Titlebook: Belief Functions in Business Decisions; Rajendra P. Srivastava (Ernst & Young Professor an Book 2002 Physica-Verlag Heidelberg 2002 Audit.

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Empirical Models for the Dempster-Shafer-Theoryism is connected with the relationship between the belief function (the basic concept of DST) and frequencies [65,18]. A number of attempts to interpret belief functions in terms of probabilities have failed so far to produce a fully compatible interpretation with DST — see e.g. [34,18,14] etc. As a

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The Descriptive Ability of Models of Audit Riskshould be affected by risk assessments. Various models that could assist auditors in the risk assessment task have been discussed in the auditing literature..This study investigated the degree of consistency between auditors’ intuitive assessments of audit risk and the audit risk values generated by

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Auditors’ Evaluations of Uncertain Audit Evidence: Belief Functions versus Probabilities function evidential networks. These networks can express the support that audit evidence provides for assertions, accounts and financial statements. These networks can also aggregate many pieces of evidence into an overall level of support for a particular assertion, account or an entire set of fin

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Evaluating Mergers and Acquisitions: A Belief Function Approach firm management to effectively evaluate potential acquisition candidates. This is not surprising given the considerable uncertainties surrounding both the relationships among factors in the evaluation process and also in the assessment of evidence. This paper develops a conceptual framework for acq

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Using Belief Functions to Forecast Demand for Mobile Satellite Servicesting demand for a new product or service is always difficult. It is more so when the product category itself is new, and so unfamiliar to potential consumers, and the quality of service of the product is dependent upon a new technology whose actual performance quality is not known in advance. In suc

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