The book focuses on applications of belief functions to business decisions.
Section I introduces the intuitive, conceptual and historical development of belief
functions. Three different interpretations (the marginally correct approximation,
the qualitative model, and the quantitative model) of belief functions are
investigated, …

In this paper, we review recent applications of the Dempster-Shafer theory (DST)
of belief functions to auditing and business decision-making. We show how DST
can better map uncertainties in application domains than Bayesian theory of
probabilities. We review the applications in auditing around three practical
problems …

The book focuses on applications of belief functions to business decisions.
Section I introduces the intuitive, conceptual and historical development of belief
functions. Three different interpretatio.

Section 2 shows how belief function can better represent uncertainties than probabilities in auditing and business decisions. Section 3 presents the audit process and how belief functions are applied to audit decisions including the work done in audit decisions under the risk of fraud.

Part 2. Systems and Auditing Applications. The Descriptive Ability of Models of
Audit Risk. 113. G. Monroe andJ. Ng. The Effectiveness and Efficiency of Belief
Based Audit Procedures .. 139. M. K.P. Jung and H.E. Fink. Auditors' Evaluations
of Uncertain Audit Evidence: Belief Functions versus Probabilities. 161. K.
Harrison …

Dec 1, 2003 In this paper, we review recent applications of the Dempster-Shafer theory (DST)
of belief functions to auditing and business decision-making. We show how DST
can better map uncertainties in application domains than Bayesian theory of
probabilities. We review the applications in auditing around three …