EVALUATING AUDIT DECISION MODELS: A METHODOLOGICAL PERSPECTIVE

Auditing researchers have recommended that the use of audit decision models should be subject to cost‐benefit analysis. This paper provides insight into cost‐benefit analysis and its shortcomings as a tool for evaluating audit decision models. The paper also identifies and discusses the limitations of other evaluation methods. Finally, the paper suggests the use of model confidence as an alternative to model value and model validity.

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Year of publication:	1996
Authors:	Zebda, Awni ; Cargile, Barney ; Christ, Mary ; Christ, Rick ; Johnston, James
Published in:	Managerial Finance. - MCB UP Ltd, ISSN 1758-7743, ZDB-ID 2047612-7. - Vol. 22.1996, 11, p. 54-83
Publisher:	MCB UP Ltd

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Type of publication:	Article
Type of publication (narrower categories):	review-article
Language:	English
Other identifiers:	10.1108/eb018592 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014940983