Integrating Research and Teaching in Auditing: Fifteen Cases on Judgment and Decision Making.
提供了十五个短案例,源自审计中的人类信息处理研究文献,可作为本科和研究生审计课程的补充教材,帮助未来审计师认识影响判断和决策的微妙偏见。
Abstract ABSTRACT: This article presents a series of short cases, taken from the human information processing research literature in auditing, which can be used as supplementary teaching material in undergraduate and graduate auditing courses. The purpose of the cases is to illustrate to future auditors some of the subtle judgmental biases that can adversely affect their judgments and decisions. Use of such materials should constitute one step toward a more effective integration of teaching and research in auditing.