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We experimentally investigate whether alternative judgment frameworks help Big 4 audit managers and partners constrain management's aggressive financial reporting under accounting standards that differ in their precision.
This is a difference with the judgment aggregation framework, where individuals are required to submit their opinion on a given set of items.
(This condition reformulates in the judgment aggregation framework the independence of the irrelevant alternatives condition in Arrow's theorem for preference aggregation).
While no interpretive WoE method can eliminate the need for some level of expert judgment, WoE frameworks such as the one we suggest herein can help reduce subjectivity and increase transparency in the vast body of literature, which can lead to greater understanding of a particular exposure-disease paradigm than might be possible without the aid of such a tool.
Yet, it is entirely relevant because after all, moral judgments and frameworks are the natural pathway to securing rights.
In this theoretical framework, judgment amounts to the act of either grouping things together as "similar" or "the same" or distinguishing them as "different".
The present study approached this question by testing the plausibility of interpreting OFC activation for intuitive judgments in the framework of the described two-stage model of intuition.
This gives us a comparative framework for judgment.
Our inherited framework for judgment fails us "as soon as we try to apply it honestly to the central political experiences of our own time" (UP, 379).
The framework of judgment aggregation has also been extended to include the aggregation of other types of attitudes, as in (Dietrich and List 2010).
Tetlock, P. E. Social functionalist frameworks for judgment and choice: Intuitive politicians, theologians, and prosecutors.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com