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

  • Sadok Mansour

    ()

    (CREFIGE - CENTRE DE RECHERCHE EUROPEEN EN FINANCE ET GESTION - Université Paris Dauphine - Paris IX)

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    Le thème de la décision en situation d'incertitude a été abordé par les recherches en audit en utilisant des approches normatives et descriptives issues des mathématiques et des Sciences économiques. Nous expliquons l'apport en audit des recherches en psychologie de la décision menées par Kahneman et Tversky.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/54/32/17/PDF/p122.pdf
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    Paper provided by HAL in its series Post-Print with number halshs-00543217.

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    Date of creation: May 2007
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    Publication status: Published - Presented, «COMPTABILITE ET ENVIRONNEMENT », 2007, France
    Handle: RePEc:hal:journl:halshs-00543217
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00543217/en/
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    1. Simon, Herbert A, 1979. "Rational Decision Making in Business Organizations," American Economic Review, American Economic Association, vol. 69(4), pages 493-513, September.
    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. 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.
    4. Herbert A. Simon, 1991. "Organizations and Markets," Journal of Economic Perspectives, American Economic Association, vol. 5(2), pages 25-44, Spring.
    5. Kahneman, Daniel & Tversky, Amos, 1979. "Prospect Theory: An Analysis of Decision under Risk," Econometrica, Econometric Society, vol. 47(2), pages 263-91, March.
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