Australian School of Business > Schools

Ken Trotman

Ken Trotman - Australian School of Business 

BCom, UNSW

MCom, UNSW

PhD, UNSW

FCA

FCPA

FASSA

Professor of Accounting, Scientia Professor

Phone:

+61 2 9385 5831 

Fax:

+61 2 9385 5925 

Room:

3112 

Address:

Quadrangle building

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. He received the 2008 Notable Contribution to the Auditing Literature Award from the Auditing Section of the American Accounting Association and the 2009 Notable (Lifetime) Contribution Award in Behavioral Accounting Literature from the American Accounting Association. He received ARC Professorial Fellow Grant 2011-2015 and was inducted into the Australian Accounting Hall of Fame in 2011.

Publications

Refereed journals and monographs

 

  • Trotman, K.T. and W.F. Wright. 2012. “Triangulation of Audit Evidence in Fraud Risk Assessments”, Accounting, Organizations and Society, Vol. 37, No. 1, pp. 41-53
  • Humphreys, K.A., and K.T. Trotman. 2011. "The Balanced Scorecard: The Effect of Strategy Information on Performance Evaluation Judgments", Journal of Management Accounting Research, Vol. 23, pp. 81-98
  • Trotman, K.T., H.C. Tan and N. Ang. 2011. "Fifty-year Overview of Judgment and Decision-making Research in Accounting", Accounting and Finance, Vol. 51, No. 1, pp. 278-360
  • Trotman, K.T. 2011. "A Different Personal Perspective through the Behavioral Accounting Literature", Behavioral Research in Accounting, Vol. 23, No. 1, pp. 203-208
  • Trotman, A.J. and K.T. Trotman. 2010. "The Intersection of Family Business and Audit Research - Potential Opportunities", Family Business Review, Vol. 23, No. 3, pp. 216-229
  • Tan, H-T. and K.T. Trotman. 2010. "Effects of the Timing of Auditors' Income-reducing Adjustment Concessions on Financial Officers' Negotiation Judgments", Contemporary Accounting Research, Vol. 27, No. 4, pp. 1207-1239
  • Trotman, K., R. Simnett and A. Khalifa. 2009. "Impact of the Type of Audit Team Discussions on Auditors' Identification and Mental Simulations of Material Frauds", Contemporary Accounting Research, Vol. 26, No. 4, pp. 1115-1142
  • Harding, N. and K.T. Trotman. 2009. "Improving Assessments of Another Auditor's Competence", Auditing: A Journal of Practice & Theory, Vol. 28, No. 1, pp. 53-78
  • Trotman, K., A. Wright and S. Wright. 2009. "An Examination of the Effects of Auditor Rank on Pre-negotiation Judgments", Auditing: A Journal of Practice & Theory, Vol. 28, No. 1, pp. 191-204
  • Chang, L., M. Cheng and K.T. Trotman. 2008. "The Effect of Framing and Negotiation Partner's Objective on Judgments about Negotiated Transfer Prices", Accounting, Organizations and Society, Vol. 33, No. 7/8, pp. 704-717
  • Leung, P.W. and K.T. Trotman. 2008. "The Effect of Different Types of Feedback on the Level of Auditors' Configural Information Processing", Accounting and Finance, Vol. 48, No. 2, pp. 301-318
  • Trotman, K. 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. 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, Vol. 24 (25th Anniversary Supplement), pp. 73-88
  • Trotman, K., A. Wright and S. Wright. 2005. "Auditor Negotiations: An Examination of the Efficacy of Intervention Methods", The Accounting Review, Vol. 80, No. 1, pp. 349-367
  • Fargher, N., D. Mayorga and K. Trotman. 2005. "A Field-based Analysis of Audit Workpaper Review", Auditing: A Journal of Practice & Theory, Vol. 24, No. 2, pp. 85-110
  • Leung, P. and K. Trotman. 2005. "The Effects of Feedback Type on Auditor Judgment Performance for Configural and Non-configural Tasks", Accounting, Organizations and Society, Vol. 30, No. 6, pp. 537-555
