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| Author: | Libby, R. Libby, P. A. |
| Title: | Expert measurement and mechanical combination in control reliance decisions. |
| Journal: | Accounting Review
1989 : OCT, VOL. 64:4, p. 729-747 |
| Index terms: | AUDITING DECISION MAKING CONTROL THEORY MATHEMATICAL MODELS |
| Language: | eng |
| Abstract: | It is widely accepted that humans have difficulty drawing inferences from multiple sources of information. On the other hand, humans are able to code a wide variety of information. Einhorn (1972) described a decision aiding approach to combine human and artificial intelligence. The paper evaluates Einhorn's approach in the context of auditing. The results are compared to earlier ones. |
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