Keyword: auditing

Found 11 papers in total
Conceptual model for online auditing
2011,
The independent verification of the right applications of business rules in an...
The auditor's slippery slope: An analysis of reputational incentives
2010,
Reputational concerns have commonly been perceived to have a positive effect on...
Efficient committed budget for implementing target audit probability for many inspectees
2009,
Strategic models of auditor-inspectee interaction have neglected implementation...
Optimal Auditing with Scoring: Theory and Application to Insurance Fraud
2009,
This article makes a bridge between the theory of optimal auditing and the scoring...
Audit risk studies: Sampling design and Bayesian based models
2003,
Commonly audit risks are studied by using a sample of items from an account. The...
Effects of information sequence and irrelevant distractor information when using a computer-based decision aid
2001,
Computer-based decision aids are intended to support and improve human judgments....
The auditor's going-concern disclosure as a self-fulfilling prophecy: A discrete-time survival analysis
1999,
The question of how an auditor's going-concern disclosure affects a client's future...
Audit decisions using belief functions: A review
1997,
An overview of the audit process is provided along with the belief-function approach...
Projecting sample misstatements to audit populations: Theoretical, professional, and empirical considerations
1997,
This paper examines the auditing decision to isolate or project errors found in...
Du Pont uses a decision support system to select its audit portfolio
1996,
The authors designed a decision support system (DSS) to help select financial audit...
Operational audit-task assignment and staff scheduling
1996,
Based upon an empirical survey, an hierarchical framework for audit-staff scheduling...
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