Consensus and accuracy in accounting studies of decision-making: a note on a new measure of consensus

Article Abstract:

A consensus measure for dichotomous predictions is developed and experimentally tested. The measure is designed to incorporate experts' confidence in the correctness of decisions. The work also evaluates Ashton's (1985) experimental results in a different experimental setting. Data was collected from 36 participants of a credit management conference. The results indicate that the new measure provides valuable information above and beyond the information gathered in older measures, and that Ashton's findings are applicable to the United Kingdom as well as the US.

Decision-making, Decision making, Consensus (Social sciences)

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Expertise in auditing: myth or reality?

Article Abstract:

Expertise in auditing is studied from behavioral approaches involving examination of behaviors of experts and novices, and from cognitive approaches which examine the differences in thinking between experts and novices. Research in the behavioral approaches indicates that experts do not behave differently from novice auditors. Cognitive approaches show that expert auditors have different knowledge than novices and experts may use different decision processes than novice auditors.

Auditing, Cognitive styles, Behavioral assessment, Organizational behavior

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