The financial statement audit is the process of collecting, evaluating, and aggregating relevant items of evidence pertaining to various management assertions related to the financial statement accounts to determine whether the company’s financial statements present fairly its financial position. The Dempster-Shafer theory [1] of belief functions has been argued to be an appropriate framework f...

The drawbacks of pure probabilistic methods and of the certainty factor model have led us in recent years to consider alternate approaches. Particularly appealing is the mathematical theory of evidence developed by Arthur Dempster. We are convinced it merits careful study and interpretation in the context of expert systems. This theory was first set forth by Dempster in the 1960s and subsequent...

We discuss the role of fuzzy sets in modeling business rules. The technology involved in fuzzy systems modeling is described. We next introduce some ideas from the Dempster-Shafer theory of evidence. We use the Dempster-Shafer framework to provide a machinery for including randomness in the fuzzy systems

This paper develops a new uncertainty measure for the theory of hints that complies with the established semantics of statistical information theory and further satisfies all classical requirements for such a measure imposed in the literature. The proposed functional decomposes into conversant uncertainty measures and therefore discloses a new interpretation of the latters as well. By abstracti...

The goal of this paper is to study the connection between Dempster-Shafer theory and probabilistic argumentation systems. By introducing a general method to translate probabilistic argumentation systems into corresponding Dempster-Shafer belief potentials, its contribution is twofold. On the one hand, the paper proposes probabilistic argumentation systems as a convenient and powerful modeling l...

This paper introduces the recent theory of plausible and paradoxical reasoning, known as DSmT (Dezert-Smarandache Theory) in the literature, which deals with imprecise, uncertain and potentially highly conflicting sources of information. Recent publications have shown the interest and the potential ability of DSmT to solve fusion problems where Dempster-Shafer Theory (DST) provides counter-intu...

Automated ontology population using information extraction algorithms can produce inconsistent knowledge bases. Confidence values assigned by the extraction algorithms may serve as evidence helping to repair produced inconsistencies. The Dempster-Shafer theory of evidence is a formalism, which allows appropriate interpretation of extractors’ confidence values. The paper presents an algorithm fo...

The goal of this paper is to study the connection between Dempster-Shafer theory and probabilistic argumentation systems. By introducing a general method to translate probabilistic argumentation systems into corresponding Dempster-Shafer belief potentials, its contribution is twofold. On the one hand, the paper proposes probabilistic argumentation systems as a convenient and powerful modeling l...

In this paper, speaker identification using the Dempster-Shafer theory of evidence is discussed. The objective is to use the complementary information present from different classifiers to fuse the classification results into a single decision. Here, we use a decreasing function of the distance (of the classifiers) as our belief function. In the case of speaker identification, we show that a co...