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

ERDOĞAN N., ULUDAĞ S.

10th International Strategic Management Conference, Rome, İtalya, 19 - 21 Haziran 2014, cilt.150, ss.668-677 identifier

  • Yayın Türü: Bildiri / Tam Metin Bildiri
  • Cilt numarası: 150
  • Doi Numarası: 10.1016/j.sbspro.2014.09.086
  • Basıldığı Şehir: Rome
  • Basıldığı Ülke: İtalya
  • Sayfa Sayıları: ss.668-677
  • Anahtar Kelimeler: Auditor's decision making process, Auditor's judgment, Bayesian approach
  • Anadolu Üniversitesi Adresli: Evet

Özet

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.