haku: @author Stone, D. N. / yhteensä: 4
viite: 3 / 4
| Tekijä: | Dilla, W. N. Stone, D. N. |
| Otsikko: | Representations as decision aids: The asymmetric effects of words and numbers on auditors' inherent risk judgements |
| Lehti: | Decision Sciences
1997 : SUMMER, VOL. 28:3, p. 709-743 |
| Asiasana: | DECISION SUPPORT SYSTEMS INFORMATION DECISION MAKING RISK ANALYSIS AUDITORS |
| Kieli: | eng |
| Tiivistelmä: | Numbers and words may have asymmetric effects when used to represent risk cue information as opposed to when used to communicate risk judgements. Decision makers' agreement on cue weights and judgement consensus may be higher with cue information stated in words rather than numbers, since appropriately chosen words can more directly convey the risk implications of information cues, and in contrast, decision makers' consistency in applying their judgement policies and judgement consensus may be higher with risk judgements communicated in numbers instead of words. To test the hypotheses, an experiment is conducted, in which experienced financial auditors made inherent risk judgements for a hypothetical client. |
SCIMA