Success and Failure in Expert Reasoning

Organizational Behavior and Human Decision Processes, Vol 53(2), Nov 1992, 173-203

University of Alberta School of Business Research Paper No. 2013-1043

Posted: 2 Jul 2013

See all articles by Paul E. Johnson

Paul E. Johnson

University of Minnesota, Twin Cities - Carlson School of Management

Stefano Grazioli

Independent

Karim Jamal

University of Alberta - Department of Accounting, Operations & Information Systems

Imran Zualkernan

Independent

Date Written: June 1, 1991

Abstract

Discusses causes of error in real-world problem-solving tasks by considering errors as failures of reasoning and by focusing on human experts as a source of insight into the basis for reasoning errors. A theory of expertise for diagnostic tasks based on the hypothetico-deductive method of reasoning and 2 principles of expertise (called coverage and composition) is described. The task of fraud detection in financial statement auditing is used in computer simulations and in comparison with a sample of 24 auditors who were given the financial statements of a subset of the companies. Results indicate that when neither of the 2 principles is violated, the performance of the resulting model is comparable with that of human auditors who are able to detect fraud. (PsycINFO Database Record (c) 2012 APA, all rights reserved)

Suggested Citation

Johnson, Paul E. and Grazioli, Stefano and Jamal, Karim and Zualkernan, Imran, Success and Failure in Expert Reasoning (June 1, 1991). Organizational Behavior and Human Decision Processes, Vol 53(2), Nov 1992, 173-203 ; University of Alberta School of Business Research Paper No. 2013-1043. Available at SSRN: https://ssrn.com/abstract=2279085

Paul E. Johnson (Contact Author)

University of Minnesota, Twin Cities - Carlson School of Management ( email )

19th Avenue South
Minneapolis, MN 55455
United States

Stefano Grazioli

Independent ( email )

No Address Available

Karim Jamal

University of Alberta - Department of Accounting, Operations & Information Systems ( email )

Edmonton, Alberta T6G 2R6
Canada
780-492-5829 (Phone)
780-492-3325 (Fax)

Imran Zualkernan

Independent ( email )

No Address Available

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