Birnberg and Shields (1989:52) acknowledge Joyce and Libby’s (1982) review of auditing literature which identified three distinct research paradigms: Policy capturing studies are related with the behavior of auditors to determine their expertise, judgment studies are “concerned with the limitations of the auditor-decision maker relative to the appropriate normative model” and predecisional behavior studies are related with “auditor’s decision making by examining the cognitive processes of the auditor-decision maker directly.” Using auditors as subjects isn’t sufficient to be classified in this area; studies must focus on auditing as a special profession (Meyer and Rigsby 2001:256).