Ernst & Young Center for Auditing Research and Advanced Technology (E&Y CARAT)
Division of Accounting and Information Systems, School of Business
The University of Kansas, Lawrence, KS 66045
Spring 1997
Ernst & Young Center for Auditing Research and Advanced Technology (E&Y
CARAT)
Division of Accounting and Information Systems, School of Business
The University of Kansas, Lawrence, KS 66045
Spring 1997
We have had an exciting semester at the Ernst & Young Center for
Auditing Research and
Advanced Technology (E&Y CARAT). Under the Ernst & Young Student Fellowship
program, the E&Y CARAT has awarded seven fellowships during the 1996-1997 academic
year, five with $2,500 for a two-semester period and two with $1,250 for one semester.
These fellowships have been awarded to students majoring in accounting and/or management
information systems. The selection criteria for the award are based on the academic
performance and extracurricular activities of the student. The Director of E&Y CARAT,
in
consultation with the Associate Dean of Academic Affairs, selects the names for the award.
I
am pleased to inform you that we have awarded these fellowships to students whose
interests
are varied from auditing and systems to tax. These students work with E&Y Faculty
Mentors
on their research projects.
The E&Y Faculty Mentors are selected from a pool of business school faculty based on
the
quality of their research proposals that they submit to E&Y CARAT and on how well
their
research proposals meet the mission of the Center. Current E&Y Student Fellows and
their
respective E&Y Faculty Mentors are: (1) Justin Johnson & Professor Kay Nelson, (2)
Mike
Leshchiner & Professor Mike Ettredge, (3) Lisa Xun Lu & Professor Allen Ford, (4)
Mike
Roessler & Professor Ken Cogger, (5) Brent Sharpless & Professor Kay Nelson, (6)
Amy
Shiraki & Professor Raj Srivastava, and (7) Ruben Sigala & Professor Joe Coate.
Under the E&Y Distinguished Visiting Scholar Program, Professor Miklos Vasarhelyi,
KPMG Peat Marwick Professor, and Professor Alex Kogan, both at Rutgers University
spent several days in February 1997 at the E&Y CARAT in a "brainstorming"
session to
identify auditing and systems-related issues pertaining to electronic commerce. Professor
Miklos Vasarhelyi has an M.S. degree in MIS from MIT and PhD in accounting from UCLA.
Before joining Rutgers University, he was on the faculty at Columbia University and also
worked with Bell Labs for more than ten years on "continuous audit."
Professor Vasarhelyi has published extensively in the area of "continuous audit"
and electronic
commerce. Professor Kogan has a PhD in computer science and teaches accounting
information systems at Rutgers University. He has published numerous articles on data
security in electronic commerce. We at the E&Y CARAT are very excited about this
collaboration. Already we have several projects under way. In particular, Professor Kay
Nelson of the School of Business, University of Kansas, and I are working with Professors
Vasarhelyi and Kogan on "Intelligent Agents for Analytical Procedures in
Auditing." We hope
to present our preliminary results on May 15 at the E&Y Research Workshop. Professor
Theodore J. Mock, Arthur Andersen Alumni Professor at the University of Southern
California, and Professor Arnold Wright, Arthur Andersen Professor at Boston College, will
be visiting the Center from May 10-16. We are working on several research projects related
to audit judgment and audit risk model. Again, we are very excited about this
collaboration
too. These individuals are the world leaders in their respective fields of research. We
will be
presenting some of the findings on May 15 at the E&Y Research Workshop. See more on
this workshop on the next page.
Also, we have organized several research seminars through the E&Y CARAT for the
exchange of ideas. A schedule of various seminars is given in this newsletter. Overall, we
have
had a successful semester and a busy one. I thank the Ernst & Young Foundation and
individual supporters for their generosity that is making all this happen. I would
encourage you
to visit our home page at http://lark.cc.ukans.edu/~srivasta and provide your comments.
Ernst & Young Visiting Scholars at the E&Y CARAT, February 20-23,
1997, and
May 11-16, 1997: Professor Miklos Vasarhelyi, KPMG Peat Marwick Professor,
Rutgers University, and Professor Alex Kogan, also at Rutgers University, spent
several days (Feb. 20-23) at the Center in a "brainstorming" session. I want to
thank
my colleagues for an enthusiastic participation. Professor Theodore J. Mock, Arthur
Andersen Alumni Professor at the University of Southern California, and Professor,
Arnold Wright, Arthur Andersen Professor at Boston College, will be visiting the E&Y
CARAT during May 11-16, 1997. Professor Peter Gillett, Associate Professor at the
Rutgers University, will be visiting from May 10-20, 1997.
