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

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References

2003A conceptual framework and belief-function approach to assessing overall information quality287 cited
1997The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions235 cited
2008Belief-Function Formulas for Audit Risk109 cited
2002Belief Functions in Business Decisions93 cited
2011Audit Risk Assessments Using Belief versus Probability61 cited
1994Using Belief Functions to Represent Degrees of Belief33 cited

Cited by

2021Multisource evidence theory‐based fraud risk assessment of China's listed companies18 cited
2016Different Approaches to Fraud Risk Assessment and Their Implications on Audit Planning18 cited

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