Personal attributes of expert auditors

Abdolmohammadi, Mohammad J.; Shanteau, James

doi:10.1016/0749-5978(92)90060-k

Cited by 78 publications

(61 citation statements)

References 8 publications

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“…De même, ils savent récupérer l'information pertinente chez les autres membres (Abdolmohammadi & Shanteau, 1992) et sont plus motivés à la répéter (Franz & Larson, 2002). Nous suggérons que ces effets positifs identifiés dans la plupart de recherches sont typiques des interactions de groupe coopératives.…”

Section: Le Rôle De L'expertise Sur Le Partage De L'information En Grunclassified

Le traitement motivé de l’information dans la prise de décision en groupe : le cas du paradigme des « profils cachés »

Toma¹,

Vasiljevic²,

Oberlé³

et al. 2012

Année psy

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RÉSUMÉQuand des problèmes importants sont à résoudre, les groupes sont souvent utilisés pour prendre des décisions. Cet avantage accordé aux groupes repose sur l'hypothèse que les membres d'un groupe travaillent de manière coopérative et apportent des ressources supplémentaires lors de la prise de décision. Cet article reconsidère cette hypothèse classique de coopération et passe en revue les recherches effectuées dans le cadre du paradigme des « profils cachés » sous l'angle des enjeux compétitifs. À l'appui des études expérimentales récentes, cet article remet en question des résultats considérés comme classiques et offre des nouvelles perspectives de recherche quant au rôle des motivations coopératives et compétitives dans la prise de décision. Motivated information processing in group decision making: the case of hidden profiles ABSTRACTWhen complex problems are to be solved, groups are often used to make decisions. A popular reason for this is the assumption that group members work in a cooperative way and, by consequence, they make more informed decisions. This article reconsiders the classic cooperation assumption and reviews the literature on hidden-profiles from the Correspondance : Claudia Toma, Université catholique de Louvain, Place du Cardinal Mercier 10,

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Section: Le Rôle De L'expertise Sur Le Partage De L'information En Grunclassified

Le traitement motivé de l’information dans la prise de décision en groupe : le cas du paradigme des « profils cachés »

Toma¹,

Vasiljevic²,

Oberlé³

et al. 2012

Année psy

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“…It requires a certain level of expertise. In fact, the professional should have the ability to collect information about the client and the external and internal environment, and the capacity to understand the interaction between the auditee and his environment and the ability to estimate associated risks (Abdolmohammadi & Shanteau, 1992). In the same way, Butt (1988), Libby & Frederick (1990), Tubbs (1992) and Wright & Wright (1997) showed that if an auditor is expert, he has a great ability to assess auditee risks and to detect potential financial misstatements.…”

Section: An Overview Of Earlier Researchesmentioning

confidence: 99%

“…Kavanagh & Drennan (2008) examined perceptions of graduating students about the skills and attributes they consider important to their career and the skills and attributes expected by a diverse group of employers, in the first hand, and explored gaps between student perceptions and employer expectations. Their results showed that students perceive 4 types of skills which are important in their career: (1) personal and communication skills (self motivation, professional attitude, oral and written communication, teamwork and values), (2) analytical / design skills (analytical and problem solving), (3) appreciative skills (decision making and critical thinking), and (4) leadership and interpersonal skills. Their results revealed also that the top three skills required by employers are: (1) analytical / problem solving, (2) business awareness / real life experience, and (3) basic accounting skills.…”

Section: An Overview Of Earlier Researchesmentioning

confidence: 99%

“…The auditor adapts its decision strategy in outstanding situation. It reacts to changes and conditions that may jeopardize the going concern assumption (Shanteau & Peters, 1985;Abdolmohammadi & Shanteau, 1992;Kent et al, 2006).…”

Section: Auditor Skills Traits and Knowledgementioning

confidence: 99%

“…This knowledge is then combined with an innate problem-solving ability. Further, Shanteau (1992) proposed that expertise is dependent on five factors: domain knowledge, psychological traits, cognitive skills, decision strategies and task characteristics. This paper adopts part of a framework derived from the decisionmaking literature in psychology and applies it to auditing.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Auditor skills, traits and knowledge evidence from Tunisia

Thabet

2016

IJAES

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Several researches have sought an understanding of personal and psychological characteristics contributing to auditor expertise in decision making. The motivation for this study is issued from the need to improve understanding of auditor skills and characteristics in the step of the expression of professional judgment. This paper aims to looking for and to understand auditors' skills, traits and knowledge contributing to business risk assessment ability. A survey questionnaire is used as a stimulus to gather data from practicing auditors listed on the Roll of the Tunisian Chartered Accountants Order (in 2012). Firstly, survey participants are asked to cite skills and abilities that they consider as important in the step of risk assessment and next to rate the importance of 20 skills using the Likert-type scale. The results reveal two groups of skills, traits and knowledge which are classified as the most important. The first group gathers three technical skills: Subspecialty Knowledge, Academic Training and World Knowledge. The second group clusters four cognitive skills: Ability to know what is relevant, Decision making ability, Problem solving ability and Assuming responsibility. This study may be a benchmark for future researches which attempt to increase the understanding of the composition of skills, traits and knowledge associated with technical, behavioral and cognitive attributes which are necessary to assess auditee business risk.

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People who judge people

Weiss

Shanteau

Harries

2006

Behavioral Decision Making

Self Cite

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Experts who judge people usually provide opinions. It can be challenging to evaluate the professional performance of those experts, because for many domains there is no applicable external standard against which to verify the opinions. We review traditional methods for assessment and propose the purely empirical CWS approach as an alternative. Expert judgment entails discriminating among the various stimuli within the domain as well as being consistent when judging similar stimuli. We combine observed measures of these two components to form a ratio that we call the CWS index of expertise. We demonstrate the value of the index in an analysis of prioritization judgments made by occupational therapy students before and after they received specific training. The students' CWS scores improved considerably after training. The promise of the index as a selection tool is supported by the positive correlation of pre-training scores with both post-training scores and with course grades.

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Personal attributes of expert auditors

Cited by 78 publications

References 8 publications

Le traitement motivé de l’information dans la prise de décision en groupe : le cas du paradigme des « profils cachés »

Le traitement motivé de l’information dans la prise de décision en groupe : le cas du paradigme des « profils cachés »

Auditor skills, traits and knowledge evidence from Tunisia

People who judge people

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