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BCom, MCom (Hons), PhD (UNSW), AM, FASSA, FCA, FCPA


,
Accounting, auditing and accountability
1998

Ken Trotman is a Scientia Professor at UNSW Sydney. He has held visiting appointments at a range of overseas institutions including Cornell University, the University of Michigan and the University of Illinois at Urbana Champaign. His main current research interests are concerned with judgment and decision making in accounting. He has a particular interest in the judgments made by auditors. He is a Fellow of CPA Australia and a Fellow of Chartered Accountants Australia and New Zealand.

Ken has published in leading international research journals including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Accounting, Organizations and Society, Auditing: A Journal of Practice & Theory, Journal of Management Accounting Research, Behavioral Research in Accounting, ABACUS and Accounting & Finance.

Ken was the 1993/94 President of the Accounting and Finance Association of Australia and New Zealand (AFAANZ). In 1998 he received the AFAANZ Outstanding Contribution to the Accounting Literature Award and later awarded life membership of AFAANZ. In 1998 he was elected as a Fellow of the Academy of Social Sciences. He received the 2000/2001 Outstanding Auditing Educator Award from the Audit Section of the American Accounting Association; the 2008 Notable Contribution to the Auditing Literature Award from the Auditing Section of the American Accounting Association; the 2009 Notable (Lifetime) Contribution Award in Behavioral Accounting Literature from the American Accounting Association; and the 2014 Behavioral Outstanding Doctoral Dissertation Supervisor Award. He received an ARC Professorial Fellow Grant 2011–2015 and was inducted into the Australian Accounting Hall of Fame in 2011.

  • Director of Audit Research, American Accounting Association, 1998-2000
  • President, Accounting Association of Australia and New Zealand, 1993-1994
  • Editor, Auditing: A Journal of Practice & Theory, 2008-2011
  • Editor, Accounting, Organizations and Society, from April 2016.

  • Trotman, K.T. 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, forthcoming.
  • Simnett, R., & K.T. Trotman. 2018. “Twenty-five Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality”. Behavioral Research in Accounting, 30 (2): 55-76.
  • Tan, H.C., & K.T. Trotman. 2018. “Information processing biases in impairment decisions: Effect of reversibility of impairment losses and disclosure transparency”. Behavioral Research in Accounting, 30 (2): 77-94.
  • Chen, W., A. Khalifa, K.L. Morgan, & K.T. Trotman. 2017. “The Effect of Brainstorming Guidelines on Individual Auditors’ Identification of Potential Frauds”. Australian Journal of Management, 43 (2): 225-240.
  • Harding, N., & K.T. Trotman. 2017. “The Effect of Partner Communications of Fraud Likelihood and Skeptical Orientation on Auditors’ Professional Skepticism”. Auditing: A Journal of Practice & Theory, 36 (2): 111-131.
  • Cheng, M., H-T. Tan, K.T. Trotman, & A. Tse. 2017. “The Impact of the Timing of a Prior Year’s Auditor Concessions on Financial Managers’ Judgments”. Auditing: A Journal of Practice & Theory, 36 (1): 43-62.
  • Humphreys, K.A., M.S. Gary, & K.T. Trotman. 2016. “Dynamic Decision Making Using the Balanced Scorecard Framework”. The Accounting Review, 91 (5): 1441-1465.
  • Mayorga, D., & K.T. Trotman. 2016. “The Effects of a Reasonable Investor Perspective and Firm’s Prior Disclosure Policy on Managers' Disclosure Judgments”. Accounting, Organizations and Society, 53: 50-62.
  • Moroney, R., & K.T. Trotman. 2016. “Differences in Auditors’ Materiality Assessments When Auditing Financial Statements and Sustainability Reports”. Contemporary Accounting Research, 33 (2): 551-575.
  • Trotman, K.T., T.D. Bauer, & K.A. Humphreys. 2015. “Group Judgment and Decision Making in Auditing: Past and Future Research”. Accounting, Organizations and Society, 47 (November): 56-72.
