Miscellaneous

Cognitive Biases and Problem Solving (Decision Heuristics): Shortcuts Causing Poor Audit Decisions

Course Overview
This course provides an introduction to cognitive biases and decision heuristics and the impact they have on decision makers' judgments. This includes cognitive biases that are particularly relevant to the wide range of decision contexts in independent auditing. This course also describes several methods that have been used to mitigate the impact of cognitive biases on decision makers' judgments.



Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Identify overall characteristics of cognitive bias
  • Differentiate between types of cognitive bias and their impact on auditing
  • Recognize techniques used to reduce bias in the auditing process


Prerequisites/Advanced Preparation:

None

Speaker / Author:

Michael Chris Knapp
Mich'l Chris Knapp: McLaughlin Chair in Business Ethics and Professor of Accounting, University of Oklahoma. Professor Knapp teaches principally auditing and financial accounting courses in the Price College of Business at the University of Oklahoma. He has won numerous teaching awards including the Merrick Foundation Teaching Award, the Bruce Magoon Master Teacher Award, and the Delta Sigma Pi Professor of the Year. In 1999, he was named the Outstanding Oklahoma Accounting Educator by the Oklahoma Society of CPAs. Knapp's research interests involve a wide range of policy issues related to the professional practice of public accounting and behavioral issues stemming from the auditor-client relationship. His research has appeared in The Accounting Review, Auditing: A Journal of Practice and Theory, Accounting Organizations & Society, Journal of Accounting, Auditing and Finance, Behavioral Research in Accounting, and the Journal of Accountancy. He has also published commentaries for and/or been quoted in the Los Angeles Times, The New York Times, the Dallas Times Herald, and numerous other metropolitan newspapers. The eighth edition of his auditing casebook, Contemporary Auditing, Issues and Cases, was recently released by South-Western/Cengage. That textbook has been adopted by hundreds of universities in the United States and abroad.

Buy

Price (USD)

Standard: $24.95

Details

Course Code : 99KNA16

Release Date : 05/08/2019
Expire Date : 05/08/2021
Credits :
CPE 1.00
QAS 1.00

Length : 50min
Course Level : Basic
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Auditing

Theme : Miscellaneous

Included In

Returning Subscribers

Login
- OR -
Login