PUBLISHED RESEARCH PAPERS

• R. P. Srivastava, T. Mock, and J. Turner. "Analytical Formulas for Risk Assessment for a Class of Problems where Risk Depends on Three Interrelated Variables".2006 International Journal of Approximate Reasoning (forthcoming)(pre-publication version).
• R. Hoitash., A. Kogan, R. P. Srivastava, M. A. Vasarhelyi. 2006. Measuring Information Latency."International Journal of Digital Accounting Research(pre-publication version)", Vol. 6, No. 11, January-June, pp. 1-24.
• Sun, L., R. P. Srivastava, and T. Mock. 2006. "An Information Systems Security Risk Assessment Model under Dempster-Shafer Theory of Belief Functions(pre-publication version)". Journal of Management Information Systems, Vol. 22, No. 4: 109-142.
• Srivastava, R. P. 2005. Alternative Form of Dempster's Rule for Binary Variables. International Journal of Intelligent Systems, Vol. 20, No.8, August 2005, pp. 789-797.
• Bovee, M., A. Kogan, R. P. Srivastava, M. A. Vasarhelyi, K. M. Nelson, 2005. " Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL)(pre-publication version)". Journal of Information Systems, Vol. 19, No. 1 (Spring): pp. 19-41.
• V. K. Vasal, and R. P. Srivastava. 2005. IT and Web-based Accounting: Evidence from the Indian Capital Market. IIMB Management Review (March), pp. 79-85.
• R. P. Srivastava and T. J. Mock. 2005."Why We Should Consider Belief Functions in Audit Research and Practice(pre-publication version)". The Auditor's Report, Vol. 28, No. 2, (March).
• P. P. Shenoy, and R. P. Srivastava, "Application of Uncertain Reasoning to Business Decisions: An Introduction(pre-publication version)" Information Systems Frontiers, Vol. 5, No. 4, December 2003, pp. 343-344.
• R. P. Srivastava and Liping Liu, "Applications of Belief Functions in Business Decisions: A Review(pre-publication version)" Information Systems Frontiers, Vol. 5, No. 4, December 2003, pp. 359-378.
• V. K. Vasal, and R. P. Srivastava. 2003. Internet, XBRL, and Online Business Reporting: Challenges and Opportunities. The Chartered Accountant. Vol. 51, No. 12, pp. 1251-1226.
• Bovee, M, R. P. Srivastava, and B. Mak, "A Conceptual Framework and Belief-Function Approach to Assessing Overall Information Quality(pre-publication version)" International Journal of Intelligent Systems, Volume 18, No. 1, January 2003, pp. 51-74.
• R. P. Srivastava, A. Wright, and T. Mock, "Multiple Hypothesis Evaluation in Auditing(pre-publication version)" Accounting and Finance (Australian), Volume 42, No. 3, November 2002, pp. 251-277.
• M. Bovee, M. Ettredge, R. P. Srivastava, M. Vasarhelyi, "Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial Reporting Practice?(pre-publication version)" Journal of Information Systems, Vol. 16, No. 2, Fall 2002, pp. 165-182.
• Turner, J., T. Mock, and R. P. Srivastava, "A Formal Framework of Auditor Independence Risk(pre-publication version)" Australian Accounting Review, Issue 27, Vol. 12, No. 2, July 2002, pp. 31-38.
• Srivastava, R. P. and Hai Lu, "Structural Analysis of Audit Evidence using Belief Functions(pre-publication version)" Fuzzy Sets and Systems, Vol. 131, Issues No. 1, Oct. 2002, pp. 107-120. This paper won the best paper award among 38 papers in the Internet and the Digital Economy Track at the 32-Hawaii International Conference on Systems Science, January 4-8, 1999.
• Vasal, V. K., and R. P. Srivastava, "eXtensible Business Reporting Language (XBRL) -The Digital Language of Business: An Indian Perspective(pre-publication version)" Indian Accounting Review, Vol. 6, No. 1, June 2002, pp. 41-59.
• R. P. Srivastava, A. Kogan, M. Vasarhelyi, "Balanced Scorecard Approach to Sustainability and Value Creation: A Challenge for Survival in the New Economy(pre-publication version)" Kshitij, The Journal of Eastern IILM Calcutta, January-March, 2001, pp.1-9.
• Nelson, K., Alex Kogan, R. P. Srivastava, Miklos A. Vasarhelyi, Hai Lu, "Virtual Auditing Agents: The EDGAR Agent Challenge(pre-publication version)" Decision Support Systems (28) 3 (2000) pp. 241-253.
• Gillett, P., and R. P. Srivastava, "Attribute Sampling: A Belief-Function Approach to Statistical Audit Evidence(pre-publication version)" Auditing: A Journal of Practice and Theory, Vol. 19, No. 1, Spring 2000, pp. 145-155.
• Srivastava, R. P. and T. J. Mock, "Evidential Reasoning for WebTrust Assurance Services(pre-publication version)" Journal of Management Information Systems, Vol. 10, No. 3, Winter 1999-2000, pp. 11-32. This paper won the best paper award among 59 papers in the Internet and the Digital Economy Track at the 32-Hawaii International Conference on Systems Science, January 4-8, 1999.
• Ettredge, M., and R. P. Srivastava, "Using Digital Analysis to Enhance Data Integrity(pre-publication version)" Issues in Accounting Education, Vol. 14, No. 4, November 1999, pp. 675-690.
• Srivastava, R. P., "Decision Making Under Ambiguity: A Belief-Function Perspective(pre-publication version)" Archives of Control Sciences, Vol. 6 (XLII), 1997, No. 1-2, pp. 5-27.
• Srivastava, R. P., "Audit Decisions Using Belief Functions: A Review(pre-publication version)" Control and Cybernetics, Vol. 26, No.2, 1997, pp. 135-160.
• Dutta, S. K., L. Graham, and R. P. Srivastava, "A Framework for Harmonizing Financial Statement User Needs with Accounting and Auditing Standards," Indian Accounting Review, Vol. 1, No. 1, June 1997, pp. 33-50.
• Srivastava, R. P., "Discussion of An Empirical Test of Bentham's Theory of the Persuasiveness of Evidence(pre-publication version)" Auditing: A Journal of Practice and Theory, Supplement, Vol. 15, 1996, pp. 23-32.