Teleconference Held on March 6, 1997: Bruce Bublitz, Jim Searing, Raj
Srivastava,
Bill Taylor, and John Wilgers discussed the progress of current projects and their plans
for future projects of the Center in a one-hour teleconference.
Director Presented Papers at Conferences: Rajendra Srivastava, Ernst &
Young
Professor, presented the following papers at the respective conferences: (1)
"Emerging
Trends in Auditing Research" at the Third International Accounting Research
Conference, Calcutta, India, January 4-5, 1997, (2) "A Framework for Harmonizing
Financial Statement User Needs with Accounting and Auditing Standards" at the
University of Seigen, Germany, January 17, 1997, (3) "Multiple Hypotheses Evaluation
in Auditing: A Bayesian Perspective" at Boston College, March 16, 1997, and (4)
"Evidential Reasoning Under Uncertainty Using Belief Functions: A Structural Analysis
of Audit Evidence" at the British Accounting Association National Conference, March
24-26, 1997, Birmingham, UK.
Ernst & Young Research Workshop, May 15, 1997: The E&Y CARAT is
arranging a
one-day research workshop on May 15, 1997, starting 8:30 AM. The purpose of the
workshop is to provide a forum for E&Y Student Fellows, E&Y Faculty Mentors,
E&Y Visiting Scholars, and other associates to present their research work to E&Y
people and the School of Business faculty (Please see the attached program). The
E&Y CARAT has been arranging two research workshops to be given every Friday
for sharing and exchanging research ideas among the faculty and Ph. D. students. The
abstracts of the papers are available on the home page at URL:
http://lark.cc.ukans.edu/~srivasta.
Here are the details of the seminars:
10:30 - 12:00 in 407 Summerfield Hall
1/24: Chris Roesmer, PROS Strategic Solutions, Houston TX. "Bond Ratings:
Effectiveness
of a Combination Neural Net/Dempster-Shafer."
1/31: Dave Lowell, Strategic Decisions Group, Menlo Park, CA. "Sensitivity
to Relevance in
Influence Diagrams."
2/7: Rajendra Srivastava, "Multiple Hypotheses Evaluation in Auditing:
A Bayesian
Perspective."
2/14: VK Narayanan, KU Business School, "A Primer on Causal Maps."
2/21: Miklos A. Vasarhelyi, Rutgers University, "Towards Intelligent Agents
in Accounting:
Background and Potential."
2/28: Prof. Kay Nelson & Sucheta Nadkarni, KU Business School, "Toward
a Ground
Theory of Software Maintainer Expertise: A Causal Mapping Approach."
3/07: Po-Lung Yu, Carl A. Scupin Distinguished Professor of Management Science
&
Technology, "Habitual Domains: Stealth Software for Effective Decision
Making."
3/14: John Charnes, KU Business School, Associate Professor of Management Science
&
Technology, "Modeling Drug Development Decisions in the Pharmaceutical
Industry."
3/21: John Butler PhD Candidate, Department of Management Science and Information
Systems University of Texas at Austin, "Modeling Organizations with Artificial
Adaptive
Systems."
4/04: James E. Smith, Associate Professor, Fuqua School of Business, Duke University,
Durham, NC, "Options in the Real World: Lessons Learned in Evaluating Oil
and Gas
Investments."
4/11: Sheldon H. Jacobson, Associate Professor, Department of Industrial and
Systems
Engineering Virginia Polytechnic Institute and State University, "A Mathematical
Model for
Assessing the Temporal Association Between Health Disorders and Medical Treatments."
4/18: Kenneth O. Cogger, Professor of Management Science & Technology, "Virtually
Everything You Need to Know for Data Analysis with Adaptive Logic Networks."
4/25: Kathleen M. Carley, Associate Professor Department of Social and Decision
Sciences,
Carnegie-Mellon University., "Organizational Adaptation. "
5/02: Sucheta Nadkarni, KU Business School, "The Design of Organizational
Form for the
Early Stages of a Space Station Program: A Multi-Theoretic Perspective."
