We work in an information economy, interact in an information society, and live in an information world. As information availability becomes commonplace, the ability to rapidly define and assess information quality (IQ) for decision-making provides a potential strategic advantage. Yet despite its importance and value, IQ is often ignored or its models and… (More)
in the Netherlands. Professor Mock"s training includes degrees in mathematics and finance from Ohio State University and a Ph.D. from the University of California, Berkeley. His research interests lie primarily in the areas of audit and assurance. During 1977-78. he v/as the first audit research fellovf at KPMG in New York City. His American Institute of… (More)
In this article, we present the belief-function approach to aggregating audit evidence. The approach uses an evidential network to represent the structure of audit evidence. In turn, it allows us to treat all types of dependencies and relationships among accounts and items of evidence, and thus the approach should help the auditor conduct an efficient and… (More)
Acknowledgments: We appreciate the suggestions provided by Roger Debreceny, Mike Ettredge, Wim van der Stede and Arnold Wright during the early stages of this research project.
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… (More)