Ken Trotman

Ken Trotman is a Scientia Professor and was Head of the School of Accounting from 1991 to February 2000. 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 The Institute of Chartered Accountants in Australia and a Fellow of CPA Australia.

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; the 2014 Behavioral Outstanding Doctoral Dissertation Supervisor Award and 2017 Behavioral Research in Accounting (BRIA) Best Paper Award. He received ARC Professorial Fellow Grant 2011-2015 and was inducted into the Australian Accounting Hall of Fame in 2011.

Publications

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

Journal Articles

• Tan HC; Trotman K, 2018, 'Information processing biases in impairment decisions: Effect of reversibility of impairment losses and disclosure transparency' Behavioral Research in Accounting, vol. 30, http://dx.doi.org/10.2308/bria-52042
• Trotman K, 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
• Simnett R; Trotman KT, 2018, 'Twenty-Five-Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality' Behavioral Research in Accounting, vol. 30, pp. 55 - 76, http://dx.doi.org/10.2308/bria-52138
• Chen W; Khalifa AS; Morgan KL; Trotman KT, 2017, 'The effect of brainstorming guidelines on individual auditors’ identification of potential frauds' Australian Journal of Management, vol. 43, pp. 225 - 240, http://dx.doi.org/10.1177/0312896217728560
• 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, vol. 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, vol. 36, pp. 43 - 62, http://dx.doi.org/10.2308/ajpt-51517
• 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, vol. 53, pp. 50 - 62, http://dx.doi.org/10.1016/j.aos.2015.10.003
• Humphreys KA; Gary MS; Trotman KT, 2016, 'Dynamic decision making using the balanced scorecard framework' Accounting Review, vol. 91, pp. 1441 - 1465, http://dx.doi.org/10.2308/accr-51364
• Trotman K; Moroney R, 2016, 'Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports' Contemporary Accounting Research, vol. 33, pp. 551 - 575, http://dx.doi.org/10.1111/1911-3846.12162
• Ang NP; Trotman KT, 2015, 'The Utilization of Quantitative and Qualitative Information in Groups' Capital Investment Decisions' Behavioral Research in Accounting, vol. 27, pp. 1 - 24, http://dx.doi.org/10.2308/bria-50917
• 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, vol. 34, pp. 1 - 22, http://dx.doi.org/10.2308/ajpt-50986
• Trotman KT; Bauer TD; Humphreys KA, 2015, 'Group judgment and decision making in auditing: Past and future research' Accounting, Organizations and Society, vol. 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, vol. 46, pp. 59 - 76, http://dx.doi.org/10.1016/j.aos.2015.03.001
• Kim S; Trotman KT, 2015, 'The comparative effect of process and outcome accountability in enhancing professional scepticism' Accounting and Finance, vol. 55, pp. 1015 - 1040, http://dx.doi.org/10.1111/acfi.12084
• 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, vol. 34, pp. 199 - 230, http://dx.doi.org/10.2308/ajpt-50675
• Trotman KT; Chen CX; Zhou FH, 2015, 'Nominal versus interacting electronic fraud brainstorming in hierarchical audit teams' The Accounting Review, vol. 90, pp. 175 - 198, http://dx.doi.org/10.2308/accr-50855
• Chang LJ; Cheng MM; Trotman KT, 2013, 'The effect of outcome and process accountability on customer-supplier negotiations' Accounting, Organizations and Society, vol. 38, pp. 93 - 107, http://dx.doi.org/10.1016/j.aos.2012.12.002
• Peecher ME; Solomon I; Trotman KT, 2013, 'An accountability framework for financial statement auditors and related research questions' Accounting, Organizations and Society, vol. 38, pp. 596 - 620, http://dx.doi.org/10.1016/j.aos.2013.07.002
• Trotman KT; Wright WF, 2012, 'Triangulation of audit evidence in fraud risk assessments' Accounting, Organizations and Society, vol. 37, pp. 41 - 53, http://dx.doi.org/10.1016/j.aos.2011.11.003
• Trotman KT; Tan HC; Ang N, 2011, 'Fifty-year overview of judgment and decision-making research in accounting' Accounting and Finance, vol. 51, pp. 278 - 360, http://dx.doi.org/10.1111/j.1467-629X.2010.00398.x
• Humphreys KA; Trotman KT, 2011, 'The balanced scorecard: The effect of strategy information on performance evaluation judgments' Journal of Management Accounting Research, vol. 23, pp. 81 - 98, http://dx.doi.org/10.2308/jmar-10085
• Trotman KT, 2011, 'A different personal perspective through the behavioral accounting literature' Behavioral Research in Accounting, vol. 23, pp. 203 - 208, http://dx.doi.org/10.2308/bria.2011.23.1.203
• Tan H; Trotman KT, 2010, 'Effects of the timing of auditors' Income-reducing adjustment concessions on financial officers' negotiation judgments' Contemporary Accounting Research, vol. 27, pp. 1207 - 1239, http://dx.doi.org/10.1111/j.1911-3846.2010.01020.x
• Trotman AJ; Trotman KT, 2010, 'The Intersection of Family Business and Audit Research: Potential Opportunities' Family Business Review, vol. 23, pp. 216 - 229, http://dx.doi.org/10.1177/0894486510374833