1:30 - 3:00 PM in 506 Summerfield Hall
1/24: Margaret Reed, University of Kansas, "The Interaction of Earnings
Management and
Tax Incentives: An Empirical Analysis of R&D Expenditures"
1/31: James Waegelein, University of Kansas, "Characteristics of Firms
Adopting Short-Term
Bonus Plans"
2/3: Kelly Welch, Faculty Candidate in Finance, "Bankruptcy, Debtors' Prison,
and Collateral
in Optimal Debt Contracts." This workshop is scheduled from 1:45-3:15 PM
on Monday in
Stockton Room, SU.
2/7: Kathleen Petrie, Faculty Candidate in Finance.
2/21: Mike Ettredge, University of Kansas, "The Effects of the External
Accountant's Review
on the Timing of Adjustments to Quarterly Earnings."
2/28: Ken Mackenzie, University of Kansas, "Framework for Managing Risky
Situations."
3/7: Joe Fisher, James R. Frederickson, and Sean Peffer. "The Budget Process:
An Empirical
Investigation of the Effects of Negotiation."
3/14: Vernon J. Richardson, Ph.D Student, University of Illinois at Urbana-Champaign.
"An
Empirical Investigation of the Relationship Between Information Asymmetry and
Earnings
Management."
3/17: Karla Johnstone, University of Connecticut Accounting Candidate. "Risk,
Strategy, and
the Client Acceptance Decision."
3/23: Manuel Garcia-Ayuso, and Juan Monterrey, Universidad de Sevilla, "An
empirical
evaluation of abnormal earnings."
4/4: Doug Houston, University of Kansas, "Market Valuation and Strategic
Disinvestment in
Regulatory Assets Evidence from U.S. Electric Utilities in Transition to Competitive
Markets."
4/11: Sue Sholtz, University of Southern California, Auditor Litigation Risk
and Auditor
Resignations: Some Empirical Evidence."
4/25: Kissan Joseph, University of Kansas, Empowerment and Incentives in Sales
Organizations: An Agency-Theoretic Perspective."
Back to Publications
1. Srivastava,
R.P., "Integrating Statistical and Non-Statistical Evidence Using Belief
Functions,"
Encyclopedia of Computer Science and Technology,
edited by Allen Kent, James G.
Williams, and Carolyn M. Hall, published by Marcel
Dekker, Inc. (forthcoming).
2. Srivastava, R.P., "Value Judgments using Belief Functions,"
Research in Accounting Ethics
(forthcoming).
3. 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 (forthcoming).
4. Srivastava, R.P., P.P. Shenoy, and G.
Shafer, "Propagating Beliefs in an 'AND' Tree,"
International Journal of Intelligent Systems, Vol.
10, 1995, pp. 647-664.
5. Srivastava, R.P., "The Belief-Function Approach to Aggregating Audit
Evidence,"
International Journal of Intelligent Systems, Vol.
10, No. 3, March 1995, pp. 329-356.
6. Srivastava, R.P., "A General Scheme for Aggregating Evidence in
Auditing: Propagation of
Beliefs in Networks," Artificial Intelligence in
Accounting and Auditing, Vol. 3, Miklos A.
Vasarhelyi, editor, Markus Wiener Publishers,
Peinceton, 1995, pp. 55-99.
7. Srivastava, R.P. and G. Shafer, "Integrating Statistical and
Non-Statistical Audit Evidence
Using Belief Functions: A Case of Variable
Sampling," International Journal of Intelligent
Systems, Vol. 9, 1994, pp. 519-539.
8. Srivastava, R.P., "Belief Functions and Audit Decisions,"
Auditors Report, Vol. 17, No. 1,
Fall 1993, pp. 8-12.
9. Srivastava, R.P., and W. Bentz, "Reciprocal Cost Allocation Model:
Extensions and
Implications," Indian Journal of Accounting,
Vol. XXIV, June 1993, pp. 22-35.
10. Dutta,S.K., and R.P. Srivastava,
"Aggregation of Evidence in Auditing: A Likelihood
Perspective," Auditing: A Journal of Practice
and Theory, Vol. 12, Supplement 1993, pp.
137-160.
11. Dutta, S.K,and R.P. Srivastava,
"Belief Network for Going Concern Decisions," Presented at
the 1993 USC Audit Judgment Symposium, February
15-16, 1993 (refereed).
