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The discipline of accounting and auditing has increasingly recognized judgment and decision making (JDM) as highly important attributes in the profession because individuals such as managers, auditors, financial analysts, accountants, and standard setters make pivotal judgments and decisions. Many studies undertaken in this domain of research also substantiate the significance of JDM in accounting and auditing. This study evaluates all the papers published in 10 accounting journals among the leading ones from 1980 to 2010 that fall within the domain of JDM research. The categorization of the studies reviewed in this paper is based on Bonner's (1999) three major determinants of JDM: Person, Task, and Environment variables. The review highlights the progress in the literature over the past three decades and also identifies the methodological limitations of previous research. The identified limitations will be useful for improving the research method of future JDM studies in accounting and auditing. The review also draws inferences on how JDM research in auditing, which is well established, could usefully guide future JDM research in financial accounting.Les disciplines de la comptabilit e et de l'audit reconnaissent plus que jamais l'importance capitale des attributs de la profession que sont le jugement et la prise de d ecisions, compte tenu de l'incidence d eterminante des jugements que portent les gestionnaires, les auditeurs, les analystes financiers, les comptables et les autorit es de r eglementation, ainsi que des d ecisions qu'ils prennent. Maintes etudes r ealis ees dans ce champ de recherche confirment aussi l'importance du jugement et

In this experimental study, we examine whether corporate social responsibility (CSR) reports affect the investment decisions of non-professional investors in China depending on whether they are assured, the nature of CSR disclosures (positive versus negative disclosures), and the type of assurance provider (professional accountants versus industry experts). The results indicate that CSR assurance increases investor willingness to invest and that the credibility of CSR information partially mediates the relationship between assurance and investment decisions.We also note that the effect of CSR assurance on investment decisions is greater when CSR disclosures are positive than when they are negative. However, the type of assurance provider does not significantly influence the effect of CSR assurance on investor decision making. China's institutional setting features novice investors, government-affiliated industry expert assurers, and government-driven CSR assurance. As a pioneering study on the effects of CSR assurance in China, our work is a valuable supplement to previous studies, which have largely focused on developed economies with considerably different institutional settings.

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