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What is Enhancing Expert Decision-Making in Accounting about?

This document summarizes opportunities for future research on expertise and expert decision making in accounting and auditing. It identifies three key areas: 1) Research should focus on actual performance rather than surrogate measures, which do not fully capture the complexity of accounting tasks. 2) New ways of directly measuring performance need to be developed, such as cases with correct answers or simulation games. 3) Research is needed to better identify the characteristics of experts in accounting an

Author

Fina Ruzika

Language

EN