12 .Srivastava, R.P., and R. Johns, "An Expert System Approach to Audit
Planning and
Evaluation in the Belief-Function Framework,"
Presented at the 1993 American Accounting
Association Workshop on AI/ES in Accounting, Auditing
and Tax, Washington, DC.,
August 1992. This paper was also presented at the
Conference on Expert Systems in
Auditing, Accounting and Telecommunications, Rutgers
University, Newark, November
20-21, 1992 (invited)
13. Srivastava, R.P., and B.H. Ward, "An Investigation of Sampling Efficiency
in the Presence of
Asymmetric Materiality Thresholds," Journal of
Accounting and Finance, Vol. VI, No. 2,
October 1992.
14. Srivastava, R.P., and G. Shafer, "Belief-Function Formulas for Audit
Risk," The Accounting
Review, April 1992, pp. 249-283 (lead article).
15. Dutta, S.K, and R.P. Srivastava,
"Belief Revision in Auditing: A Theoretical Investigation,"
Proceedings of the 21st Annual Western Decision
Science Meeting, Reno Nevada, March
24-27, 1992 (refereed).
16. Srivastava, R.P. and R. Chandra, "Application of Electronic Spreadsheet to
Reciprocal
Services Cost Allocation," Journal of Accounting
& Finance, Spring 1991, pp. 129-146.
17. 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.
18. Srivastava, R.P.,P.P.
Shenoy, "A Graphical System for Audit Planning and Evidence
Aggregation," Proceedings of the Making
Statistics More Effective in School of Business
Conference, University of Kansas, May 31-June 2, 1990
(invited).
19. Srivastava, R.P.,P.P.
Shenoy and G. Shafer, "Belief Propagation in Networks for Auditing,"
at the 1990 University of Southern California Audit
Judgment Symposium, February
19-20, 1990 (refereed).
20. Srivastava, R.P., "Measurement of the Reliability Parameters of Internal
Accounting Control
Components: A Field Study," Advances in
Accounting, Supplement 1, 1989, pp. 159-178.
21. Shafer, G., P.P. Shenoy and R.P. Srivastava, "AUDITOR'S ASSISTANT: A
Knowledge
Engineering Tool For Audit Decisions,"
Proceedings of the 1988 Touche Ross University
of Kansas Symposium on Auditing Problems, May 1988,
pp. 61-79 (invited).
22. 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,"
Singapor Marketing Review, 1987, pp. 24-31.
23. Srivastava, R.P., "Auditing Functions for Internal Control Systems with
Interdependent
Documents and Channels," The Journal of
Accounting Research, Fall 1986, pp. 422-426.
24. Nichols, D.R., R.P. Srivastava, and B.H. Ward, "Unresolved Issues in
Classical Audit
Sample Evaluation," Proceedings of the 1986
Touche Ross University of Kansas
Symposium on Auditing Problems, May 1986, pp. 105-119
(invited).
25. Srivastava, R.P., "A Note on Internal Control Systems with Control
Components in Series,"
The Accounting Review, July 1985), pp. 504-507.
26. 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.
1. Fanning, K., K.
Cogger, and R.P. Srivastava, "Detection of Management Fraud: A Neural
Network Approach," at IEEE Conference, Los
Angeles, February 11, 1995.
2. Srivastava, R.P.,
and R. Johns, " An Expert System Approach to Audit Planning and
Evaluation in the Belief-Function Framework,"
Presented at the 1993 American Accounting
Association Workshop on AI/ES in Accounting, Auditing
and Tax, Washington, DC.,
August 1992. This paper was also presented at the
Conference on Expert Systems in
Auditing, Accounting and Telecommunications, Rutgers
University, Newark, November
20-21, 1992 (invited)
3. Dutta, S.K, and R.P.
Srivastava, "Belief Network for Going Concern Decisions," presented
at the 1993 USC Audit Judgment Symposium, February
15-16, 1993 (refereed).
4. Dutta, S.K,and R.P.
Srivastava, "Belief Revisions in Auditing: A Theoretical Investigation," at
the 21st Western Decision Science Annual Meeting,
Reno, Nevada, March 24 - 27, 1992
(refereed).
5. Dutta, S.K, and R.P.
Srivastava, "Aggregation of Evidence in Auditing: A Likelihood
Perspective," at the Audit Judgment Symposium,
University of Southern California,
February 17 - 18, 1992 (refereed).
6. Dutta, S.K, and R.P.
Srivastava, "Aggregation of Evidence in Auditing: A Likelihood
Perspective," at the 30th Annual Bayesian
Research Conference, Sponsored by the University
of Southern California, February 13 and 14, 1992
(invited).
