Structural Analysis of Audit Evidence Using Belief Functions
dc.contributor.author | Srivastava, Rajendra P. | |
dc.contributor.author | Lu, Hai | |
dc.date.accessioned | 2018-04-07T03:11:57Z | |
dc.date.available | 2018-04-07T03:11:57Z | |
dc.date.issued | 2002-10 | |
dc.identifier.citation | Srivastava, 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.uri | http://hdl.handle.net/1808/26291 | |
dc.description.abstract | This 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.publisher | Elsevier | en_US |
dc.rights | 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. | en_US |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | en_US |
dc.title | Structural Analysis of Audit Evidence Using Belief Functions | en_US |
dc.type | Article | en_US |
kusw.kuauthor | Srivastava, Rajendra P. | |
kusw.kuauthor | Lu, Hai | |
kusw.kudepartment | Business | en_US |
dc.identifier.doi | 10.1109/HICSS.1999.772638 | en_US |
kusw.oaversion | Scholarly/refereed, author accepted manuscript | en_US |
kusw.oapolicy | This item does not meet KU Open Access policy criteria. | en_US |
dc.rights.accessrights | openAccess | en_US |
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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.