Root Cause Analysis Research Framework Mapping Auditing JDM Research to RCA of Auditing Deficiencies in Practice – A Way Forward

• In Event: Auditor JDM II

Abstract

Firms are required to establish systems around identifying and remediating root causes of auditing deficiencies (IAASB 2020; PCAOB 2019; SOX 2002). Since most audit firm personnel involved in RCA are not trained in the scientific investigation of auditors’ judgments and decisions, the objective of our study is to provide a theoretical framework to facilitate doing so and to identify important areas of future research that can inform root cause analysis efforts in practice. The insights derived from our Root Cause Analysis Research Framework allow auditing JDM researchers to quickly understand how their past and future research may inform RCA efforts in practice. Moreover, tethering the Framework to the Heuristic-Systematic Model (Chaiken 1980) narrows the focus of root cause investigations and increases the likelihood that researchers identify the correct causes and ultimately, increases the likelihood that the choice of a remediation strategy (e.g., a capacity increasing vs motivating strategy) will be effective.

Authors

• Christine J Nolder, Suffolk University

• Daniel G Sunderland, Northeastern University