Modélisation du risque dans les méthodologies d'audit : apport de la psychométrie
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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- 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.
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"Prospect Theory: An Analysis of Decision under Risk,"
Levine's Working Paper Archive
7656, David K. Levine.
- Kahneman, Daniel & Tversky, Amos, 1979. "Prospect Theory: An Analysis of Decision under Risk," Econometrica, Econometric Society, vol. 47(2), pages 263-91, March.
- Herbert A. Simon, 1991. "Organizations and Markets," Journal of Economic Perspectives, American Economic Association, vol. 5(2), pages 25-44, Spring.
- 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.
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