Rajendra P. Srivastava

According to our database, Rajendra P. Srivastava authored at least 33 papers between 1994 and 2023.

Collaborative distances:

• Dijkstra number of five.
• Erdős number of four.

2023

The application of text mining in accounting.

Elseline Senave, Mieke J. Jans, Rajendra P. Srivastava

Int. J. Account. Inf. Syst., September, 2023

Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors.

Vikram Desai, Anthony C. Bucaro, Joung W. Kim, Rajendra P. Srivastava, Renu Desai

Int. J. Account. Inf. Syst., June, 2023

2017

External auditors' evaluation of the internal audit function: An empirical investigation.

Renu Desai, Vikram Desai, Theresa Libby, Rajendra P. Srivastava

Int. J. Account. Inf. Syst., 2017

2016

Using Belief Functions in Software Agents to Test the Strength of Application Controls: A Conceptual Framework.

Robert A. Nehmer, Rajendra P. Srivastava

Int. J. Intell. Inf. Technol., 2016

2013

Planning and Evaluation of Assurance Services for Sustainability Reporting: An Evidential Reasoning Approach.

Rajendra P. Srivastava, Sunita S. Rao, Theodore J. Mock

J. Inf. Syst., 2013

2012

Special Issue of <i>JIS</i> on XBRL.

Rajendra P. Srivastava, Qi Liu

J. Inf. Syst., 2012

2011

An introduction to evidential reasoning for decision making under uncertainty: Bayesian and belief function perspectives.

Rajendra P. Srivastava

Int. J. Account. Inf. Syst., 2011

An Evidential Reasoning Approach to Fraud Risk Assessment under Dempster-Shafer Theory: A General Framework.

Lei Gao, Theodore J. Mock, Rajendra P. Srivastava

Proceedings of the 44th Hawaii International International Conference on Systems Science (HICSS-44 2011), 2011

2010

Response to discussions on "Assurance on XBRL Instance Document: A Conceptual Framework of Assertions".

Rajendra P. Srivastava, Alexander Kogan

Int. J. Account. Inf. Syst., 2010

Assurance on XBRL instance document: A conceptual framework of assertions.

Rajendra P. Srivastava, Alexander Kogan

Int. J. Account. Inf. Syst., 2010

2009

Representation of interrelationships among binary variables under dempster-shafer theory of belief functions.

Rajendra P. Srivastava, Lei Gao, Peter R. Gillett

Int. J. Intell. Syst., 2009

An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment.

Theodore J. Mock, Lili Sun, Rajendra P. Srivastava, Miklos A. Vasarhelyi

Int. J. Account. Inf. Syst., 2009

Beliefs on Individual Variables from a Single Source to Beliefs on the Joint Space under Dempster-Shafer Theory - An Algorithm.

Rajendra P. Srivastava, Kenneth O. Cogger

Proceedings of the ICAART 2009 - Proceedings of the International Conference on Agents and Artificial Intelligence, Porto, Portugal, January 19, 2009

Decisison Useful Financial Reporting Information Characteristics: An Empirical Validation of the Proposed FASB/IASB International Accounting Model.

Matthew Bovee, Tom L. Roberts, Rajendra P. Srivastava

Proceedings of the 15th Americas Conference on Information Systems, 2009

2008

Belief-Function Formulas for Audit Risk.

Rajendra P. Srivastava, Glenn R. Shafer

Proceedings of the Classic Works of the Dempster-Shafer Theory of Belief Functions, 2008

Characteristics of Decision-Useful Financial Reporting Information: An Empirical Validation of the Proposed International Accounting Model.

Matthew Bovee, Rajendra P. Srivastava, Tom L. Roberts

Proceedings of the 13th International Conference on Information Quality, 2008

2007

Analytical formulas for risk assessment for a class of problems where risk depends on three interrelated variables.

Rajendra P. Srivastava, Theodore J. Mock, Jerry L. Turner

Int. J. Approx. Reason., 2007

2006

An Information Systems Security Risk Assessment Model Under the Dempster-Shafer Theory of Belief Functions.

Lili Sun, Rajendra P. Srivastava, Theodore J. Mock

J. Manag. Inf. Syst., 2006

2005

Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation.

Roger S. Debreceny, Akhilesh Chandra, John J. Cheh, Denise Guithues-Amrhein, Neal J. Hannon, Paul D. Hutchison, Diane Janvrin, Roberta Ann Jones, Barbara Lamberton, Andy Lymer, Maureen Francis Mascha, Robert A. Nehmer, Saeed Roohani, Rajendra P. Srivastava, Samir Trabelsi, Thomas Tribunella, Gerald Trites, Miklos A. Vasarhelyi

J. Inf. Syst., 2005

Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL).

Matthew Bovee, Alexander Kogan, Kay M. Nelson, Rajendra P. Srivastava, Miklos A. Vasarhelyi

J. Inf. Syst., 2005

Alternative form of Dempster's rule for binary variables.

Rajendra P. Srivastava

Int. J. Intell. Syst., 2005

2003

Applications of Belief Functions in Business Decisions: A Review.

Rajendra P. Srivastava, Liping Liu

Inf. Syst. Frontiers, 2003

Application of Uncertain Reasoning to Business Decisions: An Introduction.

Prakash P. Shenoy, Rajendra P. Srivastava

Inf. Syst. Frontiers, 2003

2002

Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice?

Matthew Bovee, Michael L. Ettredge, Rajendra P. Srivastava, Miklos A. Vasarhelyi

J. Inf. Syst., 2002

2001

A Conceptual Framework and Belief Function Approach to Assessing Overall Information Quality.

Matthew Bovee, Rajendra P. Srivastava, Brenda Mak

Proceedings of the Sixth Conference on Information Quality (IQ 2001), 2001

2000

Virtual auditing agents: the EDGAR Agent challenge.

Kay M. Nelson, Alexander Kogan, Rajendra P. Srivastava, Miklos A. Vasarhelyi, Hai Lu

Decis. Support Syst., 2000

1999

Evidential Reasoning for WebTrust Assurance Services.

Rajendra P. Srivastava, Theodore J. Mock

Proceedings of the 32nd Annual Hawaii International Conference on System Sciences (HICSS-32), 1999

Structural Analysis of Audit Evidence using Belief Functions.

Rajendra P. Srivastava, Hai Lu

Proceedings of the 32nd Annual Hawaii International Conference on System Sciences (HICSS-32), 1999

1998

Virtual Auditing Agents: The Edgar Agent Example.

Kay M. Nelson, Alexander Kogan, Rajendra P. Srivastava, Miklos A. Vasarhelyi

Proceedings of the Thirty-First Annual Hawaii International Conference on System Sciences, 1998

1996

An Expert System Approach to Audit Planning and Evaluation in the Belief-Function Framework.

Rajendra P. Srivastava, Saurav K. Dutta, Robert W. Johns

Intell. Syst. Account. Finance Manag., 1996

1995

Propagating belief functions in AND-trees.

Rajendra P. Srivastava, Prakash P. Shenoy, Glenn R. Shafer

Int. J. Intell. Syst., 1995

The belief-function approach to aggregating audit evidence.

Rajendra P. Srivastava

Int. J. Intell. Syst., 1995

1994

Integrating statistical and nonstatistical audit evidence using belief functions: A case of variable sampling.

Rajendra P. Srivastava, Glenn R. Shafer

Int. J. Intell. Syst., 1994