We address the problem of auditing an election when precincts may have different sizes. Prior work in this field has emphasized the simpler case when all precincts have the same size. Using auditing methods developed for use with equal-sized precincts can, however, be inefficient or result in loss of statistical confidence when applied to elections with variable-sized precincts. We survey, eval...

We use a controlled laboratory setting to experimentally examine the role of auditing and market-based-governance in restraining managerial expropriation and inaccurate financial reporting. Managerial expropriation is broadly defined as the enabling of all actions that opportunistically transfer wealth from investors to managers through understatement of realizable income. Similarly, auditing i...

One of the major issues involved in establishing new trading relationships is the lack of an a priori trust relationship between the parties. Without a solution of this trust problem it is virtually impossible to establish new trade relationships. This is an old and well-known problem in international trade. One way to create the necessary trust is by using trade procedures that involve exchang...

Logging is a critical component of Linux auditing. However, our experiments indicate that the logging overhead can be significant. The paper aims to leverage the performance overhead introduced by Linux audit framework under various usage patterns. The study on the problem leads to an adaptive audit-logging mechanism. Many security incidents or other important events are often accompanied with ...

Uncertainty is commonly encountered in temporal scheduling and planning problems, and can often lead to over-constrained situations. Previous relaxation algorithms for over-constrained temporal problems only work with requirement constraints, whose outcomes can be controlled by the agents. When applied to uncontrollable durations, these algorithms may only satisfy a subset of the random outcome...

The ethical implications of business continuity/disaster recovery planning, and technology is rarely a topic discussed within the academic or practitioner literature. However, ethical decisions permeate such business continuity and disaster recovery areas as data custody, privacy, and security issues involved in the control and possession of business continuity data. In this paper, a discussion...