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Keywords: discrete choice experiment
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Journal Articles
Auditors’ Risk Perception of Process Control Deficiencies: A Discrete Choice Experiment
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2024) 38 (2): 79–97.
Published: 01 July 2024
... the deficiency type and the affected control activity are associated with perceived risk. We run a discrete choice experiment with 58 auditors interpreting deficiencies that occur in a procure-to-pay or an order-to-cash process and find that (1) deficiencies of type “missing” or deficiencies related to asset...
