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An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment.

, , , and . Int. J. Account. Inf. Syst., 10 (2): 65-78 (2009)

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Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice?, , , and . J. Information Systems, 16 (2): 165-182 (2002)An Expert System Approach to Audit Planning and Evaluation in the Belief-Function Framework., , and . Intell. Syst. Account. Finance Manag., 5 (3): 165-183 (1996)Virtual auditing agents: the EDGAR Agent challenge., , , , and . Decis. Support Syst., 28 (3): 241-253 (2000)The application of text mining in accounting., , and . Int. J. Account. Inf. Syst., (September 2023)Virtual Auditing Agents: The Edgar Agent Example., , , and . HICSS (4), page 396-404. IEEE Computer Society, (1998)Decisison Useful Financial Reporting Information Characteristics: An Empirical Validation of the Proposed FASB/IASB International Accounting Model., , and . AMCIS, page 368. Association for Information Systems, (2009)Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation., , , , , , , , , and 8 other author(s). J. Information Systems, 19 (2): 191-210 (2005)Representation of interrelationships among binary variables under dempster-shafer theory of belief functions., , and . Int. J. Intell. Syst., 24 (4): 459-475 (2009)Belief-Function Formulas for Audit Risk., and . Classic Works of the Dempster-Shafer Theory of Belief Functions, volume 219 of Studies in Fuzziness and Soft Computing, Springer, (2008)Applications of Belief Functions in Business Decisions: A Review., and . Inf. Syst. Frontiers, 5 (4): 359-378 (2003)