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Modélisation du risque dans les méthodologies d'audit : apport de la psychométrie

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  • Mansour, Sadok
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    Abstract

    Audit 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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    File URL: http://basepub.dauphine.fr/xmlui/bitstream/123456789/3528/1/mansour_afc_2007.PDF
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    Bibliographic Info

    Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/3528.

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    Date of creation: May 2007
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    Handle: RePEc:dau:papers:123456789/3528

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    Related research

    Keywords: Decision; Judgment; Rationality; Heuristics; Décision; Jugement; rationalité; Heuristiques;

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    1. Herbert A. Simon, 1978. "On How to Decide What to Do," Bell Journal of Economics, The RAND Corporation, vol. 9(2), pages 494-507, Autumn.
    2. Herbert A. Simon, 1991. "Organizations and Markets," Journal of Economic Perspectives, American Economic Association, vol. 5(2), pages 25-44, Spring.
    3. Simon, Herbert A, 1979. "Rational Decision Making in Business Organizations," American Economic Review, American Economic Association, vol. 69(4), pages 493-513, September.
    4. Shanteau, James, 1989. "Cognitive heuristics and biases in behavioral auditing: Review, comments and observations," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 165-177, January.
    5. Amos Tversky & Daniel Kahneman, 1979. "Prospect Theory: An Analysis of Decision under Risk," Levine's Working Paper Archive 7656, David K. Levine.
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