  • Harding, N., S. Hughes and K. Trotman. 2005. "Auditor Calibration in the Review Process", Advances in Accounting Behavioral Research, Vol. 8, pp. 41-57
  • Psaros, J. and K. Trotman. 2004. "The Impact of the Type of Accounting Standards on Preparers' Judgments", ABACUS, Vol. 40, No. 1, pp. 76-93
  • Green, W. and K. Trotman. 2003. "An Examination of Different Performance Outcomes in an Analysed Procedures Task", Auditing: A Journal of Practice & Theory, Vol. 22, No. 2, pp. 219-235
  • Tan, H.T. and K. Trotman. 2003. "Reviewers' Responses to Anticipated Stylization Attempts by Preparers of Audit Workpapers", The Accounting Review, Vol. 78, No. 2, pp. 581-605
  • Solomon, I. and K. Trotman. 2003. "Experimental Judgment and Decision Research in Auditing: The First 25 Years of AOS", Accounting, Organizations and Society, Vol. 28, No. 4, pp. 395-412
  • Trotman, K. and M. Gibbins. 2002. "Audit Review: Managers' Interpersonal Expectations and Conduct of the Review", Contemporary Accounting Research, Vol. 19, No. 3, pp. 411-444
  • Simnett, R. and K. Trotman. 2002. "Research Methods for Examining Independence Issues: Experimental and Economics of Auditing Approaches", Australian Accounting Review Vol. 12, No. 3, pp. 23-32
  • Trotman, K. 2001. "Design Issues in Audit JDM Experiments", International Journal of Auditing, Vol. 5, No. 3, pp. 181-192
  • Trotman, K. and A. Wright. 2000. "Order Effects and Recency: Where Do We Go From Here?", Accounting and Finance, Vol 40, No. 2, pp. 169-182
  • Harding, N. and K. Trotman. 1999. "Hierarchical Differences in Audit Workpaper Review Performance", Contemporary Accounting Research, Vol. 16, No. 4, pp. 671-684
  • Hirst, M., P. Luckett and K. Trotman. 1999. "The Effect of Feedback and Task Predictability on Task Learning and Judgment Accuracy", ABACUS, Vol. 35, No. 3, pp. 286-301
  • Ismail, Zubaidah and K. Trotman. 1999. "Audit Review Effectiveness in an Analytical Review Task", International Journal of Auditing, Vol. 3, No. 1, pp. 21-28
  • Trotman, K. 1999. "Perspectives on JDM Research in Auditing Over 25 Years", Advances in Accounting Behavioral Research, Vol. 2, pp. 15-34
  • Simnett, R. and K. Trotman. 1999. "Assurance Services and Associated Research Opportunities", Australian Accounting Review, Vol. 9, No. 2, pp. 17-22
  • Trotman, K. 1998. "Audit Judgment Research: Overview and Opportunities for Research in China", China Accounting and Finance Review, Vol. 1, No. 1
  • Trotman, K. 1998. "Audit Judgment Research - Issues Addressed, Research Methods and Future Directions", Accounting and Finance, Vol. 38, No. 2, pp. 115-156
  • Rich, J., I. Solomon and K. Trotman. 1997. "Multi-Auditor Judgment/Decision Making Research: A Decade Later", Journal of Accounting Literature, Vol. 16, pp. 86-125
  • Rich, J., I. Solomon and K. Trotman. 1997. "The Audit Review Process: A Characterization from the Persuasion Perspective", Accounting, Organizations and Society, Vol. 22, No. 5, pp. 481-505
  • Trotman, K. 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. and K. Trotman. 1996. "Factors Affecting the Audit of Revalued Non-Current Assets - Managerial Initial Public Offerings and Source Reliability", Accounting and Finance, Vol. 36, No. 2, pp. 151-170
  • Hooper, C. and K. Trotman. 1996. "Configural Cue Processing in Auditing: Further Evidence", Accounting and Business Research, Vol. 26, No. 2, pp. 125-136
  • Trotman, K. and A. Wright. 1996. "Recency Effects: Task Complexity, Decision Mode and Task Specific Experience", Behavioral Research in Accounting, Vol. 8, pp. 175-193
  • Goodwin, J. and K. Trotman. 1995. "Auditor Judgments of Revalued Assets - The Effect of Conflicting Risks", Accounting and Business Research, Vol 25, No. 2, pp. 177-185
