Behavioral Auditing Research

REG523 Behavioral Auditing Research

Autumn 2020

  • Topics

    This course investigates behavioral research that has been performed in the accounting field. While a number of topics are considered, the emphasis is on behavioral decision theory and its applications to the accounting function, with a primary focus on behavioral topics in auditing. The goals of this course are to 1) discuss behavioral 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.

    The class will be run in a seminar format, comprised totally of class presentations and discussion. In addition to the readings, you will be required to write a more detailed literature review of the topic of your choice (not limited to those outlined below) and a proposal which uses the literature review to develop new hypotheses and design a method for testing the hypotheses. Grading will be based upon your presentations, participation in discussions, and literature review/proposal.

  • Learning outcome

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


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


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

  • 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

    Seminar participants will be required to present assigned papers. The presentation should include a general discussion and explanation of the psychological concept or technique. 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).

  • Assessment

    Individual Term Paper

  • Grading Scale



ECTS Credits

Spring. Offered spring 2019 (exact dates to be announced shortly)

Course responsible

Course responsible :

Professor Aasmund Eilifsen, Department of Accounting, Auditing and Law, NHH


Professor Anna Gold, Vrije Universiteit Amsterdam and NHH

Professor Rick Hatfield, University of Alabama and NHH