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Title: Prospect theory approach to determining auditors' judgment in substantive testing.
Authors: Su, Curreem Min.
Peh, Teng Kai.
Tang, Mian.
Keywords: DRNTU::Business::Auditing::Auditors
Issue Date: 2002
Abstract: This study adopts the Prospect Theory, by Kahneman and Tversky, as a unifying theoretical framework to determine the extent auditors' judgments are affected by risk and uncertainty as well as time pressure. The five axioms tested are Risk Propensity, Risk Seeking, Loss Aversion, Non-Linear Preference and Source Dependence.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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