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An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment
16 references·3 citing·37 second hop
An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment (2008)An evidential reasoning approach to Sarba…Internal Control: Integrated Framework (2014)Internal Control: Integrated …Classic Works of the Dempster-Shafer Theory of Belief Functions: An Introduction (2008)Classic Works of the Dempster…Classic Works of the Dempster-Shafer Theory of Belief Functions (2008)Classic Works of the Dempster…Belief-Function Formulas for Audit Risk (2008)Belief-Function Formulas for …The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era (2006)The Impact of SOX Section 404…Belief Functions in Business Decisions (2002)Belief Functions in Business …Internal control—integrated framework: who is responsible? (2001)Internal control—integrated f…Evidential Reasoning for WebTrust Assurance Services (1999)Evidential Reasoning for WebT…Advances in the Dempster-Shafer theory of evidence (1994)Advances in the Dempster-Shaf…The Dempster-Shafer theory of evidence (1990)The Dempster-Shafer theory of…Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)Timeliness of Reporting and t…Internal Accounting Control Evaluation and Auditor Judgment (1981)Internal Accounting Control E…A mathematical theory of evidence (1977)A mathematical theory of evid…A Mathematical Approach to the Analysis and Design of Internal Control Systems. (1974)A Mathematical Approach to th…A Stochastic Model of the Internal Control System (1973)A Stochastic Model of the Int…The philosophy of auditing. (1964)The philosophy of auditing.The Use of an ERP System to Facilitate Regulatory Compliance (2013)The Use of an ERP System to F…A Summary of 10 Years of PCAOB Research: What Have We Learned? (2013)A Summary of 10 Years of PCAO…Improving auditor effectiveness in assessing KYC/AML practices (2011)Improving auditor effectivene…Meaning and Necessity (1947)Logic, Methodology and Philosophy of Science. (1963)A theory of anticipated utility (1982)Structure learning for belief rule base expert system: A comparative study (2012)D-AHP method with different credibility of information (2017)Generalized Dempster–Shafer Structures (2018)A k-nearest neighbor classification rule based on Dempster-Shafer theory (1995)LINGUISTIC AGGREGATION OPERATORS FOR LINGUISTIC DECISION MAKING BASED ON THE DEMPSTER-SHAFER THEORY OF EVIDENCE (2010)Probabilistic analysis of natural gas pipeline network accident based on Bayesian network (2017)The applications of MCDM methods in COVID-19 pandemic: A state of the art review (2022)An Empirical Evaluation of Accounting Income Numbers (1968)Constraints on short-selling and asset price adjustment to private information (1987)Evidence that stock prices do not fully reflect the implications of current earnings for future earnings (1990)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise. (1995)The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation* (2010)The Role of the Internal Audit Function in the Disclosure of Material Weaknesses (2010)Abnormal Audit Fees and Restatements (2012)Leaders, Values, and Organizational Climate: Examining Leadership Strategies for Establishing an Organizational Climate Regarding Ethics (2004)A Cross-Cultural Examination of the Endorsement of Ethical Leadership (2006)Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling (2006)A method of aggregation in DS/AHP for group decision-making with the non-equivalent importance of individuals in the group (2004)Combining uncertainty and imprecision in models of medical diagnosis (2006)Decision Making Under Dempster–Shafer Uncertainties (2008)Combining belief functions when evidence conflicts (2000)Belief rule-base inference methodology using the evidential reasoning Approach-RIMER (2006)Survey of sampling-based methods for uncertainty and sensitivity analysis (2006)The Corporate Governance Effects of Audit Committees (2004)A Review of the Literature on Control and Accountability (2006)Governance structures, ethnicity, and audit fees of Malaysian listed firms (2006)k-order additive discrete fuzzy measures and their representation (1997)A new distance between two bodies of evidence (2001)A comprehensive framework for verification, validation, and uncertainty quantification in scientific computing (2011)Auditing and the production of legitimacy (2003)Identifying Organizational Drivers of Internal Audit Effectiveness (2009)A conceptual development of Simons’ Levers of Control framework (2012)
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References

  • 1977A mathematical theory of evidence1,783 cited
  • 1994Advances in the Dempster-Shafer theory of evidence1,022 cited
  • 2014Internal Control: Integrated Framework774 cited
  • 1984Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements698 cited
  • 1964The philosophy of auditing.665 cited
  • 2008Classic Works of the Dempster-Shafer Theory of Belief Functions623 cited
  • 2001Internal control—integrated framework: who is responsible?362 cited
  • 2006The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era348 cited
  • 1990The Dempster-Shafer theory of evidence160 cited
  • 2008Classic Works of the Dempster-Shafer Theory of Belief Functions: An Introduction149 cited
  • 2008Belief-Function Formulas for Audit Risk109 cited
  • 2002Belief Functions in Business Decisions93 cited
  • 1973A Stochastic Model of the Internal Control System64 cited
  • 1999Evidential Reasoning for WebTrust Assurance Services60 cited
  • 1981Internal Accounting Control Evaluation and Auditor Judgment49 cited
  • 1974A Mathematical Approach to the Analysis and Design of Internal Control Systems.

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37 cited

Cited by

  • 2011Improving auditor effectiveness in assessing KYC/AML practices30 cited
  • 2013A Summary of 10 Years of PCAOB Research: What Have We Learned?27 cited
  • 2013The Use of an ERP System to Facilitate Regulatory Compliance16 cited