• Srivastava, R. P., S. K. Dutta, and R. Johns, "An Expert System Approach to Audit Planning and Evaluation in the Belief-Function Framework(pre-publication version)" International Journal of Intelligent Systems in Accounting, Finance and Management, Vol. 5, No. 3, 1996, pp. 165-183.
• Dutta, S. K., and R. P. Srivastava, "A Bayesian Perspective on the Strength of Evidence in Auditing(pre-publication version)" Indian Journal of Accounting, Vol. XXVII, June 1996, pp. 4-18.
• Srivastava, R. P., "Value Judgments using Belief Functions(pre-publication version)" Research in Accounting Ethics, Vol. 2, 1996, pp. 109-130.
• Fanning, K., K. Cogger, and R. P. Srivastava, "Detection of Management Fraud: A Neural Network Approach," International Journal of Intelligent Systems in Accounting, Finance and Management, Vol. 4, 1995, pp. 113-126.
• Srivastava, R. P., P.P. Shenoy, and G. Shafer, "Propagating Beliefs in an 'AND' Tree(pre-publication version)" International Journal of Intelligent Systems, Vol. 10, 1995, pp. 647-664.
• Srivastava, R. P., "The Belief-Function Approach to Aggregating Audit Evidence(pre-publication version)" International Journal of Intelligent Systems, Vol. 10, No. 3, March 1995, pp. 329-356.
• Srivastava, R. P. and G. Shafer. 1994. Integrating Statistical and Non-Statistical Audit Evidence Using Belief Functions: A Case of Variable Sampling. International Journal of Intelligent Systems, Vol. 9: 519-539.
• Srivastava, R. P. 1993. Belief Functions and Audit Decisions. Auditor's Report, Vol. 17, No. 1, Fall: 8-12.
• Srivastava, R. P., and W. Bentz, "Reciprocal Cost Allocation Model: Extensions and Implications," Indian Journal of Accounting, Vol. XXIV, June 1993, pp. 22-35.
• Dutta, S. K., and R. P. Srivastava, "Aggregation of Evidence in Auditing: A Likelihood Perspective(pre-publication version)" Auditing: A Journal of Practice and Theory, Vol. 12, Supplement 1993, pp. 137-160.
• Srivastava, R. P., and B.H. Ward, "An Investigation of Sampling Efficiency in the Presence of Asymmetric Materiality Thresholds," Journal of Accounting and Finance (Indian), Vol. VI, No. 2, October 1992.
• Srivastava, R. P., and G. Shafer, "Belief-Function Formulas for Audit Risk(pre-publication version)" The Accounting Review, April 1992, pp. 249-283 (lead article).
• Srivastava, R. P. and R. Chandra, "Application of Electronic Spreadsheet to Reciprocal Services Cost Allocation," Journal of Accounting & Finance, Spring 1991, pp. 129-146.
• Shafer, G. and R. P. Srivastava, "The Bayesian And Belief-Function Formalisms: A General Perspective for Auditing," Auditing: A Journal of Practice and Theory, (Supplement 1990) pp. 110-148.
• Singh, S.N., M. Rothschild, J. Lastovicka and R. P. Srivastava, "The Contrast Models and Geometric Models as Tests of Similarity of Print Ads: An Exploratory Investigation," Singapore Marketing Review, 1987, pp. 24-31.
• Srivastava, R. P., "Auditing Functions for Internal Control Systems with Interdependent Documents and Channels," The Journal of Accounting Research, Fall 1986, pp. 422-426..
• Srivastava, R. P., "A Note on Internal Control Systems with Control Components in Series," The Accounting Review, July 1985), pp. 504-507.
• Srivastava, R. P. and B. H. Ward, "Reliability Modeling of Information Systems with Human Elements: A New Perspective," IEEE Transactions: Total System Reliability Symposium, December 1983, pp. 30-39.
• Srivastava, R. P., "Effect of External Static Perturbation on Radiative Decay of a Two-level Atom," Can. J. Physics, 57 (1979), pp. 1157-62.
• Srivastava, R. P. and H. R. Zaidi, "Intermolecular Forces revealed by Raman Scattering," Topics in Current Physics (Springer-Verlag, N. Y., 1979), Vol. II, Chapter 5, pp. 167-201.
• Srivastava, R. P., "Theoretical Investigation of Energy Trapping Mechanism by Atomic Systems," Physical Review, 17A (1978), pp. 1976-83.
• Srivastava, R. P., "An Atomic Device for Trapping Energy," Physics Letters, 62A (1977), pp. 475-76.
• Srivastava, R. P. and H. R. Zaidi, "The role of Short Range Interaction in Molecular Collision Broadening," Canadian Journal of Physics, 55 (1977), pp. 533-41.
• Srivastava, R. P. and H. R. Zaidi, "Calculation of Selfbroadened Widths of Rotational Raman Lines in H2 and N2," Canadian Journal of Physics, 55 (1977), pp. 542-48.
• Srivastava, R. P. and H. R. Zaidi "Selfbroadened Widths of Rotational Raman and Infrared Lines in CO2," Canadian Journal of Physics, 55 (1977), pp. 549-53.
• Srivastava, R. P., "Shift of Holes in Spectral Lines Due to Time Dependent Perturbation," Canadian Journal of Physics, 54 (1976), pp. 2422-28.
• Srivastava, R. P. and H. R. Zaidi, "Lorentz - Lorenz Shift in Gases," J. Quantitative Spectrosc. Radiat. Transfer, 16 (1976), pp. 301-8.
• Srivastava, R. P. and H. R. Zaidi, "Complete Line Shape for the Impact, Static, and Intermediate Regions," Canadian Journal of Physics, 53 (1975), pp. 84-92.
• Fontana, P. R. and R. P. Srivastava, "Electrical Analogs of Atomic Radiative Decay Processes," American Journal of Physics, 45 (1977), pp. 288-94.
• Fontana, P. R. and R. P. Srivastava, "Crossing and Anticrossing Signals from Li7," Acta Physica Acad. Scient. Hung., 37 (1974), pp. 329-38.
• Srivastava, R. P. and P. R. Fontana, "Effects of Coupled Atomic States on the Resonance Scattering of Radiation," Journal of Physics, B7 (1974), pp. 911-22.
• Fontana, P. R. and R. P. Srivastava, "Holes in Spectral Lines," Physical Review, A7 (1973), pp. 1866-69.

