Researching Juror Judgment and Decision Making in Cases of Alleged Auditor Negligence: A Toolkit for New Scholars

ABSTRACT: This paper provides methodological guidance to individuals interested in audit-related, juror judgment and decision-making (JDM) research. Specifically, we discuss key issues surrounding experimental design including participant selection, case selection and design, and identifying important independent, process, and dependent variables—discussions often omitted from published research in this area. We also address several issues encountered during the review process and through discussions with or presentations by other scholars. Overall, this paper is aimed at (1) increasing scholars', particularly newer scholars', awareness of the different design options that are available when planning juror JDM studies; (2) enhancing scholars' understanding of the costs and benefits of those options; and (3) helping scholars better foresee how different design choices ultimately will impact the inferences that can be drawn from their studies. Thus, this paper provides an easily accessible resource to help ...