MODELISATION DU RISQUE DANS LES METHODOLOGIES D'AUDIT: APPORT DE LA PSYCHOMETRIE

Sadok Mansour ()
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Sadok Mansour: CREFIGE - Centre Européen de Recherche en Finance et Gestion - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres

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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.

Keywords: Décision; Jugement; rationalité; Heuristiques (search for similar items in EconPapers)
Date: 2007-05-23
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00170202v1
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Published in 28ème congrès de l'AFC "Comptabilité et Environnement", May 2007, POITIER, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00170202

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