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Search: subject:"Theory of Belief Functions"
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Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan
Fukukawa, Hironori
;
Mock, Theodore J.
;
Srivastava, …
- In:
The Japanese Accounting Review
4
(
2014
)
December
,
pp. 1-25
fraud.In the proposed approach, which is based on the
Theory
of
Belief
Functions
, auditors follow three steps: (1) fraud …
Persistent link: https://www.econbiz.de/10011262810
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