Discussant\u27s response to Self-evaluative privilege

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Panel 8: Accounting Information Systems

This panel will discuss a number of issues related to the field or domain of accounting information systems (AIS). The general question to be debated is: Is there a valid, well-founded, cogent field of research and practice that we are willing to label AIS? If so, what are the scope and boundaries of AIS research? What are the peculiar characteristics of AIS and how do they differ from information systems (or MIS) as a field of inquiry? The panel will be conducted as an informally structured debate with Professors Mason and McFarlan taking the more general information systems perspective and Professors Mock and Wilkinson delineating the AIS point of view. The journal editors will also have the opportunity to discuss editorial issues and interests related to potential AlS research and publication

Investigation of a measurement based approach to the evaluation of audit evidence

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Authors\u27 reply to discussant\u27s response: An investigation of a measurement based approach to the evaluation of audit evidence

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Auditor evidential planning judgments

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Evidential Reasoning for WebTrust Assurance Services

This is the author's final draft. The publisher's official version is available from: http://www.jmis-web.orgThis study looks at two aspects of assurance services. The first deals with the type(s) of evidential networks that will allow a professional accountant to provide assurance. Here, we develop an evidential network model for “WebTrust Assurance,” a service being provided by the American Institute of Certified Public Accountants (AICPA) and the Canadian Institute of Chartered Accountants (CICA). Our model augments the AICPA/CICA approach and provides goals, sub-goals and evidence relevant to the overall assurance to be provided. The aggregation of evidence and the resolution of uncertainties follow the belief-function approach of Srivastava and Shafer. Next we develop a decision theoretic model for the assurance-planning problem. Our approach is based on estimating the expected value of providing various levels of assurance and is illustrated with several different scenarios that may be faced in practice. We also consider the role of ambiguity in decision situations such as planning WebTrust engagements and calculate bounds in expected value based on whether auditors are conservative or not in their approach to risk

Internal accounting control evaluation and auditor judgment; Auditing research monograph, 3

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Multi-Attribute model for audit evaluation

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Financial reporting websites : what users want in terms of form and content

Web-based financial reporting varies widely. Our research had three objectives: (1) identify design attributes for Web-based financial reporting; (2) rank those attributes; and (3) pilot test the Web as a survey tool. Sixty-one attributes were developed from prior studies. The subjects were the subscribers of the “Double Entries” email newsletter. In terms of completeness, the respondents suggested seven additional attributes. Regarding the second objective, some surprises were found. For example, the Jenkins Report emphasizes forward-looking information; yet, the respondents rated traditional content higher than forward-looking information. Traditional static attributes were rated higher than dynamic attributes. In terms of presentation, the respondents were moderately adverse to downloading files, gave relatively low ratings to “bells and whistles,” preferred hyperlinks and other navigation aids such tables of content over search and query functions. Regarding the third objective, the response rate was 13.2%, which was at the low end of response rates reported by similar projects.Los reportes financieros basados en la web varían ampliamente. Nuestra investigación tenía tres objetivos: (1), identificar los atributos de diseño para la elaboración de reportes financieros basados en la web; (2), separarlos por categorías, y (3), hacer pruebas piloto de esta web como una herramienta de estudio. Sesenta y un atributos se desarrollaron de estudios previos. Los sujetos fueron los suscriptores del boletín de correo electrónico “Entradas dobles”. En términos de integridad, los encuestados sugirieron siete atributos adicionales. Con respecto al segundo objetivo, se encontraron algunas sorpresas. Por ejemplo, el Informe Jenkins hace hincapié en la información prospectiva, aunque los encuestados valoraron más el contenido original que esta información. Los atributos tradicionales estáticos fueron major valorados que los atributos dinámicos. En términos de presentación, los encuestados se mostraron moderadamente negativos a la descarga de archivos, valoraron escasamente las “campanas y silbatos”, prefirieron los hiperenlaces y otras ayudas de navegación como tablas de contenido sobre las funciones de búsqueda y consulta. En lo referente al tercer objetivo, el ratio de respuesta fue 13.2%, el cual se halla al extremo bajo de las tasas de respuesta notificadas por proyectos similares

The Dempster-Schafer Theory of Belief Functions for Managing Uncertainties: An Introduction and Fraud Risk Assessment Illustration

This is the author's final draft. The publisher's official version is available electronically from:<http://onlinelibrary.wiley. com/journal/10.1111/%28ISSN%291835-2561>.The main purpose of this paper is to introduce the Dempster-Shafer theory (“DS” theory) of belief functions for managing uncertainties, specifically in the auditing and information systems domains. We illustrate the use of DS theory by deriving a fraud risk assessment formula for a simplified version of a model developed by Srivastava, Mock, and Turner (2007). In our formulation, fraud risk is the normalized product of four risks: risk that management has incentives to commit fraud, risk that management has opportunities to commit fraud, risk that management has an attitude to rationalize committing fraud, and the risk that auditor’s special procedures will fail to detect fraud. We demonstrate how to use such a model to plan for a financial audit where management fraud risk is assessed to be high. In addition, we discuss whether audit planning is better served by an integrated audit/fraud risk assessment as now suggested in SAS 107 (AICPA 2006a, see also ASA 200 in AUASB 2007) or by the approach illustrated in this paper where a parallel, but separate, assessment is made of audit risk and fraud risk