Dempster-Shafer theory for assessing fraud risk in a financial statement audit by integrating the evidence pertaining to the presence of fraud triangle factors.
This paper argues that independent auditors have lost sight of their obligation to Independence Judgments: A Cognitive-Developmental 226 William E. Shafer
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14 Sept 2011 · This article introduces the Dempster‐Shafer theory (DS theory) of belief functions for managing uncertainties, specifically in the auditing and
Effects of personal values on auditors' ethical decisions. WE Shafer, RE Morris, AA Ketchand The effects of formal sanctions on auditor independence.
8 Oct 2020 · Further reproduction prohibited without permission. Effects of personal values on auditors' ethical decisions. Shafer, William E;Morris, Roselyn
William E. Shafer, Roselyn E. Morris, and Alice A. Ketchand. SUMMARY. This study investigates auditors' perceptions of the effectiveness of formal sanc-.
Glenn R. Shafer. University of Kansas. SYNOPSIS AND INTRODUCTION: This article relates belief functions to the structure of audit risk and provides formulas
Shafer and Srivastava [1989] have demonstrated the importance and relevance of belief-functions for audit decisions based on the structure of audit evidence.