Artificial Intelligence, Cognitive Science, And Computational Modeling In Auditing Research: A Research Approach.

Key Points

• The aim is to develop a framework for auditing researchers to explore human judgment processes through computational models.
• Introduced a framework for investigating human judgment in auditing.
• Discussed tools and techniques applicable in each framework stage.
• Distinguished between academic research and developmental efforts in the field.
• Developed a comprehensive framework applicable to auditing research.
• Identified tools and techniques for modeling human judgment.
• Clarified the distinction between academic and developmental research efforts.