Managerial Finance: Volume 22 Issue 11

DEVELOPING DECISION RULES TO AID TAX PROFESSIONALS IN AMBIGUOUS PLANNING SITUATIONS

Joseph M. Hagan, Andre de Korvin, Philip H. Siegel

In order to allow flexibility in the enforcement of the tax law, the language used is often intentionally vague and ambiguous. This enables the government to implement the intent…

DECISION MAKING ON THE BASIS OF EXPECTED COST VARIANCE: A FUZZY SET APPROACH

R. Kleyle, A. de Korvin, T. McLaughlin

In this paper we discuss a mechanism for making business decisions on the basis of an expected penalty function associated with cost variance. We assume that the decision maker is…

A ROUGH SET APPROACH TO DEALING WITH AMBIGUITY IN THE PEER REVIEW PROCESS IN PUBLIC ACCOUNTING

Khursheed Omer, John R. Leavins, John O'Shaughnessy

This paper presents a methodology based on rough set theory whereby certain and possible rules can be derived utilizing the experience of the reviewers. Adoption of this…

PROMOTION DECISIONS:A ROUGH SET APPROACH

Terri A. Scandura, Paul Munter, Andre de Korvin

Promotions are an important aspect of the careers in managerial accounting. Review of the literature on promotions reveals that the decision‐making process is open to bias due to…

EVALUATING AUDIT DECISION MODELS: A METHODOLOGICAL PERSPECTIVE

Awni Zebda, Barney Cargile, Mary Christ, Rick Christ, James Johnston

Auditing researchers have recommended that the use of audit decision models should be subject to cost‐benefit analysis. This paper provides insight into cost‐benefit analysis and…