A model of auditor control evaluation decision processes

Article Abstract:

Auditors use assumptions based on prior experience to make decisions in internal control evaluation tasks. Auditors use past cases to define expectations of a task. Former cases also form a pattern aiding in solutions. In addition, previous experience reminds them of failures and they also use it to explain or justify an action.

Internal auditing

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Cognitive effort and decision-aid preference: the audit staffing problem

Article Abstract:

Programming models that help plan audit staff levels are highly regarded by auditors. Even though a high level of cognitive effort is required by the user, it is preferred over low cognitive weighting strategies. Findings do not provide information on the decision making quality of the programming models.

Human resource management, Auditing

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A generalized model of decision-making processes for companies in financial distress

Article Abstract:

This article presents a decision-making model for companies facing possible bankruptcy and dissolution. Identifying significant factors for such decisions and balancing non-financial and financial decisions are discussed.

Management, Corporations, Bankruptcy

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