IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00170202.html
   My bibliography  Save this paper

Modelisation Du Risque Dans Les Methodologies D'Audit : Apport De La Psychometrie

Author

Listed:
  • Sadok Mansour

    (CREFIGE - CENTRE DE RECHERCHE EUROPEEN EN FINANCE ET GESTION - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

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. Key words : Decision, Judgment, Rationality, Heuristics.

Suggested Citation

  • Sadok Mansour, 2007. "Modelisation Du Risque Dans Les Methodologies D'Audit : Apport De La Psychometrie," Post-Print halshs-00170202, HAL.
    • Handle: RePEc:hal:journl:halshs-00170202
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00170202
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00170202/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Schneider, A, 1984. "Modeling External Auditors Evaluations Of Internal Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 657-678.
    2. 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.
    3. Ashton, Rh & Brown, Pr, 1980. "Descriptive Modeling Of Auditors Internal Control Judgments - Replication And Extension," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 269-277.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sadok Mansour, 2007. "Modelisation Du Risque Dans Les Methodologies D'Audit : Apport Des De La Psychometrie," Post-Print halshs-00543217, HAL.
    2. repec:dau:papers:123456789/3528 is not listed on IDEAS
    3. Gerd Gigerenzer, 1997. "Bounded Rationality: Models of Fast and Frugal Inference," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 133(II), pages 201-218, June.
    4. Herron, Eddward T. & Cornell, Robert M., 2021. "Creativity amidst standardization: Is creativity related to auditors’ recognition of and responses to fraud risk cues?," Journal of Business Research, Elsevier, vol. 132(C), pages 314-326.
    5. Petersen, Knut & Patzke, Henning, 1986. "Individuelles Informationsverhalten als Gegenstand des "Behavioral Accounting": Eine Meta-Analyse der empirischen Forschung," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 177, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    6. Mario J. Maletta, 1993. "An Examination of Auditors' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 508-525, March.
    7. Coller, Maribeth & Tuttle, Brad, 2002. "The acquisition of price-relevant domain knowledge by a market," Journal of Economic Psychology, Elsevier, vol. 23(1), pages 77-101, February.
    8. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
    9. Wüstemann, Jens, 2004. "Evaluation and response to risk in international accounting and audit systems : framework and German experiences," Papers 04-20, Sonderforschungsbreich 504.
    10. Carmen B. Ríos-Figueroa & Rogelio J. Cardona, 2013. "Does Experience Affect Auditors’ Professional Judgment? Evidence From Puerto Rico," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 13-32.
    11. Robert J. B. Hutton & Gary Klein, 1999. "Expert decision making," Systems Engineering, John Wiley & Sons, vol. 2(1), pages 32-45.
    12. Maksymov, Eldar, 2015. "Auditor evaluation of others’ credibility: A review of experimental studies on determinants and consequences," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 104-124.
    13. Liangcheng Wang & Siying Li & Bikun Zhang & Yifan Zhang & Tao Peng, 2024. "The effect of auditor experience on stock price crash risk," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 411-444, March.
    14. Wüstemann, Jens, 2004. "Evaluation and Response to Risk in International Accounting and Audit Systems: Framework and German Experiences," Sonderforschungsbereich 504 Publications 04-20, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
    15. Martin, Kasey & Sanders, Elaine & Scalan, Genevieve, 2014. "The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 110-117.
    16. Thomas J. Housel & Waymond Rodgers, 1994. "A Multi‐Stage Model of Decision Bias: Implications for Expert Systems," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 3(3), pages 165-186, August.
    17. Somerville, R. A. & Taffler, R. J., 1995. "Banker judgement versus formal forecasting models: The case of country risk assessment," Journal of Banking & Finance, Elsevier, vol. 19(2), pages 281-297, May.
    18. Tuttle, Brad & Burton, F. Greg, 1999. "The effects of a modest incentive on information overload in an investment analysis task," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 673-687, November.
    19. Stephen X. Zhang & Javier Cueto, 2017. "The Study of Bias in Entrepreneurship," Entrepreneurship Theory and Practice, , vol. 41(3), pages 419-454, May.
    20. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
    21. Simnett, Roger, 1996. "The effect of information selection, information processing and task complexity on predictive accuracy of auditors," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 699-719.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00170202. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.