stylization attempts by preparers of audit workpapers', Accounting Review, vol. 78, pp. 581 - 604
2003
Simnett R, 2002, 'Qantas Ltd', Business Measurement Case Development and Research Program, pp. 1 - 27
2002
Simnett R; Trotman KT, 2002, 'Research methods for examining independence issues: experimental and economics-of-auditing approaches', Australian Accounting Review, vol. 12, pp. 23 - 31, http://dx.doi.org/10.1111/j.1835-2561.2003.tb00208.x
2002
Gibbins M; Trotman KT, 2002, 'Audit review: managers` interpersonal expectations and conduct of the review', Contemporary Accounting Research, vol. 19, pp. 411 - 444, http://dx.doi.org/10.1506/J519-5LVU-JTMQ-YYJ7
2002
Trotman KT, 2001, 'Editorial: Research methods in auditing', International Journal of Auditing, vol. 5, pp. 177 - 179, http://dx.doi.org/10.1111/1099-1123.00333
2001
Trotman KT, 2001, 'Design issues in audit JDM experiments', International Journal of Auditing, vol. 5, pp. 181 - 192
2001
Trotman KT; Wright AV, 2000, 'Order effects and recency: where do we go from here?', Accounting and Finance, vol. 40, pp. 169 - 182, http://dx.doi.org/10.1111/1467-629X.00042
2000
Simnett R; Trotman KT, 1999, 'Assurance services and associated research opportunities', Australian Accounting Review, vol. 9, pp. 17 - 21, http://dx.doi.org/10.1111/j.1835-2561.1999.tb00104.x
1999
Ismail Z; Trotman KT, 1999, 'Audit review effectiveness in an analytical review task', International Journal of Auditing, vol. 3, pp. 21 - 28, http://dx.doi.org/10.1111/1099-1123.00046
1999
Hirst MK; Luckett PF; Trotman KT, 1999, 'Effects of feedback and task predictability on task learning and judgment accuracy', ABACUS - A Journal of Accounting Finance and Business Studies, vol. 35, pp. 286 - 301, http://dx.doi.org/10.1111/1467-6281.00047
1999
Harding NJ; Trotman KT, 1999, 'Hierarchical differences in audit workpaper review performance', Contemporary Accounting Research, vol. 16, pp. 671 - 684, http://dx.doi.org/10.1111/j.1911-3846.1999.tb00600.x
1999
Trotman KT, 1999, 'Audit judgment research: overview and opportunities for research in China', China Accounting and Finance Review, vol. 1, pp. 49 - 64
1999
Trotman KT, 1998, 'Audit judgment research-issues addressed, research methods and future directions', Accounting and Finance, vol. 38, pp. 115 - 156, http://dx.doi.org/10.1111/1467-629X.00007
1998
Rich J; Solomon I; Trotman KT, 1997, 'The audit review process: a characterization from the persuasion perspective', Accounting Organizations and Society, vol. 22, pp. 481 - 505
1997
Rich J; Solomon I; Trotman KT, 1997, 'Multi-auditor judgement/decision making research: A decade later', Journal of Accounting Literature, vol. 16, pp. 86 - 126, http://search.proquest.com/docview/216309805/fulltextPDF/EFD81C1124864F7FPQ/1?accountid=12763
1997
Goodwin J; Trotman KT, 1996, 'Factors affecting the audit of revalued non-current assets: initial public offerings and source reliability', Accounting and Finance, vol. 36, pp. 151 - 170, http://dx.doi.org/10.1111/j.1467-629X.1996.tb00304.x
1996
Trotman KT; Wright A, 1996, 'Recency effects: Task complexity, decision mode, and task-specific experience', Behavioral Research in Accounting, vol. 8, pp. 175 - 193
1996
Hooper CG; Trotman KT, 1996, 'Configural information processing in auditing: further evidence', Accounting and Business Research, vol. 26, pp. 125 - 136, http://dx.doi.org/10.1080/00014788.1996.9729504
1996
Ismail Z; Trotman KT, 1995, 'The impact of the review process in hypothesis generation tasks', Accounting Organizations and Society, vol. 20, pp. 345 - 357, http://dx.doi.org/10.1016/0361-3682(95)00002-Q
1995
Goodwin J; Trotman KT, 1995, 'Auditor judgments of revalued non-current assets: the effect of conflicting risks', Accounting and Business Research, vol. 25, pp. 177 - 185, http://dx.doi.org/10.1080/00014788.1995.9729940
