Cognitive heuristics and biases in behavioral auditing: Review, comments and observations

The purposes of this paper are: (1) to provide background on the heuristics and biases approach to decision-making; (2) to describe some of the issues being debated in psychology concerning this approach; (3) to review relevant studies from the behavior auditing research literature; (4) to provide comments on trends in the auditing literature; (5) to offer comments about the advantages and disadvantages of this approach; and (6) to make some observations about future prospects for this research tradition.