• Trotman KT; Simnett R; Khalifa A, 2009, 'Impact of the type of audit team discussions on auditors' generation of material frauds' Contemporary Accounting Research, vol. 26, pp. 1115 - 1142, http://dx.doi.org/10.1506/car.26.4.5
• Trotman KT; Wright AM; Wright S, 2009, 'An examination of the effects of auditor rank on pre-negotiation judgments' Auditing, vol. 28, pp. 191 - 203, http://dx.doi.org/10.2308/aud.2009.28.1.191
• Harding N; Trotman KT, 2009, 'Improving assessments of another auditor's competence' Auditing, vol. 28, pp. 53 - 78, http://dx.doi.org/10.2308/aud.2009.28.1.53
• 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, vol. 33, pp. 704 - 717, http://dx.doi.org/10.1016/j.aos.2008.01.002
• Leung PW; Trotman KT, 2008, 'Effect of different types of feedback on the level of auditors' configural information processing' Accounting and Finance, vol. 48, pp. 301 - 318, http://dx.doi.org/10.1111/j.1467-629X.2007.00238.x
• Trotman KT, 2006, 'Differential Auditing Standards' The Institute of Chartered Accountants in Australia, vol. 1, pp. 1 - 22, http://www.charteredaccountants.com.au/Industry-Topics/Audit-and-assurance/Publications-and-tools/Other-audit-resources/Resources/Differential-Auditing-Standards.aspx
• Trotman KT, 2006, 'Auditing SMEs' Auditing SMEs
• Trotman KT, 2005, 'Discussion of judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective' Auditing, vol. 24, pp. 73 - 87
• Fargher NL; Mayorga D; Trotman KT, 2005, 'A field-based analysis of audit workpaper review' Auditing, vol. 24, pp. 85 - 110, http://dx.doi.org/10.2308/aud.2005.24.2.85
• Leung PW; Trotman KT, 2005, 'The effects of feedback type on auditor judgment performance for configural and non-configural tasks' Accounting, Organizations and Society, vol. 30, pp. 537 - 553, http://dx.doi.org/10.1016/j.aos.2004.11.003
• Trotman KT; Wright AM; Wright S, 2005, 'Auditor negotiations: An examination of the efficacy of intervention methods' Accounting Review, vol. 80, pp. 349 - 367, http://dx.doi.org/10.2308/accr.2005.80.1.349
• Psaros J; Trotman KT, 2004, 'The impact of the type of accounting standards on preparers’ judgments' Abacus, vol. 40, pp. 76 - 93, http://dx.doi.org/10.1111/j.1467-6281.2004.00144.x
• Tan H; Trotman KT, 2003, 'Reviewers responses to anticipated stylization attempts by preparers of audit workpapers' Accounting Review, vol. 78, pp. 581 - 604
• Green WJ; Trotman KT, 2003, 'An examination of different performance outcomes in an analytical procedures task' Auditing, vol. 22, pp. 219 - 235, http://dx.doi.org/10.2308/aud.2003.22.2.219
• Solomon I; Trotman KT, 2003, 'Experimental judgement and decision reseach in auditing: The first 25 years of AOS' Accounting, Organizations and Society, vol. 28, pp. 395 - 412, http://dx.doi.org/10.1016/S0361-3682(02)00023-5
• Simnett R; Trotman KT, 2002, 'Research methods for examining independence issues: experimental and economics-of-auditing approaches' Australian Accounting Review, vol. 12, pp. 23 - 31
• Gibbins M; Trotman KT, 2002, 'Audit Review: Managers' Interpersonal Expectations and Conduct of the Review' Contemporary Accounting Research, vol. 19, pp. 411 - 444, http://dx.doi.org/10.1506/J519-5LVU-JTMQ-YYJ7
• Simnett R, 2002, 'Qantas Ltd' Qantas Ltd
• Trotman KT, 2001, 'Design issues in audit JDM experiments' International Journal of Auditing, vol. 5, pp. 181 - 192
• Trotman KT, 2001, 'Editorial: Research methods in auditing' International Journal of Auditing, vol. 5, pp. 177 - 179, http://dx.doi.org/10.1111/1099-1123.00333
• Trotman KT; Wright A, 2000, 'Order effects and recency: Where do we go from here?' Accounting and Finance, vol. 40, pp. 169 - 182, http://dx.doi.org/10.1111/1467-629X.00042
• Harding NJ; Trotman KT, 1999, 'Hierarchical differences in audit workpaper review performance' Contemporary Accounting Research, vol. 16, pp. 671 - 684
• Simnett R; Trotman KT, 1999, 'Assurance services and associated research opportunities' Australian Accounting Review, vol. 9, pp. 17 - 21, http://dx.doi.org/10.1111/j.1835-2561.1999.tb00104.x
• Trotman KT, 1999, 'Audit judgment research: overview and opportunities for research in China' China Accounting and Finance Review, vol. 1, pp. 49 - 64
• Ismail Z; Trotman KT, 1999, 'Audit review effectiveness in an analytical review task' International Journal of Auditing, vol. 3, pp. 21 - 28, http://dx.doi.org/10.1111/1099-1123.00046
• Hirst M; Luckett PF; Trotman KT, 1999, 'Effects of feedback and task predictability ontask learning and judgment accuracy' Abacus, vol. 35, pp. 286 - 301, http://dx.doi.org/10.1111/1467-6281.00047
• Trotman KT, 1998, 'Audit judgment research - Issues addressed, research methods and future directions' Accounting and Finance, vol. 38, pp. 115 - 156, http://dx.doi.org/10.1111/1467-629X.00007
• Rich J; Solomon I; Trotman KT, 1997, 'The audit review process: a characterization from the persuasion perspective' Accounting Organizations and Society, vol. 22, pp. 481 - 505
• Rich J; Solomon I; Trotman KT, 1997, 'Multi-auditor judgement/decision making research: A decade later' Journal of Accounting Literature, vol. 16, pp. 86 - 126, http://search.proquest.com/docview/216309805/fulltextPDF/EFD81C1124864F7FPQ/1?accountid=12763
