Behavioral and Archival Auditing Research

REG523 Behavioral and Archival Auditing Research

Autumn 2021

  • Topics

    This course investigates behavioral and archival research that has been performed in the accounting field. The emphasis is on behavioral decision theory and economics based theories with applications to the auditing function. A number of topics are considered.

    The goals of this course are to 1) discuss concepts and models, 2) develop skills in analyzing and critiquing research design, and 3) develop an understanding of the literature in key current topical areas. Articles are selected to achieve all of these goals. We will also spend significant time discussing practical matters of the publication process, such as idea development as well as the editorial process.

  • Learning outcome

    After completing this course, the student will be able to:


    • Develop theory-based hypotheses applicable to archival and experimental research.
    • Design archival studies and experiments to test hypotheses.
    • Critique and digest archival and experimental research.


    • Apply practical skills for efficiently and effectively writing research manuscripts.

  • Teaching

    The class will be run in a seminar format on Zoom, comprised totally of class presentations and discussion.

  • Restricted access

    The course requires active student engagement with participation in discussion and commenting. There will be a limitation of the number of participants. Selection of candidates will be based on qualifications and research interests.

  • Recommended prerequisites

    Good knowledge of Shadish, Cook & Campbell (2002):                                                                                 Cook, T. D., Campbell, D. T., & Shadish, W. (2002). Experimental and quasi-experimental designs for generalized causal inference. Second Edition. Boston: Houghton Mifflin.

    Kinney, W. R., Jr. (2019). The Kinney Three Paragraphs (and More) for Accounting Ph.D. Students. Accounting Horizons 33(4), 1-14.

  • Required prerequisites

    Good knowledge of Shadish, Cook & Campbell (2002):

    Cook, T. D., Campbell, D. T., & Shadish, W. (2002). Experimental and quasi-experimental designs for generalized causal inference. Boston: Houghton Mifflin.

  • Requirements for course approval

    In addition to the readings, you will be required to write a more detailed literature review of the topic of your choice and a proposal that uses the literature review to develop new hypotheses and design a method for testing the hypotheses.

    Seminar participants will be required to present assigned papers. The presentation should include a general discussion and explanation of the psychological and ecomomics concepts or techniques. Analysis of the articles should cover the following points:

                A.        Objective - what did the author try to do?

                B.        Methodology - how did he/she try to do it?

                C.        Results - what was found?                            

                D.        Limitations - critique - are the findings still valid given the limitations?


    Each paper will be assigned a "presenter" who will provide the written summary outlined above and a "discussant" who will critique the paper. The presenter will be expected to be able to respond to these critiques (lecturers will also add their input for which you should be prepared).

    Approval will be based upon your presentations, participation in discussions, and literature review/proposal.

  • Assessment

    Individual Term Paper

  • Grading Scale


  • Literature

    The dailed literature schedule of articles will be provided.


ECTS Credits
Teaching language

Spring. Offered spring 2021 (exact dates to be announced)

Course responsible

Course responsible :

Professor Aasmund Eilifsen, Department of Accounting, Auditing and Law (IRRR), NHH


Professor Brant Christensen, University of Oklahoma and IRRR, NHH

Professor Anna Gold, Vrije Universiteit Amsterdam and IRRR, NHH

Professor Rick Hatfield, University of Alabama and IRRR, NHH