Behavioral accounting research attempts to understand how people make decisions and judgments, which has been a main stream in accounting research. Yet, there are few studies to examine this issue in Taiwan. Due to the importance of behavioral accounting, this paper reviews and gives some future directions on auditing and financial accounting behavioral research so as to provide more understanding and motivate research interests. Auditing behavioral research can facilitate our understanding of how auditors make professional judgments and their quality, e.g., internal control evaluation, and auditors' opinions, etc. Financial accounting behavioral research can enhance the acknowledgement on the decision making relationships among decision making of investors, auditors, and managers, and the effects of regulations and rules on the above processes.