• Trotman KT; Wright A, 1996, 'Recency effects: Task complexity, decision mode, and task-specific experience' Behavioral Research in Accounting, vol. 8, pp. 175 - 193
• Goodwin J; Trotman KT, 1996, 'Factors affecting the audit of revalued non-current assets: Initial public offerings and source reliability' Accounting and Finance, vol. 36, pp. 151 - 170, http://dx.doi.org/10.1111/j.1467-629X.1996.tb00304.x
• Hooper C; Trotman KT, 1996, 'Configural information processing in auditing: Further evidence' Accounting and Business Research, vol. 26, pp. 125 - 136, http://dx.doi.org/10.1080/00014788.1996.9729504
• Ismail Z; Trotman KT, 1995, 'The impact of the review process in hypothesis generation tasks' Accounting, Organizations and Society, vol. 20, pp. 345 - 357, http://dx.doi.org/10.1016/0361-3682(95)00002-Q
• Goodwin J; Trotman KT, 1995, 'Audit Judgments of Revalued Non-current Assets: The Effect of Conflicting Risks' Accounting and Business Research, vol. 25, pp. 177 - 185, http://dx.doi.org/10.1080/00014788.1995.9729940
• Libby R; Trotman KT, 1993, 'The review process as a control for differential recall of evidence in auditor judgments' Accounting, Organizations and Society, vol. 18, pp. 559 - 574, http://dx.doi.org/10.1016/0361-3682(93)90003-O
• Simnett R; Trotman K, 1992, 'Identification of Key Financial Ratios for Going Concern Decisions in a Manufacturing Environment' Charter -Sydney-, vol. 63, pp. 39 - 41
• Roebuck P; Trotman KT, 1992, 'A Field Study of the Review Process: Research Note' ABACUS – A Journal of Accounting, Finance and Business Studies, vol. 28, pp. 200 - 210, http://dx.doi.org/10.1111/j.1467-6281.1992.tb00280.x
• CHOO F; TROTMAN KT, 1991, 'THE RELATIONSHIP BETWEEN KNOWLEDGE STRUCTURE AND JUDGMENTS FOR EXPERIENCED AND INEXPERIENCED AUDITORS' ACCOUNTING REVIEW, vol. 66, pp. 464 - 485
• TROTMAN KT; WOOD R, 1991, 'A METAANALYSIS OF STUDIES ON INTERNAL CONTROL JUDGMENTS' JOURNAL OF ACCOUNTING RESEARCH, vol. 29, pp. 180 - 192, http://dx.doi.org/10.2307/2491036
• Trotman KT, 1990, 'The Effect of the Distribution of Cases on Judgmental Consensus' Accounting & Finance, vol. 30, pp. 39 - 49, http://dx.doi.org/10.1111/j.1467-629X.1990.tb00111.x
• Trotman KT; Sng J, 1989, 'The effect of hypothesis framing, prior expectations and cue diagnosticity on auditors' information choice' Accounting, Organizations and Society, vol. 14, pp. 565 - 576, http://dx.doi.org/10.1016/0361-3682(89)90019-6
• SIMNETT R; TROTMAN K, 1989, 'AUDITOR VERSUS MODEL - INFORMATION CHOICE AND INFORMATION-PROCESSING' ACCOUNTING REVIEW, vol. 64, pp. 514 - 528
• Libby R; Trotman KT; Zimmer I, 1987, 'Member Variation, Recognition of Expertise, and Group Performance' Journal of Applied Psychology, vol. 72, pp. 81 - 87, http://dx.doi.org/10.1037/0021-9010.72.1.81
• Sinclair NA; Fatseas VA; Trotman KT, 1986, 'Security price reaction to qualitative forecast infor mation' Australian Journal of Management, vol. 11, pp. 231 - 240, http://dx.doi.org/10.1177/031289628601100207
• Trotman KT; Zimmer IR, 1986, 'Revenue Recognition in the Construction Industry: An Experimental Study' ABACUS – A Journal of Accounting, Finance and Business Studies, vol. 22, pp. 136 - 147, http://dx.doi.org/10.1111/j.1467-6281.1986.tb00131.x
• Campisi S; Trotman KT, 1985, 'Auditor Consensus in Going Concern Judgments' Accounting and Business Research, vol. 15, pp. 303 - 310, http://dx.doi.org/10.1080/00014788.1985.9729282
• Trotman K, 1985, 'The Review Process and the Accuracy of Auditor Judgments' Journal of Accounting Research, vol. 23, pp. 740 - 752, http://dx.doi.org/10.2307/2490836
• Trotman KT; Yetton PW, 1985, 'The Effect of the Review Process on Auditor Judgments' Journal of Accounting Research, vol. 23, pp. 256 - 267, http://dx.doi.org/10.2307/2490918
• Trotman KT; Yetton P; Zimmer I, 1983, 'Individual and Group Judgments of Internal Control Systems' Journal of Accounting Research, vol. 21, pp. 286 - 292, http://dx.doi.org/10.2307/2490948
• Trotman KT; Bradley GW, 1981, 'Associations between social responsibility disclosure and characteristics of companies' Accounting, Organizations and Society, vol. 6, pp. 355 - 362, http://dx.doi.org/10.1016/0361-3682(81)90014-3
• Trotman K, 1981, 'An Evaluation of Accounting for Long-term Construction Contracts : An International Comparison' International Journal of Accounting Education and Research, vol. 17, pp. 151 - 166
• Trotman K, 1981, 'Takeover Defences by Australian Companies' Accounting & Finance, vol. 21, pp. 63 - 85, http://dx.doi.org/10.1111/j.1467-629X.1981.tb00120.x
• Trotman KT; Yetton PW; Zimmer I, 1981, 'Group Size and Performance: Prediction of Failure by Loan Officers' Australian Journal of Management, vol. 6, pp. 127 - 140, http://dx.doi.org/10.1177/031289628100600210
• Trotman K, 1980, 'Accounting for Long-term Construction Contracts' Australian Accounting Research Foundation
• Trotman KT, 1980, 'The effect of the firm's capital structure on the choice of accounting methods for long-term construction contracts' Australian Journal of Management, vol. 5, pp. 141 - 144, http://dx.doi.org/10.1177/031289628000500208

