haku: @author Holt, D. / yhteensä: 7
viite: 4 / 7
| Tekijä: | Holt, D. Morrow, P. |
| Otsikko: | Risk Assessment Judgements of Auditors and Bank Lenders: A Comparative Analysis of Conformance to Bayes' Theorem |
| Lehti: | Accounting, Organizations and Society
1992 : AUG, VOL. 17, p.549-559 |
| Asiasana: | RISK MANAGEMENT ACCOUNTANTS DECISION MAKING |
| Kieli: | eng |
| Tiivistelmä: | 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. |
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