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

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  • 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
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    References listed on IDEAS

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    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.
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