Understanding Decision Making in Risk Auditing under Uncertainty: Process Tracing Software

Jean-François Casta and Rachid Dkhaili
Additional contact information
Jean-François Casta: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

Abstract: 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.

Keywords: Prise de décision; Évaluation du risque; Incertitude (search for similar items in EconPapers)
Date: 2013-08
References: Add references at CitEc
Citations:

Published in American Accounting Association (AAA) Annual Meeting and Conference on Teaching and Learning in Accounting (CTLA), Aug 2013, Anaheim, Calif., United States

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01637696

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().