Books

• Trotman K; Gibbins M; Carson E, 2012, Financial Accounting: An Integrated Approach, 5th, Cengage Learning Australia, Australia
• Trotman KT; Carson EA; Gibbons M, 2009, Financial Accounting: An Integrated Approach., 4th, Cengage Learning Australia, Australia
• Trotman KT; Gibbins M, (eds.), 2006, Financial Accounting: An Integrated Approach (3rd Ed), 3rd Edition, Thomas Nelson
• Trotman KT; Gibbins M, 2006, Financial accounting: An integrated approach, 3rd, Thomson Nelson Aust P/L, Victoria
• Trotman KT, 2006, Professional judgement: Are auditors being held to a higher standard than other professionals, ICAA
• Trotman KT; Gibbins M, 1998, Financial accounting: An integrated approach, 2nd, Thomson Nelson Aust P/L, Victoria
• Roberts JH; Palmer G; Kabanoff B; Rider P; Sheldrake P; Sinclair A; Smith T; Soutar G; Stenning B; Trotman K, 1997, Management Research in Australia, Australian Government Publishing Service, Canberra
• Trotman KT, 1996, Research methods for judgment and decision making studies in auditing, Original, Coopers & Lybrand, Melbourne
• Trotman KT, 1995, Case studies in auditing, Original, Butterworths, Sydney
• Trotman K, 1990, Analytical Review