haku: @author Trotman, K. / yhteensä: 3
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| Tekijä: | Simnett, R. Trotman, K. |
| Otsikko: | Auditor versus model: information choice and information processing. |
| Lehti: | Accounting Review
1989 : JUL, VOL. 64:3, p. 514-528 |
| Asiasana: | AUDITING DECISION MAKING CHOICE THEORY MODELS |
| Kieli: | eng |
| Tiivistelmä: | The authors consider the comparative effect of information choice and information processing on the judgement performance of auditors over two different levels of environmental predictability. The paper found that information choice (as suboptimal selection of ratios) was a limiting factor. When subject were unable to choose their own ratios, information processing also became a limiting factor. |
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