haku: @author Mock, T. / yhteensä: 2
viite: 2 / 2
« edellinen | seuraava »
| Tekijä: | Mock, T. |
| Otsikko: | Auditors' uncertainty representation and evidence aggregation |
| Lehti: | Behavioral Research in Accounting
1997 : VOL. 9:SUPPLEMENT, p. 123-147 |
| Asiasana: | RESEARCH ACCOUNTING AUDITORS |
| Kieli: | eng |
| Tiivistelmä: | Although probabilistic reasoning is an appropriate approach to consider uncertainty, prior research has found little evidence that auditors use explicit probabilistic reasoning processes. In this study, two Bayesian and one classical judgment models are derived for a task where 12 auditors evaluated the likelihood of a material error. Evidence of use of these models comes from two sources: verbal protocols and comparisons with predictions based on the three models. The protocol evidence indicates that seven subjects exhibit reasoning consistent with a Bayesian representation and five with a Classical Statistical representation. |
« edellinen | seuraava »
SCIMA