Rajendra P. Srivastava

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We develop an information quality model based on a user-centric view adapted from Financial Accounting Standards Board, Wang et al., and Wang and Strong. The model consists of four essential attributes (or assertions): ‘Accessibility,’ ‘Interpretability,’ ‘Relevance,’ and ‘Integrity.’ Four sub-attributes lead to an evaluation of Integrity: ‘Accuracy,’(More)
This study develops an alternative methodology for the risk analysis of information systems security (ISS). an evidential reasoning approach under the Dempster-Shafer theory of belief functions. The approach has the following important dimensions. First, the evidential reasoning approach provides a rigorous, structured manner to incorporate relevant ISS(More)
This paper describes the development and applications of FRAANK – Financial Reporting and Auditing Agent with Net Knowledge. The prototype of FRAANK presented here provides automated access to, and understanding and integration of rapidly changing financial information available from various sources on the Internet. In particular, FRAANK implements(More)
Recently, Shafer and Srivastava [1], Srivastava and Shafer [2], Srivastava [3]-[4], and Van den Acker [5] have identified appealing features of belief function evidential networks. These networks can express the support that audit evidence provides for assertions, accounts and financial statements. These networks can also aggregate many pieces of evidence(More)
In response to the enactment of the Sarbanes-Oxley Act 2002 and of the release of the Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5, this study develops a risk-based evidential reasoning approach for assessing the effectiveness of internal controls over financial reporting (ICoFR). This approach provides a structured methodology(More)
We derive general analytical formulas for assessing risks in a problem domain where the<lb>risk depends on three interrelated variables. More specifically, we derive general analytical<lb>formulas for propagating beliefs in a network where three binary variables, A, B and C, are<lb>related to a fourth binary variable Z through an ‘AND’ relationship. In(More)
In this paper we develop an evidential network model for “WebTrust Assurance,” a service recently proposed by the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. Our model augments the AICPA/CICA approach and presents five categories of assertions related to providing WebTrust Assurance. We then derive(More)