Dr. Herron is interested in studying the behavior of auditors. Specific audit behaviors of interest are time pressure effects, evaluation of evidence, and persuasion of the auditor by the client.
Research indicates that time pressure can negatively affect an auditor's performance.
Dr. Herron also studies the effect of auditor's reports on the behavior of markets. Dr. Herron is also interested in accounting education research as it involves the Internet. The study investigated subject behavior under time pressure, specifically how the importance of source expertise functioned when subjects were time pressured. A psychological model of persuasion was used for development of hypotheses.