haku: @author Eining, M. / yhteensä: 1
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| Tekijä: | Eining, M. Jones, D. Loebbecke, J. |
| Otsikko: | Reliance on decision aids: an examination of auditors' assessment of management fraud |
| Lehti: | Auditing: A Journal of Practice and Theory
1997 : FALL, VOL. 16:2, p. 1-19 |
| Asiasana: | AUDITING FRAUD MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | The assessment of management fraud risk is a complex decision process, but one with which few auditors have had experience. As a result, decision aids have been suggested to support this process. Unfortunately, many times users do not rely on decision aids even when doing so would improve the quality of the decision. This paper reports on an experiment that examines the use of an expert system decision aid created to enhance the engagement of the user and increase reliance on the aid. |
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