Comparison of Analysis Performed By Classical Approach and Bayesian Approach in Auditors' Decision Making Process


10th International Strategic Management Conference, Rome, Italy, 19 - 21 June 2014, vol.150, pp.668-677 identifier

  • Publication Type: Conference Paper / Full Text
  • Volume: 150
  • Doi Number: 10.1016/j.sbspro.2014.09.086
  • City: Rome
  • Country: Italy
  • Page Numbers: pp.668-677
  • Keywords: Auditor's decision making process, Auditor's judgment, Bayesian approach
  • Anadolu University Affiliated: Yes


Auditor is in a decision maker position in many phases of an audit process. The increase of auditor's effectiveness and productivity also increases all of the success of the process. Therefore, the analysis of the phases, which auditor is being a decision maker (judgment field) is very important. These analyses can be performed by some statistical methods that are based on the classical approach or the Bayesian approach.