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The Dempster-Shafer Theory: An Introduction and Fraud Risk Assessment Illustration

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  • Rajendra P. Srivastava
  • Theodore J. Mock
  • Lei Gao

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  • Rajendra P. Srivastava & Theodore J. Mock & Lei Gao, 2011. "The Dempster-Shafer Theory: An Introduction and Fraud Risk Assessment Illustration," Australian Accounting Review, CPA Australia, vol. 21(3), pages 282-291, September.
    • Handle: RePEc:bla:ausact:v:21:y:2011:i:3:p:282-291
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    References listed on IDEAS

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    1. Zimbelman, MF, 1997. "The effects of SAS no. 82 on auditors' attention to fraud risk factors and audit planning decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 35, pages 75-97.
    2. Rajendra P. Srivastava & Liping Liu, 2003. "Applications of Belief Functions in Business Decisions: A Review," Information Systems Frontiers, Springer, vol. 5(4), pages 359-378, December.
    3. Curley, Shawn P. & Golden, James I., 1994. "Using Belief Functions to Represent Degrees of Belief," Organizational Behavior and Human Decision Processes, Elsevier, vol. 58(2), pages 271-303, May.
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    Cited by:

    1. Yifan Zhao & Noel Harding, 2013. "Improving the Interpretation of Complex Audit Evidence: The Beneficial Role of Order Effects," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 476-505, December.
    2. Shi Qiu & Yuansheng Luo & Hongwei Guo, 2021. "Multisource evidence theory‐based fraud risk assessment of China's listed companies," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 40(8), pages 1524-1539, December.
    3. Florentin-Emil TANASA & Florian Marcel NUTA, 2020. "Risk Analysis in Financial Audit using the Trust Function Method," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 542-542.
    4. Abdullah Albizri & Deniz Appelbaum & Nicholas Rizzotto, 2019. "Evaluation of financial statements fraud detection research: a multi-disciplinary analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(4), pages 206-241, December.
    5. Kwang Wuk Oh & Seok Woo Jeong & Seon Mi Kim & Seung Weon Yoo, 2017. "The Effect of IPO Risks on Auditors’ Decisions: Auditor Designation Case," Australian Accounting Review, CPA Australia, vol. 27(4), pages 421-441, December.

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