  • Ismail, Z. and K. Trotman. 1995. "The Impact of the Review Process in Hypothesis Generation Tasks", Accounting, Organizations and Society, Vol. 20, No. 5, pp. 345-357
  • Libby, R. and K. Trotman. 1993. "The Review Process as a Control for Differential Recall of Evidence in Auditor Judgments", Accounting, Organizations and Society, Vol. 18, No. 6, pp. 559-574
  • Roebuck, P. and K. Trotman. 1992. "A Field Study of the Review Process: Research Note", ABACUS, Vol. 28, No. 2, pp. 200-210
  • Choo, F. and K. Trotman. 1991 "The Relationship Between Knowledge Structures and Judgments for Experienced and Inexperienced Auditors", The Accounting Review, Vol. 66, No. 3, pp. 464-485
  • Trotman, K. and R. Wood. 1991. "A Meta-Analysis of Studies on Internal Control Judgments", Journal of Accounting Research, Vol. 29, No. 1, pp. 180-192
  • Trotman, K. 1990. "The Effect of the Distribution of Cases on Judgemental Consensus", Accounting and Finance, Vol. 30, No. 1, pp. 39-49
  • Trotman, K. 1990. "Analytical Review", Audit Monograph No. 1, Australian Accounting Research Foundation
  • Simnett, R. and K. Trotman. 1989. "Auditor Versus Model: Information Choice and Information Processing", The Accounting Review, Vol. 64, No. 3, pp. 514-529
  • Trotman, K. and J. Sng. 1989. "The Effect of Hypothesis Framing, Prior Expectations and Cue Diagnosticity on Auditors' Information Choice", Accounting, Organizations and Society, Vol. 14, No. 5-6, pp. 565-576
  • Libby, R., K. Trotman and I. Zimmer. 1987. "Member Variation, Recognition of Expertise and Group Performance", Journal of Applied Psychology, Vol. 72, No. 1, pp. 81-87
  • Trotman, K. and I. Zimmer. 1986. "Revenue Recognition in the Construction Industry: An Experimental Study", ABACUS, Vol. 22, No. 2, pp. 136-147
  • Sinclair, N., V. Fatseas and K. Trotman. 1986. "Security Price Reaction to Qualitative Forecast Information", Australian Journal of Management, Vol. 11, No. 1, pp. 231-241
  • Trotman, K. 1985. "The Review Process and the Accuracy of Auditor Judgments", Journal of Accounting Research, Vol. 23, No. 1, pp. 740-752
  • Trotman, K. and P. Yetton. 1985. "The Effect of the Review Process on Auditors' Judgments", Journal of Accounting Research, Vol. 23, No. 1, pp. 256-267
  • Campisi, S. and K. Trotman. 1985. "Auditor Consensus in Continuity Judgments", Accounting and Business Research, Vol. 15, No. 60, pp. 303-310
  • Trotman, K., P. Yetton and I. Zimmer. 1983. "Individual and Group Judgments of Internal Control Systems", Journal of Accounting Research, Vol. 21, No. 1, pp. 286-292
  • Trotman, K. and G. Bradley. 1981. "Associations Between Social Responsibility Disclosure and Characteristics of Companies", Accounting, Organizations and Society, Vol. 6, No. 4, pp. 355-362
  • Trotman, K., P. Yetton and I. Zimmer. 1981. "Group Size and Performance: Prediction of Failure by Loan Officers", Australian Journal of Management, Vol. 6, No. 2, pp. 127-140
  • Trotman, K. 1981. "Takeover Defences by Australian Companies", Accounting and Finance, Vol. 21, No. 2, pp. 63-85
  • Trotman, K. 1981. "An Evaluation of Accounting for Long-term Construction Contracts : An International Comparison", International Journal of Accounting Education and Research, Vol. 17, No. 2
  • Trotman, K. 1980. "Accounting for Long-term Construction Contracts", prepared for the Australian Accounting Research Foundation
  • Trotman, K. 1980. "The Effect of a Firm's Capital Structure on the Choice of Accounting Methods for Long-term Construction Contracts", Australian Journal of Management, Vol. 5, No. 1/2, pp. 1-26

