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A Cognitive Computational Model Of Risk Hypothesis Generation

Author

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  • PETERS, JM

Abstract

No abstract is available for this item.

Suggested Citation

  • Peters, Jm, 1990. "A Cognitive Computational Model Of Risk Hypothesis Generation," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 83-103.
    • Handle: RePEc:bla:joares:v:28:y:1990:i::p:83-103
    DOI: http://hdl.handle.net/10.2307/2491249
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    Citations

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    Cited by:

    1. Anandhi Bharadwaj & Vijay Karan & Radha K. Mahapatra & Uday S. Murthy & Ajay S. Vinze, 1994. "APX: An Integrated Knowledge‐Based System to Support Audit Planning," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 3(3), pages 149-164, August.
    2. Choo, Freddie, 1996. "Auditors' knowledge content and judgment performance: A cognitive script approach," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 339-359, May.
    3. Philip A Collier & Stewart A Leech & Nicole Clark, 1999. "A validated expert system for decision making in corporate recovery," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 8(2), pages 75-88, June.
    4. Bryan K. Church & Arnold Schneider, 1993. "Auditors' Generation of Diagnostic Hypotheses in Response to a Superior's Suggestion: Interference Effects," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 333-350, September.
    5. Jeff Delisio & Maureen McGowan & Walter Hamscher, 1994. "PLANET: An Expert System for Audit Risk Assessment and Planning," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 3(1), pages 65-77, January.
    6. Steven Salterio, 1994. "Researching for Accounting Precedents: Learning, Efficiency, and Effectiveness," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 515-542, June.
    7. Skerratt, L.C.L. & Woodhead, A., 1992. "Modelling audit risk," The British Accounting Review, Elsevier, vol. 24(2), pages 119-137.
    8. James M. Peters, 1992. "Knowledge Representation Issues in Complex Decision Domains: an Example from Inherent Audit Risk Assessment," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 1(1), pages 9-20, January.
    9. Ritchie, Bob & Khorwatt, Esamaddin, 2007. "The attitude of Libyan auditors to inherent control risk assessment," The British Accounting Review, Elsevier, vol. 39(1), pages 39-59.
    10. D. Eric Hirst, 1994. "Auditor Sensitivity to Earnings Management," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 405-422, June.
    11. Amelia A. Baldwin & Carol E. Brown & Brad S. Trinkle, 2006. "Opportunities for artificial intelligence development in the accounting domain: the case for auditing," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 14(3), pages 77-86, July.

    More about this item

    Keywords

    Auditing; Audit planning; Risk hypothesis generation; Cognitive computational model;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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