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Structural Analysis of Audit Evidence Using Belief Functions

dc.contributor.authorSrivastava, Rajendra P.
dc.contributor.authorLu, Hai
dc.date.accessioned2018-04-07T03:11:57Z
dc.date.available2018-04-07T03:11:57Z
dc.date.issued2002-10
dc.identifier.citationSrivastava, R. P. and Hai Lu, "Structural Analysis of Audit Evidence using Belief Functions(pre-publication version)" Fuzzy Sets and Systems, Vol. 131, Issues No. 1, Oct. 2002, pp. 107-120.en_US
dc.identifier.urihttp://hdl.handle.net/1808/26291
dc.description.abstractThis article performs two types of analysis using Dempster-Shafer theory of belief functions for evidential reasoning. The first analysis deals with the impact of the structure of audit evidence on the overall belief at each variable in the network, variables being the account balance to be audited, the related transaction streams, and the associated audit objectives. The second analysis deals with the impact of the relationship (logical "and" and "algebraic relationship") among various variables in the network on the overall belief. For our first analysis, we change the evidential structure from a network to a tree and determine its impact.en_US
dc.publisherElsevieren_US
dc.rightsThis is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License 4.0 (CC BY-NC-ND 4.0), which permits use and distribution in any medium, provided the original work is properly cited, the use is non-commercial and no modifications or adaptations are made.en_US
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/en_US
dc.titleStructural Analysis of Audit Evidence Using Belief Functionsen_US
dc.typeArticleen_US
kusw.kuauthorSrivastava, Rajendra P.
kusw.kuauthorLu, Hai
kusw.kudepartmentBusinessen_US
kusw.oanotesPer SHERPA/RoMEO 4/6/2018: Author's Pre-print: green tick author can archive pre-print (ie pre-refereeing) Author's Post-print: green tick author can archive post-print (ie final draft post-refereeing) Publisher's Version/PDF: cross author cannot archive publisher's version/PDF General Conditions: Authors pre-print on any website, including arXiv and RePEC Author's post-print on author's personal website immediately Author's post-print on open access repository after an embargo period of 24 months Permitted deposit due to Funding Body, Institutional and Governmental policy or mandate, may be required to comply with embargo periods of 24 months Author's post-print may be used to update arXiv and RepEC Publisher's version/PDF cannot be used Must link to publisher version with DOI Author's post-print must be released with a Creative Commons Attribution Non-Commercial No Derivatives Licenseen_US
dc.identifier.doi10.1109/HICSS.1999.772638en_US
kusw.oaversionScholarly/refereed, author accepted manuscripten_US
kusw.oapolicyThis item does not meet KU Open Access policy criteria.en_US
dc.rights.accessrightsopenAccessen_US


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This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License 4.0 (CC BY-NC-ND 4.0), which permits use and distribution in any medium, provided the original work is properly cited, the use is non-commercial and no modifications or adaptations are made.
Except where otherwise noted, this item's license is described as: This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License 4.0 (CC BY-NC-ND 4.0), which permits use and distribution in any medium, provided the original work is properly cited, the use is non-commercial and no modifications or adaptations are made.