The recent famous financial frauds have demonstrated that in many cases the auditor was either responsible for or an accomplice in their manifestation. Thus, the auditor plays an important role in ensuring a true and fair view regarding the financial position and performance of the company. International standards on auditing indicate that the financial auditor’s main objective is to serve the ...

Quanti®ed statements are used in the resolution of a great variety of problems. Several methods have been proposed to evaluate statements of types I and II. The objective of this paper is to study these methods, by comparing and generalizing them. In order to do so, we propose a set of properties that must be ful®lled by any method of evaluation of quanti®ed statements, we discuss some existing...

We present a qualitative, decision-theoretic account for statements of the form: \You ought to do A, if C". We show that adding a qualitative causal theory (in the form of a graph) as part of an epistemic state is suucient to facilitate the analysis of action sequences, their consequences, their interaction with observations, their expected utilities and, hence, the assertability of conditional...

We present a qualitative, decision-theoretic account for statements of the form: "You ought to do A, if C". We show that adding a qualitative causal theory (in the form of a graph) as part of an epistemic state is sufficient to facilitate the analysis of action sequences, their consequences, their interaction with observations, their expected utilities and, hence, the assertability of condition...

This study investigates cultural and communication medium effects on conversational argumentation in a decision-making context. Chinese and U.S. participants worked in pairs on two decision-making tasks via face-to-face (FtF) and instant messaging (IM). The analyses showed that Chinese participants tended to engage in potentially more complex argumentation, whereas U.S. participants tended to u...

Large-scale networks of dynamical systems are becoming increasingly important in science and technology. These systems arise in a variety of applications ranging from social networks, power systems, and robotics. In modeling, analysis, and control of networked systems, it is of fundamental importance to understand the interplay between network structure and underlying dynamical properties. My r...

Increasingly, discrete mathematics is influenced by connections with other fields. We give one example of a broad topic in the field of discrete mathematics that comes from the social sciences, and in particular from the theory of measurement that has been developed to put measurement, especially in the social sciences, on a firm mathematical foundation. The key concept is that of meaningful st...