Audit Judgment Consensus: A Model for Dichotomous Decisions.
研究了在审计师能力相同且先验概率相等的条件下，二分决策中共识与准确性的关系，并分析了放宽假设后的影响。
Abstract Consensus often is used as an indicator of audit decision accuracy. This paper explores the conditions under which consensus implies accuracy for independent individual audit decisions involving dichotomous choices. A model of the consensus-accuracy relationship is described for the case in which the auditor judges are assumed to be of equal competence and there are equal prior odds as to which of the two decision alternatives is correct. The implications of this model and the effects of relaxation of the simplifying assumptions are analyzed.