Select Publications

Books

Trotman PK; Humphreys DK; Clout DV; Morgan K, 2022, Fundamentals of Accounting and Financial Management, Cengage AU

Trotman K; Gibbins M; Carson E, 2012, Financial Accounting: An Integrated Approach, Cengage Learning Australia, Australia

Trotman KT; Carson EA; Gibbons M, 2009, Financial Accounting: An Integrated Approach., Cengage Learning Australia, Australia

Trotman KT; Gibbins M, 2006, Financial accounting: An integrated approach, Thomson Nelson Aust P/L, Victoria

Trotman K, 2006, Financial Accounting: An Integrated Approach (3rd Ed), Trotman KT; Gibbins M, (ed.), Thomas Nelson

Trotman KT, 2006, Professional judgement: Are auditors being held to a higher standard than other professionals, ICAA

Trotman KT; Gibbins M, 1998, Financial accounting: An integrated approach, Thomson Nelson Aust P/L, Victoria

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

Trotman KT, 1996, Research methods for judgment and decision making studies in auditing, Coopers & Lybrand, Melbourne

Trotman KT, 1995, Case studies in auditing, Butterworths, Sydney

Trotman K, 1990, Analytical Review

Book Chapters

Trotman KT, 2015, 'Audit Evidence', in , Wiley, pp. 1 - 5, http://dx.doi.org/10.1002/9781118785317.weom010034

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/

Trotman KT, 2005, 'Audit Evidence', in Clubb C (ed.), Blackwell Encyclopedia of Management, Blackwell Publishing, London, pp. 59 - 63

Harding NJ; Hughes S; Trotman KT, 2005, 'Auditor Calibration in the Review Process', in Arnold V (ed.), Advances in Accounting Behavioural Research, Elsevier, Oxford U.K, pp. 41 - 58

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, University of New South Wales and Australian National University, Melbourne, pp. 1 - 20

Trotman KT, 1999, 'Perspectives on JDM research in auditing over 25 years', in Advances in Accounting Behaviorial Research, JAI Press Inc, Connecticut, pp. 15 - 31

Trotman KT, 1995, 'Audit judgement in Bell v Wright', in Auditing practice, research and education: a productive collaboration, American Institute of Certified Public Accoutants, New York

Journal articles

Whitfield AR; Kang YJ; Trotman KT, 2024, 'Auditor communication on critical audit matters: Timing, inspection likelihood, and the audit committee', Contemporary Accounting Research, 41, pp. 976 - 999, http://dx.doi.org/10.1111/1911-3846.12934

Proell CA; Ricci MA; Trotman KT; Zhou Y, 2024, 'How workplace identities and team management practices affect distributed team auditors' willingness to speak up', Contemporary Accounting Research, 41, pp. 562 - 590, http://dx.doi.org/10.1111/1911-3846.12909

Richins G; Trotman KT; Yang D, 2024, 'The effects of prevalence induced concept change on audit scepticism judgements', Accounting and Finance, http://dx.doi.org/10.1111/acfi.13312

Chen W; Trotman KT; Zhang XJ, 2022, 'The Impact of a Structured Electronic Interacting Brainstorming Platform', Auditing, 41, pp. 93 - 111, http://dx.doi.org/10.2308/AJPT-2020-036

Humphreys KA; Trotman KT, 2022, 'Judgment and decision making research on CSR reporting in the COVID-19 pandemic environment', Accounting and Finance, 62, pp. 739 - 765, http://dx.doi.org/10.1111/acfi.12805

Stepankova S; Harding N; Mayorga D; Trotman K, 2022, 'Using More Effective Instructional Verbs to Elevate Auditors’ Professional Skepticism', International Journal of Auditing, 26, pp. 240 - 251, http://dx.doi.org/10.1111/ijau.12275

Bauer TD; Humphreys KA; Trotman KT, 2022, 'Group Judgment and Decision Making in Auditing: Research in the Time of COVID-19 and Beyond', Auditing, 41, pp. 3 - 23, http://dx.doi.org/10.2308/AJPT-2020-147

Hatfield R; Mullis C; Trotman K, 2022, 'INTERACTIVE AUDITOR-CLIENT NEGOTIATIONS: THE EFFECTS OF THE ACCUMULATING NATURE AND DIRECTION OF AUDIT DIFFERENCES', , http://dx.doi.org/10.2308/TAR-2020-0205

Leiby J; Rennekamp K; Trotman KT, 2021, 'Challenges to experimental audit JDM research and the role of online platforms in resolving these challenges', Auditing, 40, pp. 53 - 72, http://dx.doi.org/10.2308/AJPT-19-105

