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Subjective Prior Probability Distributions and Audit Risk · Study

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ArticleSubjective Prior Probability Distributions and Audit Risk

Paul J. Beck1985

OA

Articlegreen1985

Subjective Prior Probability Distributions and Audit Risk

Paul J. Beck · Ira Solomon · Lawrence A. Tomassini

49 citations·0/0 files stored·Journal of Accounting Research

No readable copy stored yet — this record is metadata only.

Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Decision-Making and Behavioral Economics

Abstract

Auditing, Decision making, Prior probability distributions, Audit risk

Citations in this library

Stored only when both papers are in the corpus — 49 citations exist upstream.

References

1962Applied Statistical Decision Theory 1981Accounting and human information processing : theory and applications 1984STATISTICAL DECISION THEORY: FOUNDATIONS, CONCEPTS, AND METHODS 1982Calibration of auditors' probabilistic judgments: Some empirical evidence 1978Eliciting subjective probability distributions on continuous variables 1982Probability Assessment by Individual Auditors and Audit Teams: An Empirical Investigation 1975A Decision-Theory Approach to the Sampling Problem in Auditing 1979Modified PERT versus fractile assessment of subjective probability distributions

Cited by

2011Male and female auditors' overconfidence 2012The Auditor's Approach to Subsequent Events: Insights from the Academic Literature 1996Judgment under uncertainty: Evolution may not favor a probabilistic calculus 1996How to reconsider the base rate fallacy without forgetting the concept of systematic processing 1996Cognitive algebra versus representativeness heuristic 1996Studying the use of base rates: Normal science or shifting paradigm?1996First things first: What is a base rate?1996Which reference class is evoked?

Details

Year1985

Typearticle

Published1985-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations49

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2307/2490906

openalex_workW2316714280

Links

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