We propose publishing L2TAP privacy logs to facilitate privacy auditing tasks that involve multiple auditors, an increasingly common requirement in the context of social computing and big data driven science. Our proposal utilizes two ontologies, L2TAP and SCIP, designed for deployment in a Linked Data environment. L2TAP provides provenance enabled logging of events. SCIP synthesizes contextual...

F many years independent auditors have been encouraged to use statistical sampling procedures in conducting audit tests. The advantages have been pointed out in many books and articles on the subject. Most auditors trained in the last decade have been exposed to statistical sampling during their formal training and encouraged to use it. The American Institute of Certified Public Accountants has...

This study examines auditor switching using discriminant analysis and logistic regression. These two statistical techniques have been employed to show both whether auditor switching can be forecasted and which method better fits the data for companies listed on the Athens Stock Exchange. Using logistic analysis, auditor switching can be forecasted with prediction accuracy which exceeds 92.0 per...