Artificial Intelligence, Cognitive Science,And Computational Modeling In Auditing Research:A Research Approach
Andrew D. Bailey, Jr., Karl Hackenbrack, Prabuddha De and Jesse Dillard
paper presents a framework within which an auditing researcher can explicitly
investigate human judgment processes and test whether the posited processes,
represented in a computer program, explain observed behavior. The various
stages of the framework are discussed, with an introduction to the tools
and techniques used in each stage. An attempt is made to distinguish academic
research in this area from efforts that are developmental in nature.