Order and recency effects in complex decision-making: implications for the design of audit-oriented IDSS

Article Abstract:

The impact of bias must be addressed in the development of an intelligent decision support system for auditors. In order to develop such a system, evidence must be ordered and its recency will increase its impact. The design of a system to address these issues might include a critiquing system to mitigate bias as it occurred, a system that eliminated the problem, and the use of a network of expert team auditors to aid in the decision making process.

Design and construction

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Impact of intelligent decision aids on expert and novice decision-makers' judgments

Article Abstract:

An empirical study that analyzes the impact of expert systems and intelligent decision aids on the decision-making process of expert and novice decision-makers, is conducted.The results of the study reveal that these decision aids helps to improve the decision quality in case of experts, similarly they become complex to use for novice decision-makers.

United States, Australia, Decision-making, Decision making, Analysis, Usage, Decision support software

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Teleological foundations for the ethical implications of expert systems development: act versus rule-based reasoning

Article Abstract:

Rule-based teleological moral reasoning does not support the use of audit expert systems. Act-based teleological reasoning supports the systems. Teleological reasoning bases decisions on comparative gain. Rule-based reasoning is different from act-based reasoning because it expands the focus from the particular act to greater implications for society.

Ethical aspects

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