7. Srivastava, R.P. and R. Chandra, "Application of Electronic
Spreadsheet to Reciprocal
Services Cost Allocation," at the International
Conference on Accounting and Auditing
Issues, sponsored by the Indian Accounting
Association Research Foundation, January 23 -
25, 1991 (refereed).
8. Srivastava, R.P., P.P. Shenoy, "A
Graphical System for Audit Planning and Evidence
Aggregation," Proceedings of the Making
Statistics More Effective in School of Business
Conference, University of Kansas, May 31-June 2, 1990
(invited).
9. Srivastava, R.P., P.P. Shenoy and G. Shafer, "Belief Propagation in
Networks for Auditing,"
at the 1990 University of Southern California Audit
Judgment Symposium, February
19-20, 1990 (refereed).
10. Srivastava, R.P., "Audit Efficiency Achieved by Statistical Sampling and
Analytical Reviews"
at the Summer Institute of the Institute of Chartered
Accountants of India, Srinagar, June 4 -
8, 1988 (invited).
11. Shafer, G., P.P.
Shenoy and R.P. Srivastava, "AUDITOR'S ASSISTANT: A Knowledge
Engineering Tool For Audit Decisions," at the
1988 Touche Ross University of Kansas
Symposium on Auditing Problems, May 1988 (invited).
12. Shafer, G. and R.P. Srivastava, "The Bayesian And Belief-Function
Formalisms: A General
Perspective for Auditing," at the Audit
Symposium, University of Waterloo, Canada,
November 1987 (invited).
13. Shafer, G. and R.P. Srivastava, "Managing Uncertainty in Expert Systems: A
Perspective for
Auditing," at the Conference on AI and Expert
system in Auditing at the University of
Southern California, February 1986 (invited).
14. Nichols, D.R., R.P. Srivastava, and B.H. Ward, "Unresolved Issues in
Classical Audit
Sample Evaluation," at the 1986 Touche Ross
University of Kansas Symposium on
Auditing Problems, May 1986 (invited).
1. Dutta,
S.K, and Srivastava, R.P.,
"Aggregation of Evidence in Auditing: A Likelihood
Perspective," Auditing: A Journal of Practice
and Theory, Vol. 12, Supplement 1993, pp.
137-160.
2. Dutta, S.K, and
Srivastava, R.P., "Belief Network
for Going Concern Decisions," Presented
at the 1993 USC Audit Judgment Symposium, February
15-16, 1993 (refereed).
3. Dutta, S.K, and
Srivastava, R.P., "Belief Revision
in Auditing: A Theoretical Investigation,"
Proceedings of the 21st Annual Western Decision
Science Meeting, Reno Nevada, March
24-27, 1992 (refereed).
4. 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 (forthcoming).
5. Nichols, D.R., R.P. Srivastava, and B.H. Ward, "Unresolved Issues in
Classical Audit
Sample Evaluation," Proceedings of the 1986
Touche Ross University of Kansas
Symposium on Auditing Problems, May 1986, pp. 105-119
(invited).
6. 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.
7. Shafer, G., P.P.
Shenoy and R.P. Srivastava, "AUDITOR'S ASSISTANT: A Knowledge
Engineering Tool For Audit Decisions,"
Proceedings of the 1988 Touche Ross University
of Kansas Symposium on Auditing Problems, May 1988,
pp. 61-79 (invited).
8. 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.
9. Srivastava, R.P., "Integrating Statistical and Non-Statistical
Evidence Using Belief Functions,"
Encyclopedia of Computer Science and Technology,
edited by Allen Kent, James G.
Williams, and Carolyn M. Hall, published by Marcel Dekker,
Inc. (forthcoming).
10. Srivastava, R.P., "Value Judgments using Belief Functions," Research
in Accounting Ethics
(forthcoming).
11. Srivastava, R.P., P.P.
Shenoy, and G. Shafer, "Propagating Beliefs in an 'AND' Tree,"
International Journal of Intelligent Systems, Vol.
10, 1995, pp. 647-664.
12. Srivastava, R.P., "The Belief-Function Approach to Aggregating Audit
Evidence,"
International Journal of Intelligent Systems, Vol.
10, No. 3, March 1995, pp. 329-356.
13. Srivastava, R.P., "A General Scheme for Aggregating Evidence in Auditing:
Propagation of
Beliefs in Networks," Artificial Intelligence in
Accounting and Auditing, Vol. 3, Miklos A.
Vasarhelyi, editor, Markus Wiener Publishers,
Peinceton, 1995, pp. 55-99.
