search query: @author Holt, D. / total: 7
reference: 4 / 7
| Author: | Holt, D. Morrow, P. |
| Title: | Risk Assessment Judgements of Auditors and Bank Lenders: A Comparative Analysis of Conformance to Bayes' Theorem |
| Journal: | Accounting, Organizations and Society
1992 : AUG, VOL. 17, p.549-559 |
| Index terms: | RISK MANAGEMENT ACCOUNTANTS DECISION MAKING |
| Language: | eng |
| Abstract: | Risk assessment of 164 American auditors and bank lenders were compared. The results indicate that while auditors and lenders make similar Bayesian judgements of risk when assigned a generic task, the two groups differ in the extent to which they deviate from Bayes' theorem in making work-related assessments of risk. Auditors showed an extremely strong conformance to Bayes' theorem. |
SCIMA