 

Journal articles - Professional journals

 

  • Simnett, R. and K. Trotman. 1992. "Identification of Key Financial Ratios for Going Concern Decisions in a Manufacturing Environment", Charter, Vol. 63, No. 3, pp. 39-41
  • Birkett, W.P. and K. Trotman. 1986. "Professional Specialization in Accounting III: Auditing", Australian Accountant, Vol. 56, No. 7, pp. 57-60
  • Trotman, K. 1979. "Social Responsibility Disclosure by Australian Companies", Chartered Accountant in Australia, Vol. 51, No. 2. (March)
  • Trotman, K. 1979. "Disclosure of Employment Information in Australian Annual Reports", Management Forum, December
  • Trotman, K. 1977. "Inventory Valuation: The Impact of the Revised Standard", Chartered Accountant in Australia, Vol. 49, No. 8 (September)
  • Trotman, K. 1976. "The Treatment of Deferrable Expenditure", Chartered Accountant in Australia, Vol. 49, No. 8 (September)

 

Books

 

  • Trotman, K. and M. Gibbins. Financial Accounting: An Integrated Approach, Thomas Nelson, Fourth Edition 2009, 2006, 2003, 1998
  • Trotman, K. and P. Roebuck. 1998. Case Studies in Auditing, Butterworths, Second Edition
  • Trotman, K. 1995. Case Studies in Auditing, Butterworths
  • Trotman, K., G. Harrison and J. McKinnon. 1994. Financial Reporting and Reporting in Government Departments, Stratcap Corporation
  • Kulakauskas, E.A. and K. Trotman. 1978. Accounting and the Production Function, Butterworths

 

Book chapters

 

  • Trotman, K. 2004. "Audit Evidence" in Blackwell Encyclopedia of Management: Volume 1 Accounting edited by Colin, D. B. Clubb
  • Trotman, K. 1996. "Audit Evidence" in Encyclopedia of Accounting edited by A. Rashad Abdel-khalik
  • Bamber, E.M., P.R. Gillett, T.J. Mock and K. Trotman. 1995. "Audit Judgment" in Auditing Practice, Research and Education: A Productive Collaboration edited by Arnold M. Wright and Timothy Bell
  • Brownell, P. and K. Trotman. 1988. "Research Methods in Behavioral Accounting" in K.R. Ferris Behavioral Accounting Research: A Critical Analysis, Century VII Publishing Company

 

Other

 

  • Trotman, K. 2003. "Financial Audit Report: Meeting the Market Expectations". Prepared for the Institute of Chartered Accountants in Australia, June
  • Houghton, K. and K. Trotman. "Review of KPMG Australia's Processes and Policies in respect of Independence, Conflict Resolution and Quality Controls", October 2002, November 2003, November 2004
  • Trotman, K. 2001. "Editorial: Research Methods in Auditing", International Journal of Auditing, Vol. 5, No. 2, pp. 177-179
  • Member of the Steering Committee, Strategic Review of Accounting "Management Research in Accounting" Commonwealth of Australia, September 1997, pp. 1-208

Research interests

  • Behavioral decision making in accounting
  • Auditor judgments
  • JDM experiments

Research grants

  • 2011-2013: ARC Discovery Grant (with R. Simnett)
  • 2011-2015: ARC Discovery Grant (including Professorial Fellow)
  • 2009-2011: Linkage Grant (with J. Godfrey, K. Chalmers, R. Moroney and B. Potter)
  • 2009: Center for Audit Quality Research Grant
  • 2008-2010: ARC Discovery Grant (with N. Harding)
  • 2005-2007: ARC Discovery Grant (with M. Cheng)
  • 2004-2006: ARC Discovery Grant
  • 2001-2003: ARC Discovery Grant
  • 1999-2001: ARC Spirit Grant (with G. Bradley and M. O'Connor)
  • 1999: KPMG/University of Illinois Business Measurement Case Development and Research Program
  • 1997-1999: ARC Large Grant
  • 1995-1997: ARC Large Grant
  • 1992-1994: ARC Large Grant
  • 1990: KPMG Peat Marwick Research Grant (with R. Simnett)
  • 1990-1993: ARC Large Grant
  • 1988-1991: ARGS (now ARC) Grant
  • 1984: Butterworths Fellowship
  • 1983: Coopers & Lybrand Grant
  • 1982: Coopers & Lybrand Grant

 Courses taught

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