14. Srivastava, R.P. and G. Shafer, "Integrating Statistical and
Non-Statistical Audit Evidence
Using Belief Functions: A Case of Variable
Sampling," International Journal of Intelligent
Systems, Vol. 9, 1994, pp. 519-539.
15. Srivastava, R.P., "Belief Functions and Audit Decisions," Auditors
Report, Vol. 17, No. 1,
Fall 1993, pp. 8-12.
16. Srivastava, R.P., and W. Bentz, "Reciprocal Cost Allocation Model:
Extensions and
Implications," Indian Journal of Accounting,
Vol. XXIV, June 1993, pp. 22-35.
17. Srivastava, R.P., and R. Johns, "An Expert System Approach to Audit
Planning and
Evaluation in the Belief-Function Framework,"
Presented at the 1993 American Accounting
Association Workshop on AI/ES in Accounting, Auditing
and Tax, Washington, DC.,
August 1992. This paper was also presented at the
Conference on Expert Systems in
Auditing, Accounting and Telecommunications, Rutgers
University, Newark, November
20-21, 1992 (invited)
18. Srivastava, R.P., and B.H. Ward, "An Investigation of Sampling Efficiency
in the Presence of
Asymmetric Materiality Thresholds," Journal of
Accounting and Finance, Vol. VI, No. 2,
October 1992.
19. Srivastava, R.P., and G. Shafer, "Belief-Function Formulas for Audit
Risk," The Accounting
Review, April 1992, pp. 249-283 (lead article).
20. Srivastava, R.P. and R. Chandra, "Application of Electronic Spreadsheet to
Reciprocal
Services Cost Allocation," Journal of Accounting
& Finance, Spring 1991, pp. 129-146.
A Journal of Practice and Theory, (Supplement 1990)
pp. 110-148.
21. Srivastava, R.P., P.P.
Shenoy, "A Graphical System for Audit Planning and Evidence
Aggregation," Proceedings of the Making
Statistics More Effective in School of Business
Conference, University of Kansas, May 31-June 2, 1990
(invited).
22. Srivastava, R.P., P.P.
Shenoy and G. Shafer, "Belief Propagation in Networks for Auditing,"
at the 1990 University of Southern California Audit
Judgment Symposium, February
19-20, 1990 (refereed).
23. Srivastava, R.P., "Measurement of the Reliability Parameters of Internal
Accounting Control
Components: A Field Study," Advances in
Accounting, Supplement 1, 1989, pp. 159-178.
24. Srivastava, R.P., "Auditing Functions for Internal Control Systems with
Interdependent
Documents and Channels," The Journal of
Accounting Research, Fall 1986, pp. 422-426.
25. Srivastava, R.P., "A Note on Internal Control Systems with Control
Components in Series,"
The Accounting Review, July 1985), pp. 504-507.
26. 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.
Papers under review/submission:
1. Srivastava, R.P., "Decision Making Under Ambiguity: A
Belief-Function Perspective,"
American Economic Review.
2. Srivastava, R.P., K. Harrison and S.K. Dutta, "Audit Risk Model with
the Risk of Fraud,"
The Accounting Review.
3. Dutta, S.K, and R.P.
Srivastava, "A Bayesian Perspective on the Strength of Evidence in
Auditing" Accounting Horizon.
4. Dutta, S.K, and R.P.
Srivastava, "Investigation of Belief Revisions in Auditing," Auditing: A
Journal of Practice and Theory.
5. Srivastava,
R.P. "Information Technology and Business Strategy."
Papers in progress:
1. Srivastava, R.P., and P. Gillett, "Integrating
Statistical and Non-Statistical Audit Evidence
Using Belief Functions: A Case of Attribute
Sampling."
2. Srivastava, R.P., "Audit Decisions Using Belief Functions: A
Review."
3. Srivastava, R. P., and K. O. Cogger, "Algorithm for Converting
Beliefs on Individual
Variables from a Single Source of Evidence to
m-values on the Joint Space."
4. Srivastava, R.P., "An 'AND-NEOR' Node for Propagating Beliefs in a
Network of Variables
with Linear Algebraic Relationships."
5. Srivastava, R.P., "A Belief-Function Approach to Rational Choice with
Monetary
Consequences under Uncertainty."
6. Srivastava, R.P., "Hypothesis Testing in the Belief-Function
Framework."
Belief Functions UNDER CONSTRUCTION