Free C; Trotman AJ; Trotman KT, 2021, 'How Audit Committee Chairs Address Information-Processing Barriers', Accounting Review, 96, pp. 147 - 169, http://dx.doi.org/10.2308/TAR-2018-0379

Hoang H; Trotman K, 2021, 'Effect of CSR Assurance and Explicit Assessment on Investors’ Valuation Judgments', Auditing: A Journal of Practice and Theory, 40, pp. 19 - 33, http://dx.doi.org/10.2308/AJPT-18-092

Hoang H; Trotman K, 2020, 'The Effect of CSR Assurance and Explicit Assessment on Investor Valuation Judgments', Auditing: a Journal of Practice and Theory, 40, pp. 19 - 33, http://dx.doi.org/10.2308/AJPT-18-092

Simnett R; Trotman KT, 2018, 'Twenty-Five-Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality', Behavioral Research in Accounting, 30, pp. 55 - 76, http://dx.doi.org/10.2308/bria-52138

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, 43, pp. 225 - 240, http://dx.doi.org/10.1177/0312896217728560

Tan HC; Trotman K, 2018, 'Information processing biases in impairment decisions: Effect of reversibility of impairment losses and disclosure transparency', Behavioral Research in Accounting, 30, http://dx.doi.org/10.2308/bria-52042

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, 36, pp. 1449 - 1460, http://dx.doi.org/10.1111/1911-3846.12480

Trotman KT, 2018, 'Vale Emeritus Professor Ian Zimmer 2 April 1948–1 November 2017', Accounting & Finance, 58, pp. 3 - 4, http://dx.doi.org/10.1111/acfi.12352

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, 36, pp. 111 - 131, http://dx.doi.org/10.2308/ajpt-51576

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, 36, pp. 43 - 62, http://dx.doi.org/10.2308/ajpt-51517

Humphreys KA; Gary SS; Trotman KT, 2016, 'Dynamic Decision Making Using the Balanced Scorecard Framework', The Accounting Review, 91, pp. 1441 - 1465, http://dx.doi.org/10.2308/accr-51364

Trotman K; Moroney R, 2016, 'Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports', Contemporary Accounting Research, 33, pp. 551 - 575, http://dx.doi.org/10.1111/1911-3846.12162

Trotman KT; Bauer TD; Humphreys KA, 2015, 'Group judgment and decision making in auditing: Past and future research', Accounting, Organizations and Society, 47, pp. 56 - 72, http://dx.doi.org/10.1016/j.aos.2015.09.004

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, 46, pp. 59 - 76, http://dx.doi.org/10.1016/j.aos.2015.03.001

Ang NP; Trotman KT, 2015, 'The Utilization of Quantitative and Qualitative Information in Groups' Capital Investment Decisions', Behavioral Research in Accounting, 27, pp. 1 - 24, http://dx.doi.org/10.2308/bria-50917

Trotman KT; Chen CX; Zhou FH, 2015, 'Nominal versus interacting electronic fraud brainstorming in hierarchical audit teams', The Accounting Review, 90, pp. 175 - 198, http://dx.doi.org/10.2308/accr-50855

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, 34, pp. 1 - 22, http://dx.doi.org/10.2308/ajpt-50986

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, 34, pp. 199 - 230, http://dx.doi.org/10.2308/ajpt-50675

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, 53, pp. 50 - 62, http://dx.doi.org/10.1016/j.aos.2015.10.003

Kim S; Trotman KT, 2014, 'The comparative effect of process and outcome accountability in enhancing professional scepticism', Accounting & Finance, 55, pp. 1015 - 1040, http://dx.doi.org/10.1111/acfi.12084

Peecher ME; Solomon I; Trotman KT, 2013, 'An accountability framework for financial statement auditors and related research questions', Accounting, Organizations and Society, 38, pp. 596 - 620, http://dx.doi.org/10.1016/j.aos.2013.07.002

Chang LJ; Cheng MM; Trotman KT, 2013, 'The effect of outcome and process accountability on customer-supplier negotiations', Accounting Organizations and Society, 38, pp. 93 - 107, http://dx.doi.org/10.1016/j.aos.2012.12.002

Trotman KT; Wright W, 2012, 'Triangulation of audit evidence in fraud risk assessments', Accounting Organizations and Society, 37, pp. 41 - 53, http://dx.doi.org/10.1016/j.aos.2011.11.003


Back to profile page