1995
Libby R; Trotman KT, 1993, 'The review process as a control for differential recall of evidence in auditor judgments', Accounting, Organizations and Society, vol. 18, pp. 559 - 574, http://dx.doi.org/10.1016/0361-3682(93)90003-O
1993
Roebuck P; Trotman KT, 1992, 'A Field Study of the Review Process: Research Note', ABACUS – A Journal of Accounting, Finance and Business Studies, vol. 28, pp. 200 - 210, http://dx.doi.org/10.1111/j.1467-6281.1992.tb00280.x
1992
Simnett R; Trotman K, 1992, 'Identification of Key Financial Ratios for Going Concern Decisions in a Manufacturing Environment', Charter -Sydney-, vol. 63, pp. 39 - 41
1992
Choo F; Trotman K, 1991, 'The Relationship between Knowledge Structure and Judgments for Experienced and Inexperienced Auditors', The Accounting Review, vol. 66, pp. 464 - 485, http://www.jstor.org/stable/247805
1991
Trotman K; Wood R, 1991, 'A Meta-Analysis of Studies on Internal Control Judgments', Journal of Accounting Research, vol. 29, pp. 180 - 192, http://dx.doi.org/10.2307/2491036
1991
Trotman KT, 1990, 'The Effect of the Distribution of Cases on Judgmental Consensus', Accounting & Finance, vol. 30, pp. 39 - 49, http://dx.doi.org/10.1111/j.1467-629X.1990.tb00111.x
1990
Trotman KT; Sng J, 1989, 'The effect of hypothesis framing, prior expectations and cue diagnosticity on auditors' information choice', Accounting, Organizations and Society, vol. 14, pp. 565 - 576, http://dx.doi.org/10.1016/0361-3682(89)90019-6
1989
Simnett R; Trotman K, 1989, 'Auditor Versus Model : Information Choice and Information Processing', The Accounting Review, vol. 64, pp. 514 - 528, http://www.jstor.org/stable/247603
1989
Libby R; Trotman KT; Zimmer I, 1987, 'Member Variation, Recognition of Expertise, and Group Performance', Journal of Applied Psychology, vol. 72, pp. 81 - 87, http://dx.doi.org/10.1037/0021-9010.72.1.81
1987
Trotman KT; Zimmer IR, 1986, 'Revenue Recognition in the Construction Industry: An Experimental Study', ABACUS – A Journal of Accounting, Finance and Business Studies, vol. 22, pp. 136 - 147, http://dx.doi.org/10.1111/j.1467-6281.1986.tb00131.x
1986
Sinclair NA; Fatseas VA; Trotman KT, 1986, 'Security price reaction to qualitative forecast infor mation', Australian Journal of Management, vol. 11, pp. 231 - 240, http://dx.doi.org/10.1177/031289628601100207
1986
Trotman K, 1985, 'The Review Process and the Accuracy of Auditor Judgments', Journal of Accounting Research, vol. 23, pp. 740 - 752, http://dx.doi.org/10.2307/2490836
1985
Campisi S; Trotman KT, 1985, 'Auditor Consensus in Going Concern Judgments', Accounting and Business Research, vol. 15, pp. 303 - 310, http://dx.doi.org/10.1080/00014788.1985.9729282
1985
Trotman KT; Yetton PW, 1985, 'The Effect of the Review Process on Auditor Judgments', Journal of Accounting Research, vol. 23, pp. 256 - 267, http://dx.doi.org/10.2307/2490918
1985
Trotman KT; Yetton P; Zimmer I, 1983, 'Individual and Group Judgments of Internal Control Systems', Journal of Accounting Research, vol. 21, pp. 286 - 292, http://dx.doi.org/10.2307/2490948
1983
Trotman KT; Yetton PW; Zimmer I, 1981, 'Group Size and Performance: Prediction of Failure by Loan Officers', Australian Journal of Management, vol. 6, pp. 135 - 143, http://dx.doi.org/10.1177/031289628100600107
1981
Trotman K, 1981, 'Takeover Defences by Australian Companies', Accounting & Finance, vol. 21, pp. 63 - 85, http://dx.doi.org/10.1111/j.1467-629X.1981.tb00120.x
1981
Trotman KT; Bradley GW, 1981, 'Associations between social responsibility disclosure and characteristics of companies', Accounting, Organizations and Society, vol. 6, pp. 355 - 362, http://dx.doi.org/10.1016/0361-3682(81)90014-3
1981
