MODELISATION DU RISQUE DANS LES METHODOLOGIES D'AUDIT : APPORT DES DE LA PSYCHOMETRIE

Conference object, Preprint French OPEN
Mansour , Sadok;
(2007)
  • Publisher: HAL CCSD
  • Subject: [SHS.GESTION] Humanities and Social Sciences/Business administration | [ SHS.GESTION ] Humanities and Social Sciences/Business administration | rationalité | Décision,Jugement,rationalité,Heuristiques | Jugement | Heuristiques | Décision

International audience; Le thème de la décision en situation d'incertitude a été abordé par les recherches en audit en utilisant des approches normatives et descriptives issues des mathématiques et des Sciences économiques. Nous expliquons l'apport en audit des recherch... View more
  • References (43)
    43 references, page 1 of 5

    Beach, LR, Barnes, V.E. & Christensen Szalanski, J.J.J. “Beyond heuristics and biases: a contingency model of judgmental forecasting”, Journal of forecasting (1986) PP 143 - 157.

    Brown, C. (1983) “Effects of dynamic task environment on the learning of standard cost variance significance”. Journal of Accounting Research, 21, 413-431.

    Brown, C., & Solomon, I. (1990). “Auditor configural information processing in control risk assessment”. Auditing: A Journal of Practice and Theory, 9, 17-38.

    Chapman, L. J., & Chapman, ]. P. “Illusory correlation as an obstacle to the use of valid psychodiagnostic signs”. Journal of Abnormal Psychology, 1969,74,271-280. (1,15,17)

    Cohen, J., Chesnick, E. I., & Haran, D. “A confirmation of the inertial effect in sequential choice and decision”. British Journal of Psychology, 1972,63,41-46. (1)

    Demski, J.S. & Swieringa, R.J, “Discussion of behavioural decision theory : Process of judgment and choice” , journal of accounting research (1981) PP 32-41.

    Edward J. Joyce and Gary C. Biddle. “ Anchoring and Adjustment in Probabilistic Inference in Auditing”. Journal of Accounting Research, Vol 19 N° 1, Spring 1981.

    Edward J. Joyce and Gary C. Biddle. “ Are Auditors Judgments Sufficiently Regressive”. Journal of Accounting Research, Vol 19 N° 2, Autumn 1981.

    Gaumnitz, B.R., Nunamaker, T.R., Surdick, J.J., & Thomas, M.F. (1982). “Auditor consensus in internaI control evaluation and audit program planning”. Journal of Accounting Research, 20, 745-755.

    Gibbins, M. “Propositions about the psychology of professional judgment in public accounting”, Journal of Accounting Research (1984), PP 103-125.

  • Metrics
Share - Bookmark