questions involve the criteria that comprise the goal, the manner in which tactics are designed to address these criteria, and whether some criteria are primary to the goal whereas others are secondary or whether all are of equal status. Finally, there is the question of how compliance tests contribute to the goal. Is the contribution direct or is it through influencing the criteria that must be met by the substantive tests?
We have presented an image theory interpretation of audit decisions based on an analysis of auditing by Waller and Felix ( 1984; Felix and Kinney, 1982). The purpose has been to provide the reader with an elaborated example of the application of the image theory view to a specific business decision environment. The analysis is quite different from that provided by the conventional application of classical decision theory, which is the view that presently dominates behavioral accounting research. It is our opinion that because of the explicitness of the process and because of the importance of the task, auditing provides a potentially valuable arena for the investigation of decision making in the workplace.
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