回归及其他统计方法对使用相关数据源进行判断研究的影响

Regression and Other Statistical Implications for Research on Judgment Using Intercorrelated Data Sources

Journal of Accounting Research · 1982
被引 8
人大 AFT50UTD24ABS 4*

中文导读

研究判断者(如审计师)在时间或成本限制下,如何从多个相互关联的数据源中选择子集做出判断,以及数据源间的相关性如何影响其行为。

Abstract

This paper is concerned with the empirical study of the following judgment problem. A judge (e.g., an auditor) must make a judgment using data sources that are statistically intercorrelated to some degree. Several sources, of varying intercorrelation, are potentially available, but time pressure, information cost, or other constraints make it prohibitive for the judge to use all potential sources. Hence, the judgment must be based on only a subset of the potential sources. How would the judge take such intercorrelations into account when selecting the subset to be used, and what characteristics of the intercorrelated data source setting are relevant to an empirical understanding of the judge's behavior in that setting?

数据源互相关判断选择回归分析实证方法