  • Kang, Y.J., A.T. Trotman, & K.T. Trotman. 2015. “The Effect of an Audit Judgment Rule on Audit Committees’ Questioning on Accounting Estimates”. Accounting, Organizations and Society, 46 (October): 59-76.
  • Ang, N., & K.T. Trotman. 2015. “The Utilization of Quantitative and Qualitative Information in Groups’ Capital Investment Decisions”. Behavioral Research in Accounting, 27 (1): 1-24.
  • Chen, W., Khalifa, A., & K.T. Trotman. 2015. “Facilitating Brainstorming: Impact of Task Representation on Auditors’ Identification of Potential Frauds”. Auditing: A Journal of Practice & Theory, 34 (3): 1-22.
  • Kim, S., & K.T. Trotman. 2015. “The Comparative Effect of Process and Outcome Accountability in Enhancing Professional Scepticism”. Accounting and Finance, 55 (4): 1015-1040.
  • Chen, C.X., K.T. Trotman, & F. Zhou. 2015. “Nominal versus Interacting Electronic Fraud Brainstorming in Hierarchical Audit Teams?” The Accounting Review, 90 (1): 175-198.
  • Trotman, A.J., & K.T. Trotman. 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 (1): 199-230.
  • Peecher, M.E., I. Solomon, & K.T. Trotman. 2013. “An Accountability Framework for Financial Statement Auditors and Related Research Questions”. Accounting, Organizations and Society, 38 (8): 596-620.
  • Chang, L., M. Cheng, & K.T. Trotman. 2013. “The Effect of Outcome and Process Accountability on Customer-Supplier Negotiations”. Accounting, Organizations and Society, 38 (2): 93-107.
  • Trotman, K.T., & W.F. Wright. 2012. “Triangulation of Audit Evidence in Fraud Risk Assessments”, Accounting, Organizations and Society, 37 (1): 41-53.
  • Humphreys, K.A., & K.T. Trotman. 2011. “The Balanced Scorecard: The Effect of Strategy Information on Performance Evaluation Judgments”, Journal of Management Accounting Research, 23 (1): 81-98.
  • Trotman, K.T., H.C. Tan, & N. Ang. 2011. “Fifty-year Overview of Judgment and Decision-making Research in Accounting”, Accounting and Finance, 51 (1): 278-360.
  • Trotman, K.T. 2011. “A Different Personal Perspective through the Behavioral Accounting Literature”, Behavioral Research in Accounting, 23 (1): 203-208.
  • Trotman, A.J., & K.T. Trotman. 2010. “The Intersection of Family Business and Audit Research – Potential Opportunities”, Family Business Review, 23 (3): 216-229.
  • Tan, H-T., & K.T. Trotman. 2010. “Effects of the Timing of Auditors’ Income-reducing Adjustment Concessions on Financial Officers’ Negotiation Judgments”, Contemporary Accounting Research, 27 (4): 1207-1239.
  • Trotman, K.T., R. Simnett, & A. Khalifa. 2009. “Impact of the Type of Audit Team Discussions on Auditors’ Identification and Mental Simulations of Material Frauds”, Contemporary Accounting Research, 26 (4): 1115-1142.
  • Harding, N., & K.T. Trotman. 2009. “Improving Assessments of Another Auditor’s Competence”, Auditing: A Journal of Practice & Theory, 28 (1): 53-78.
  • Trotman, K.T., A. Wright, & S. Wright. 2009. “An Examination of the Effects of Auditor Rank on Pre-negotiation Judgments”, Auditing: A Journal of Practice & Theory, 28 (1): 191-203.
  • Chang, L., M. Cheng, & K.T. Trotman. 2008. “The Effect of Framing and Negotiation Partner’s Objective on Judgments about Negotiated Transfer Prices”, Accounting, Organizations and Society, 33 (7/8): 704-717.
  • Leung, P.W., & K.T. Trotman. 2008. “Effect of Different Types of Feedback on the Level of Auditors’ Configural Information Processing”, Accounting and Finance, 48 (2): 301-318.
  • Trotman, K.T. 2006. “Professional Judgment: Are Auditors Being Held to a Higher Standard than Other Professionals?” prepared for the Institute of CA in Australia, August.
