Modélisation du risque dans les méthodologies d'audit : apport de la psychométrie
AbstractAudit decision in risk situations was studied by researchers using normative and descriptive approaches issued from mathematics and economic sciences. We explain the impact of psycholgy resarch conduced by Kahneman and Tversky on the approach of auditors judgment.
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Bibliographic InfoPaper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/3528.
Date of creation: May 2007
Date of revision:
Decision; Judgment; Rationality; Heuristics; Décision; Jugement; rationalité; Heuristiques;
Find related papers by JEL classification:
- M42 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Auditing
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