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We develop an information quality model based on a user-centric view adapted from Financial Accounting Standards Board 1 , Wang et al. 2 , and Wang and Strong 3. The model consists of four essential attributes (or assertions): 'Accessibility,' 'Interpretability,' 'Relevance,' and 'Integrity.' Four sub-attributes lead to an evaluation of Integrity:(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)
This study was funded by several firms that are members of XBRL.Org, and is intended to provide the XBRL taxonomy task force, and other interested parties, with feedback about the actual fit between the existing taxonomy and recent current practice as represented by the selected financial reports. We thank the firms that funded this effort: EDGAR Online,(More)
We derive general analytical formulas for assessing risks in a problem domain where the risk depends on three interrelated variables. More specifically, we derive general analytical formulas for propagating beliefs in a network where three binary variables, A, B and C, are related to a fourth binary variable Z through an 'AND' relationship. In addition, we(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)