Trotman KT; Yetton PW; Zimmer I, 1981, 'Group Size and Performance: Prediction of Failure by Loan Officers', Australian Journal of Management, vol. 6, pp. 127 - 140, http://dx.doi.org/10.1177/031289628100600210
1981
Trotman K, 1981, 'An Evaluation of Accounting for Long-term Construction Contracts : An International Comparison', International Journal of Accounting Education and Research, vol. 17, pp. 151 - 166
1981
Trotman KT, 1980, 'The effect of the firm's capital structure on the choice of accounting methods for long-term construction contracts', Australian Journal of Management, vol. 5, pp. 141 - 144, http://dx.doi.org/10.1177/031289628000500208
1980
Trotman K, 1980, 'Accounting for Long-term Construction Contracts', Australian Accounting Research Foundation
1980
Working Papers
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Hoang H; Trotman K, 2018, Effect of CSR Assurance and Explicit Assessment on Investors’ Valuation Judgments, http://dx.doi.org
2018
Book Chapters
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Trotman K, 2014, 'Judgment and decision making', in Hay D; Knechel WR; Willekens M (ed.), The Routledge Companion to Auditing, Routledge, pp. 200 - 218, http://www.routledge.com/books/details/9780415633635/
2014
Trotman KT, 2005, 'Audit Evidence', in Clubb C (ed.), Blackwell Encyclopedia of Management, edn. 2, Blackwell Publishing, London, pp. 59 - 63
2005
Harding NJ; Hughes S; Trotman KT, 2005, 'Auditor Calibration in the Review Process', in Arnold V (ed.), Advances in Accounting Behavioural Research, edn. Advances in Accounting Behavioral Research, Elsevier, Oxford U.K, pp. 41 - 58, http://dx.doi.org/10.1016/S1475-1488(04)08002-0
2005
Pflugrath GL; Simnett R; Trotman KT; Ikin C, 2004, 'The Impact of New Audit Report Formats on Perceptions and Investment Decision-Making Judgements of Users', in Australian Government Auditing and Assurance Standards Board, edn. Original, University of New South Wales and Australian National University, Melbourne, pp. 1 - 20
2004
Trotman KT, 1999, 'Perspectives on JDM research in auditing over 25 years', in Advances in Accounting Behaviorial Research, edn. Original, JAI Press Inc, Connecticut, pp. 15 - 31
1999
Trotman KT, 1995, 'Audit judgement in Bell v Wright', in Auditing practice, research and education: a productive collaboration, edn. Original, American Institute of Certified Public Accoutants, New York
1995
Books
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Trotman K; Gibbins M; Carson E, 2012, Financial Accounting: An Integrated Approach, Cengage Learning Australia, Australia
2012
Trotman KT; Carson EA; Gibbons M, 2009, Financial Accounting: An Integrated Approach., 4th, Cengage Learning Australia, Australia
2009
Trotman KT; Gibbins M, 2006, Financial accounting: An integrated approach, 3rd, Thomson Nelson Aust P/L, Victoria
2006
Trotman K, 2006, Financial Accounting: An Integrated Approach (3rd Ed), Trotman KT; Gibbins M, (ed.), Thomas Nelson
2006
Trotman KT, 2006, Professional judgement: Are auditors being held to a higher standard than other professionals, ICAA
2006
Trotman KT; Gibbins M, 1998, Financial accounting: An integrated approach, 2nd, Thomson Nelson Aust P/L, Victoria
1998
Roberts JH; Palmer G; Kabanoff B; Rider P; Sheldrake P; Sinclair A; Smith T; Soutar G; Stenning B; Trotman K, 1997, Management Research in Australia, Australian Government Publishing Service, Canberra
1997
Trotman KT, 1996, Research methods for judgment and decision making studies in auditing, Original, Coopers & Lybrand, Melbourne
1996
Trotman KT, 1995, Case studies in auditing, Original, Butterworths, Sydney
1995
Trotman K, 1990, Analytical Review
1990
Other
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Simnett R; Trotman K, 1995, Case 4-7: Modern Ltd
1995