Understanding Decision Making in Risk Auditing under Uncertainty: Process Tracing Software
Casta, Jean-François; Dkhaili, Rachid (2013), Understanding Decision Making in Risk Auditing under Uncertainty: Process Tracing Software, American Accounting Association (AAA) Annual Meeting and Conference on Teaching and Learning in Accounting (CTLA), 2013-08, Anaheim, Calif., UNITED STATES
TypeCommunication / Conférence
Conference titleAmerican Accounting Association (AAA) Annual Meeting and Conference on Teaching and Learning in Accounting (CTLA)
Conference cityAnaheim, Calif.
Conference countryUNITED STATES
MetadataShow full item record
Abstract (EN)This protocol repositions the formation of the decision of the listeners in the context of a dynamic model of decision making. This experimental learning allows students aware of several parameters: - The strategy of research and information acquisition (sequential or direct) information about consultation, number of screen changes in information retrieval, redundancy of information and consultation period consultation information- The effect of the research strategy for the construction of the decision - Their formation process of judgment and the immediate effect of information consulted in the construction of the decision by an analysis of interim assessments and final levels of confidence associated motivations of participants and their needs information. - The differences between participants and final evaluations of the actual levels of risk known - The origin of the difference between the proposed assessment and the actual riskThe main advantage of this approach is in the real scenario of future students as listeners in a decision context characterized by uncertainty and ambiguity. This allows them to prepare to manage stressful situations for informational enjoy a risk.
Subjects / KeywordsPrise de décision; Évaluation du risque; Incertitude
Showing items related by title and author.
On the Relevance of Reporting Comprehensive Income under IAS / IFRS: Insight from Major European Capital Markets Casta, Jean-François; Ramond, Olivier; Lin, Steve; Batsch, Laurent (2007) Communication / Conférence