Prospect theory approach to determining auditors' judgment in substantive testing.

Prospect theory approach to determining auditors' judgment in substantive testing.

This study adopts the Prospect Theory, by Kahneman and Tversky, as a unifying theoretical framework to determine the extent auditors' judgments are affected by risk and uncertainty as well as time pressure. The five axioms tested are Risk Propensity, Risk Seeking, Loss Aversion, Non-Linear Pref...

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Main Authors: Su, Curreem Min., Peh, Teng Kai., Tang, Mian.
Other Authors: Foo, See Liang
Format: Final Year Project
Published: 2008
Subjects:
DRNTU::Business::Auditing::Auditors
Online Access:http://hdl.handle.net/10356/8531
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Institution: Nanyang Technological University
id sg-ntu-dr.10356-8531
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spelling sg-ntu-dr.10356-85312023-05-19T07:23:13Z Prospect theory approach to determining auditors' judgment in substantive testing. Su, Curreem Min. Peh, Teng Kai. Tang, Mian. Foo, See Liang Nanyang Business School DRNTU::Business::Auditing::Auditors This study adopts the Prospect Theory, by Kahneman and Tversky, as a unifying theoretical framework to determine the extent auditors' judgments are affected by risk and uncertainty as well as time pressure. The five axioms tested are Risk Propensity, Risk Seeking, Loss Aversion, Non-Linear Preference and Source Dependence. 2008-09-24T07:22:20Z 2008-09-24T07:22:20Z 2002 2002 Final Year Project (FYP) http://hdl.handle.net/10356/8531 Nanyang Technological University application/pdf
institution Nanyang Technological University
building NTU Library
continent Asia
country Singapore
Singapore
content_provider NTU Library
collection DR-NTU
topic DRNTU::Business::Auditing::Auditors
spellingShingle DRNTU::Business::Auditing::Auditors
Su, Curreem Min.
Peh, Teng Kai.
Tang, Mian.
Prospect theory approach to determining auditors' judgment in substantive testing.
description This study adopts the Prospect Theory, by Kahneman and Tversky, as a unifying theoretical framework to determine the extent auditors' judgments are affected by risk and uncertainty as well as time pressure. The five axioms tested are Risk Propensity, Risk Seeking, Loss Aversion, Non-Linear Preference and Source Dependence.
author2 Foo, See Liang
author_facet Foo, See Liang
Su, Curreem Min.
Peh, Teng Kai.
Tang, Mian.
format Final Year Project
author Su, Curreem Min.
Peh, Teng Kai.
Tang, Mian.
author_sort Su, Curreem Min.
title Prospect theory approach to determining auditors' judgment in substantive testing.
title_short Prospect theory approach to determining auditors' judgment in substantive testing.
title_full Prospect theory approach to determining auditors' judgment in substantive testing.
title_fullStr Prospect theory approach to determining auditors' judgment in substantive testing.
title_full_unstemmed Prospect theory approach to determining auditors' judgment in substantive testing.
title_sort prospect theory approach to determining auditors' judgment in substantive testing.
publishDate 2008
url http://hdl.handle.net/10356/8531
_version_ 1772825142817193984

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