The Combination of Evidence in the Transferable Belief Model
IEEE Transactions on Pattern Analysis and Machine Intelligence
Decision analysis using belief functions
International Journal of Approximate Reasoning
Advances in the Dempster-Shafer theory of evidence
Advances in the Dempster-Shafer theory of evidence
Decision analysis using belief functions
Advances in the Dempster-Shafer theory of evidence
On decision making using belief functions
Advances in the Dempster-Shafer theory of evidence
Dynamic decision making with belief functions
Advances in the Dempster-Shafer theory of evidence
Constructing the Pignistic Probability Function in a Context of Uncertainty
UAI '89 Proceedings of the Fifth Annual Conference on Uncertainty in Artificial Intelligence
An Expert System Approach to Audit Planning and Evaluation in the Belief-Function Framework
International Journal of Intelligent Systems in Accounting and Finance Management
Checklist-based risk analysis with evidential reasoning
Sec '01 Proceedings of the 16th international conference on Information security: Trusted information: the new decade challenge
Applications of Belief Functions in Business Decisions: A Review
Information Systems Frontiers
Evaluation of website trustworthiness from customer perspective, a framework
ICEC '04 Proceedings of the 6th international conference on Electronic commerce
E-business differentiation through value-based trust
Information and Management
Journal of Management Information Systems
Electronic Commerce Customer Relationship Management: An Assessment of Research
International Journal of Electronic Commerce
International Journal of Electronic Commerce
An information systems security risk assessment model under uncertain environment
Applied Soft Computing
| Hi-index | 0.00 |
We study two aspects of assurance services in electronic commerce. 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, subgoals and evidence relevant to the overall assurance to be provided. The aggregation of evidence and the resolution of uncertainties follow the belief-function approach.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.