PROCEEDINGS REFEREED AND INVITED

• Gao, L., and R. P. Srivastava. The Decomposition of Management Fraud Schemes: Analyses and Implications.
• Mock, T., A. Wright, R. Srivastava, and H. LU. The Framing and Evaluation of Multiple Hypotheses.
• Mock, T. J., R. P. Srivastava, and J. Turner, "A Model for Assessing the Risk of Impaired Auditor Independence."
• R. P. Srivastava, T. Mock, and J. Turner. "Fraud Risk Formulas for Financial Statement Audits under Bayesian Theory and Dempster-Shafer Theory of Belief Functions."
• Bovee, M., T. Roberts, and R. P. Srivastava, "Empirical Validation Of The Structure Of An Information Quality Model In The Context Of Health Care Claims Processing".
• Li, C., and R. P. Srivastava, "Evidential Reasoning Framework for Trust Assurance Services."
• Li, C., and R. P. Srivastava, "Assurance Risk Formulas for Planning and Evaluation of Trust Services."
• Li, C., and R. P. Srivastava, "Cost Benefit Analysis of Internal Control over Financial Reporting Consulting Services in Belief Function Framework"
• Sun, L., R. P. Srivastava, D. Vun Kannon, T. Mock, and M. Vasarhelyi, "Internal Control Assessment under Sarbanes-Oxley Act using Dempster-Shafer Theory of Belief Functions."
• Sun, L, M. Ettredge, R. Srivastava, "Predicting Bankruptcy for Financially Distressed Firms: Financial Ratios and Non-Financial-Ratio Information."
• Srivastava, R. P., A. Wright, and T. Mock. Causal Schemas and Multiple Hypotheses Evaluation in Accounting: A General Framework.
• Buche, M., T. Roberts, and R. P. Srivastava, "IT Professional Work Identity: A PLS Analysis," targeted to Management Information Systems Quarterly.
• Mock, T., R. P. Srivastava, and A. Wright, "Auditor's Computational Model of Multiple Hypotheses Evaluation During Analytical Procedures."
• Lu, H., and R. P. Srivastava, "Working Paper Review Process: A Theoretical Model and Simulation."

PAPERS UNDER REVIEW/SUBMISSION

1. Desai, V., R. Roberts, and R. P. Srivastava. A Conceptual Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions. Submitted to Contemporary Accounting Research.