  • Trotman, K.T. 2006. “Differential Auditing Standards” prepared for the Institute of CA in Australia, June.
  • Trotman, K.T. 2005. “Discussion of Judgment and Decision Making Research in Auditing: A Task, Person and Interpersonal Interaction Perspective”, Auditing: A Journal of Practice & Theory, 24 (25th Anniversary Supplement): 73-88.
  • Trotman, K.T., A. Wright, & S. Wright. 2005. “Auditor Negotiations: An Examination of the Efficacy of Intervention Methods”, The Accounting Review, 80 (1): 349-367.
  • Fargher, N., D. Mayorga, & K.T. Trotman. 2005. “A Field-based Analysis of Audit Workpaper Review”, Auditing: A Journal of Practice & Theory, 24 (2): 85-110.
  • Leung, P., & K.T. Trotman. 2005. “The Effects of Feedback Type on Auditor Judgment Performance for Configural and Non-configural Tasks”, Accounting, Organizations and Society, 30 (6): 537-553.
  • Harding, N., S. Hughes, & K.T. Trotman. 2005. “Auditor Calibration in the Review Process”, Advances in Accounting Behavioral Research, Ch. 8: 41-57.
  • Psaros, J., & K.T. Trotman. 2004. “The Impact of the Type of Accounting Standards on Preparers’ Judgments”, ABACUS, 40 (1): 76-93.
  • Green, W., & K.T. Trotman. 2003. “An Examination of Different Performance Outcomes in an Analysed Procedures Task”, Auditing: A Journal of Practice & Theory, 22 (2): 219-235.
  • Tan, H.T., & K.T. Trotman. 2003. “Reviewers’ Responses to Anticipated Stylization Attempts by Preparers of Audit Workpapers”, The Accounting Review, 78 (2): 581-604.
  • Solomon, I., & K.T. Trotman. 2003. “Experimental Judgment and Decision Research in Auditing: The First 25 Years of AOS”, Accounting, Organizations and Society, 28 (4): 395-412.
  • Gibbins, M., & K.T. Trotman. 2002. “Audit Review: Managers’ Interpersonal Expectations and Conduct of the Review”, Contemporary Accounting Research, 19 (3): 411-444.
  • Simnett, R., & K.T. Trotman. 2002. “Research Methods for Examining Independence Issues: Experimental and Economics-of-Auditing Approaches”, Australian Accounting Review 12 (28): 23-31.
  • Trotman, K.T. 2001. “Design Issues in Audit JDM Experiments”, International Journal of Auditing, 5 (3): 181-192.
  • Trotman, K.T., & A. Wright. 2000. “Order Effects and Recency: Where Do We Go From Here?”, Accounting and Finance, 40 (2): 169-182.
  • Harding, N., & K.T. Trotman. 1999. “Hierarchical Differences in Audit Workpaper Review Performance”, Contemporary Accounting Research, 16 (4): 671-684.
  • Hirst, M., P. Luckett, & K.T. Trotman. 1999. “Effects of Feedback and Task Predictability on Task Learning and Judgment Accuracy”, ABACUS, 35 (3): 286-301.
  • Ismail, Z., & K.T. Trotman. 1999. “Audit Review Effectiveness in an Analytical Review Task”, International Journal of Auditing, 3 (1): 21-28.
  • Trotman, K.T. 1999. “Perspectives on JDM Research in Auditing Over 25 Years”, Advances in Accounting Behavioral Research, 2: 15-31.
  • Simnett, R., & K.T. Trotman. 1999. “Assurance Services and Associated Research Opportunities”, Australian Accounting Review, 9 (18): 17-21.
  • Trotman, K.T. 1999. “Audit Judgment Research: Overview and Opportunities for Research in China”, China Accounting and Finance Review, 1 (1): 49-64.
  • Trotman, K.T. 1998. “Audit Judgment Research - Issues Addressed, Research Methods and Future Directions”, Accounting and Finance, 38 (2): 115-156.
  • Rich, J., I. Solomon, & K.T. Trotman. 1997. “Multi-Auditor Judgment/Decision Making Research: A Decade Later”, Journal of Accounting Literature, 16: 86-126.
