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Threshold adjustment in response to asymmetric loss functions: The case of auditors' "substantial doubt" thresholds

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  • Davis, Elizabeth B.
  • Ashton, Robert H.

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  • Davis, Elizabeth B. & Ashton, Robert H., 2002. "Threshold adjustment in response to asymmetric loss functions: The case of auditors' "substantial doubt" thresholds," Organizational Behavior and Human Decision Processes, Elsevier, vol. 89(2), pages 1082-1099, November.
    • Handle: RePEc:eee:jobhdp:v:89:y:2002:i:2:p:1082-1099
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    5. Loomes, Graham & Sugden, Robert, 1982. "Regret Theory: An Alternative Theory of Rational Choice under Uncertainty," Economic Journal, Royal Economic Society, vol. 92(368), pages 805-824, December.
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    8. Cohen, J & Kida, T, 1989. "The Impact Of Analytical Review Results, Internal Control Reliability, And Experience On Auditors Use Of Analytical Review," Journal of Accounting Research, Wiley Blackwell, vol. 27(2), pages 263-276.
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    12. Stephen G. Pauker & Susan P. Pauker & John B. Wong, 1987. "The Utility of Thresholds and the Threshold Utility," Medical Decision Making, , vol. 7(4), pages 201-202, December.
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    Cited by:

    1. Ittonen, Kim & Tronnes, Per C. & Wong, Leon, 2017. "Substantial doubt and the entropy of auditors’ going concern modifications," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(2), pages 134-147.
    2. Gustav Lundberg, C., 2007. "Models of emerging contexts in risky and complex decision settings," European Journal of Operational Research, Elsevier, vol. 177(3), pages 1363-1374, March.

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