By Scientia Professor Ken Trotman

Journal articles

Trotman AJ; Phua YS; Trotman KT; Wright A, 2026, 'Auditing Standard Setting: A Process Framework', AUDITING-A JOURNAL OF PRACTICE & THEORY, http://dx.doi.org/10.2308/AJPT-2024-056

Simnett R; Thompson A; Trotman AJ; Trotman KT, 2026, 'Sustainability Reporting Ecosystem: Insights of Audit Committee Chairs', Accounting Horizons, 40, pp. 165 - 180, http://dx.doi.org/10.2308/HORIZONS-2024-169

Chen W; Fanning K; Trotman KT; Wang J, 2026, 'The moderating effects of management's Non-GAAP treatment of a CAM item and investors' position on investors' management credibility judgments', Accounting Organizations and Society, 116, http://dx.doi.org/10.1016/j.aos.2025.101629

Chen W; Humphreys KA; Trotman KT, 2026, 'The Effect of the Level of Sustainability Assurance on Investor Judgements', Accounting and Finance, 66, pp. 904 - 916, http://dx.doi.org/10.1111/acfi.70142

Ekasingh E; Hoang H; Trotman K, 2025, 'Effects of Different Team Formats on the Performance of Multidisciplinary GHG Assurance Teams', Auditing: A journal of Practice and Theory, http://dx.doi.org/10.2308/AJPT-2023-051

Grohnert T; Gijselaers WH; Meuwissen RHG; Trotman K, 2025, 'The effects of a supportive learning culture and rank on professional skepticism in information search', Accounting, Organizations and Society, 114, http://dx.doi.org/10.1016/j.aos.2025.101590

Richins G; Trotman KT; Yang D, 2024, 'The effects of prevalence induced concept change on audit scepticism judgements', Accounting and Finance, 64, pp. 4429 - 4446, http://dx.doi.org/10.1111/acfi.13312

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

Hatfield RC; Mullis CE; Trotman KT, 2022, 'Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences', The Accounting Review, 97, pp. 223 - 241, http://dx.doi.org/10.2308/tar-2020-0205

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

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

Stepankova S; Harding N; Mayorga DM; Trotman KT, 2022, 'Using more effective instructional verbs to elevate auditors' professional scepticism', International Journal of Auditing, 26, pp. 240 - 251, http://dx.doi.org/10.1111/ijau.12275

Leiby J; Rennekamp K; Trotman KT, 2021, 'Challenges to Experimental Audit JDM Research and the Role of Online Platforms in Resolving These Challenges', Auditing: A Journal of Practice & Theory, 40, pp. 53 - 72, http://dx.doi.org/10.2308/ajpt-19-105

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

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, 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

Glover SM; Taylor MH; Wu Y; Trotman KT, 2019, '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. 1417 - 1460, http://dx.doi.org/10.1111/1911-3846.12480

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 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 MS; Trotman KT, 2016, 'Dynamic decision making using the balanced scorecard framework', Accounting Review, 91, pp. 1441 - 1465, http://dx.doi.org/10.2308/accr-51364

Mayorga D; Trotman KT, 2016, '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

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

Kim S; Trotman KT, 2015, 'The comparative effect of process and outcome accountability in enhancing professional scepticism', Accounting and Finance, 55, pp. 1015 - 1040, http://dx.doi.org/10.1111/acfi.12084

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

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

Trotman KT; Ang N; Tan HC, 2011, 'Fifty-year Overview of Judgment and Decision-making Research in Accounting.', Accounting and Finance, 51, pp. 278 - 360, http://dx.doi.org/10.1111/j.1467-629X.2010.00398.x

Trotman KT, 2011, 'A different personal perspective through the behavioral accounting literature', Behavioral Research in Accounting, 23, pp. 203 - 208, http://dx.doi.org/10.2308/bria.2011.23.1.203

Humphreys KA; Trotman KT, 2011, 'The balanced scorecard: The effect of strategy information on performance evaluation judgments', Journal of Management Accounting Research, 23, pp. 81 - 98, http://dx.doi.org/10.2308/jmar-10085

Trotman K, 2010, 'Quality, timing, and luck: Looking back at ashton (1974)', Auditing, 29, pp. 1 - 2, http://dx.doi.org/10.2308/aud.2010.29.1.1

Tan H; Trotman KT, 2010, 'Effects of the timing of auditors' Income-reducing adjustment concessions on financial officers' negotiation judgments', Contemporary Accounting Research, 27, pp. 1207 - 1239, http://dx.doi.org/10.1111/j.1911-3846.2010.01020.x

Trotman KT; Trotman AJ, 2010, 'The Intersection of Family Business and Audit Research: Potential Opportunities', Family Business Review, 23, pp. 216 - 229

Trotman KT; Simnett R; Khalifa A, 2009, 'Impact of the type of audit team discussions on auditors' generation of material frauds', Contemporary Accounting Research, 26, pp. 1115 - 1142, http://dx.doi.org/10.1506/car.26.4.5

Harding N; Trotman KT, 2009, 'Improving Assessments of Another Auditor's Competence', AUDITING: A Journal of Practice & Theory, 28, pp. 53 - 78, http://dx.doi.org/10.2308/aud.2009.28.1.53

Trotman KT; Wright AM; Wright S, 2009, 'An examination of the Effects of Auditor Rank on Pre-negotiation Judgments', Auditing: A Journal of Practice & Theory, 28, pp. 191 - 203

Leung PW; Trotman KT, 2008, 'Effect of different types of feedback on the level of auditors' configural information processing', Accounting and Finance, 48, pp. 301 - 318

Chang L; Cheng M; Trotman KT, 2008, 'The effect of framing and negotiation partner’s objective on judgments about negotiated transfer prices', Accounting, Organizations and Society, 33, pp. 704 - 717, http://dx.doi.org/10.1016/j.aos.2008.01.002

Godfrey JM; Trotman KT; Chalmers KG; Moroney R; Potter B; Farrelly F; Beverland M, 2008, 'Upcoming research', Monash Business Review, 4, pp. 50 - 50, http://dx.doi.org/10.2104/mbr08041

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