JAN: A technique for analyzing group judgment.

Author(s):  
Raymond E. Christal
Keyword(s):  
Author(s):  
Yasuyuki Nabata ◽  
Aya Murayama ◽  
Eiichiro Watamura ◽  
Ayumu Arakawa ◽  
Chikage Ishizaki ◽  
...  
Keyword(s):  

Author(s):  
Tim D. Bauer ◽  
Kerry A. Humphreys ◽  
Ken T. Trotman

The COVID-19 pandemic has fundamentally changed the ways auditors work and interact with team members and others in the financial reporting process. In particular, there has been a move away from face-to-face interactions to the use of virtual teams, with strong indications many of these changes will remain post-pandemic. We examine the impacts of the pandemic on group judgment and decision making (JDM) research in auditing by reviewing research on auditor interactions with respect to the review process (including coaching), fraud brainstorming, consultations within audit firms, and parties outside the audit firm such as client management and the audit committee. Through the pandemic lens and for each auditor interaction, we consider new research questions for audit JDM researchers to investigate and new ways of addressing existing research questions given these fundamental changes. We also identify potential impacts on research methods used to address these questions during the pandemic and beyond.


2015 ◽  
Vol 46 (4) ◽  
pp. 440-463 ◽  
Author(s):  
Ben Merriman

Judgment and distinction have been topics of persistent interest for cultural sociologists. Recent theory has particularly emphasized social interaction and cognition as key sites for understanding judgment, and a number of studies examine gatekeeping practices as a means of understanding the interactive and perceptual determinants of judgment. This article builds upon previous work by presenting the results of an eighteen-month ethnography at a long-running little magazine based in a large American city. In addition to providing an empirical description of an important but understudied domain of cultural production, this article has two findings of theoretical interest. First, without strong external constraints on processes of group evaluation, editors’ judgments became markedly negative, and their deliberations were often inconclusive. Second, negative and positive evaluations were not symmetric, but were produced by two differing sets of evaluative practices. These findings are broadly consistent with developing field theoretic descriptions of social life, but also raise many empirical and theoretical questions.


1977 ◽  
Vol 84 (1) ◽  
pp. 158-172 ◽  
Author(s):  
Hillel J. Einhorn ◽  
Robin M. Hogarth ◽  
Eric Klempner
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2010 ◽  
Vol 168-170 ◽  
pp. 1163-1168
Author(s):  
Li Jiu Wang ◽  
Li Li

In this paper, grey relational analysis (GRA) was used in consistency test of group judgment matrixes. The evaluation indicator weight was obtained through the judgment matrix calculated with expert evaluating method in analytical hierarchy process (AHP). The judgment method and the adjustment process for consistency of group judgment matrixes were studied. First, the consistency indicators were put forward, and then the definitions and the theorems of consistency indicators in the judgment method were defined based on GRA. Then the theorems were given proof. A method using GRA to judge the consistency of group judgment matrixes was proposed for the first time. Second, adjustment modeling was developed to solve the consistency of group judgment matrixes. Finally, the applications of the judgment method and the adjustment process have been illustrated by given example. It is believed that the proposed methods are applicable to test consistency of evaluation indicators of new rural economic building materials.


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