  • Rich, J., I. Solomon, & K.T. Trotman. 1997. “The Audit Review Process: A Characterization from the Persuasion Perspective”, Accounting, Organizations and Society, 22 (5): 481-505.
  • Trotman, K.T. 1996. “Research Methods for Judgment and Decision Making Studies in Auditing”, Monograph No. 3, Accounting Research Methodology: Coopers & Lybrand and Accounting Association of Australia and New Zealand.
  • Goodwin, J., & K.T. Trotman. 1996. “Factors Affecting the Audit of Revalued Non-Current Assets: Initial Public Offerings and Source Reliability”, Accounting and Finance, 36 (2): 151-170.
  • Hooper, C., & K.T. Trotman. 1996. “Configural Information Processing in Auditing: Further Evidence”, Accounting and Business Research, 26 (2): 125-136.
  • Trotman, K.T., & A. Wright. 1996. “Recency Effects: Task Complexity, Decision Mode, and Task-Specific Experience”, Behavioral Research in Accounting, 8: 175-193.
  • Goodwin, J., & K.T. Trotman. 1995. “Auditor Judgments of Revalued Non-current Assets - The Effect of Conflicting Risks”, Accounting and Business Research, 25 (99): 177-185.
  • Ismail, Z., & K.T. Trotman. 1995. “The Impact of the Review Process in Hypothesis Generation Tasks”, Accounting, Organizations and Society, 20 (5): 345-357.
  • Libby, R., & K.T. Trotman. 1993. “The Review Process as a Control for Differential Recall of Evidence in Auditor Judgments”, Accounting, Organizations and Society, 18 (6): 559-574.
  • Roebuck, P., & K.T. Trotman. 1992. “A Field Study of the Review Process: Research Note”, ABACUS, 28 (2): 200-210.
  • Choo, F., & K.T. Trotman. 1991 “The Relationship between Knowledge Structure and Judgments for Experienced and Inexperienced Auditors”, The Accounting Review, 66 (3): 464-485.
  • Trotman, K.T., & R. Wood. 1991. “A Meta-Analysis of Studies on Internal Control Judgments”, Journal of Accounting Research, 29 (1): 180-192.
  • Trotman, K.T. 1990. “The Effect of the Distribution of Cases on Judgmental Consensus”, Accounting and Finance, 30 (1): 39-49.
  • Trotman, K.T. 1990. “Analytical Review”, Audit Monograph No. 1, Australian Accounting Research Foundation.
  • Simnett, R., & K.T. Trotman. 1989. “Auditor Versus Model : Information Choice and Information Processing”, The Accounting Review, 64 (3): 514-529.
  • Trotman, K.T., & J. Sng. 1989. “The Effect of Hypothesis Framing, Prior Expectations and Cue Diagnosticity on Auditors’ Information Choice”, Accounting, Organizations and Society, 14 (5-6): 565-576.
  • Libby, R., K.T. Trotman, & I. Zimmer. 1987. “Member Variation, Recognition of Expertise and Group Performance”, Journal of Applied Psychology, 72 (1): 81-87.
  • Trotman, K.T., & I. Zimmer. 1986. “Revenue Recognition in the Construction Industry: An Experimental Study”, ABACUS, 22 (2): 136-147.
  • Sinclair, N., V. Fatseas, & K.T. Trotman. 1986. “Security Price Reaction to Qualitative Forecast Information”, Australian Journal of Management, 11 (1): 231-241.
  • Trotman, K.T. 1985. “The Review Process and the Accuracy of Auditor Judgments”, Journal of Accounting Research, 23 (2): 740-752.
  • Trotman, K.T., & P. Yetton. 1985. “The Effect of the Review Process on Auditor Judgments”, Journal of Accounting Research, 23 (1): 256-267.
  • Campisi, S., & K.T. Trotman. 1985. “Auditor Consensus in Continuity Judgments”, Accounting and Business Research, 15 (60): 303-310.
  • Trotman, K.T., P. Yetton, & I. Zimmer. 1983. “Individual and Group Judgments of Internal Control Systems”, Journal of Accounting Research, 21 (1): 286-292.