Rajendra P Srivastava

University of Kansas, Business, EY Distinguished Professor of Accounting and Information Systems

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Dr. Rajendra P. Srivastava is Professor Emeritus of Accounting & Information Systems in the School of Business, University of Kansas. He joined the University of Kansas in 1982 and has been the EY Professor in the School of Business for 24 years (August 1995 - July 2018), until his retirement, and served as the Director of EY Center for Auditing Research and Advanced Technology during 1995 - 2015. He holds a Ph.D. in accounting from the University of Oklahoma, Norman (1982) and a Ph.D. in physics from Oregon State University, Corvallis (1972). Professor Srivastava has published over 110 academic articles and several articles still in progress. His publications have appeared in such prestigious journals as The Accounting Review, Journal of Accounting Research, Journal of Management Information Systems, and many others. He pioneered the application of Dempster-Shafer Theory of Belief Functions to audit judgment and was elected to serve on the Board of the Belief Function Application Society (BFAS) from 2010-2014. Professor Srivastava received the “2017 Award for Notable Contribution to AIS Literature” from the AIS Section of American Accounting Association, and “1996 Award for Notable Contribution to AI & Expert Systems Research in Accounting” from the AI/Emerging Technology Section of the American Accounting Association. Recently, The Indian Accounting Association Research Foundation honored him with the “2020 Outstanding Research Award” for his dedicated service towards promotion of education and research the world over. Professor Srivastava has served as an Editor, Associate Editor, and as a member of the Editorial Board of several prestigious journals. Dr. Srivastava served as the President/Chairman of the AI/Emerging Technology Section of the American Accounting Association during 1994-95. Dr. Srivastava has enjoyed traveling the world as a visiting professor and distinguished speaker at various prestigious institutions in such countries as Australia, Belgium, Brazil, Czech Republic, China, Egypt, France, Germany, Greece, India, Indonesia, Italy, Japan, Mexico, New Zealand, Poland, Slovenia, Singapore, South Korea, Spain, Switzerland, Tunisia, and UK. In addition to academic publications, Professor Srivastava’s research has resulted into patentable ideas. FRAANK and SeekiNF are the two such technologies (https://seekedgar.com). In October 2017, Innovation and Collaboration Division of The University of Kansas awarded him “2017 Baxendale Innovation Award” for the outstanding research, innovation, and contributions to commercialization of KU technology.

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Papers by Rajendra P Srivastava

Reliability of internal accounting control systems: Design and analysis

Auditing symposium XI: proceedings of the 1992 Deloitte & Touche/University of Kansas Symposium on Auditing Problems

The auditor, like any professional man, has a responsibility to the society that recognizes and e... more The auditor, like any professional man, has a responsibility to the society that recognizes and encourages his professional status as well as to the clients he serves directly. It behooves us, therefore, to give some attention to this responsibility. What is the social function of the auditor? What responsibilities flow from it? Mautz and Sharaf, 1961, p. 50 The independent auditor's role in society is described by both his function-what he doesand his relationships to parties interested in that function. Cohen Commission, 1978, p. 1 The essence of all professions-including public accounting-lies in the expertise of its members. ... A characteristic of the auditing profession is then a unique knowledge-set or expertise. Bedard, 1989, p.

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Belief Function Approach to Evidential Reasoning In Causal Maps

by Mari Buche and Rajendra P Srivastava

Causal mapping for …, Jan 1, 2005

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Complete Line Shape for the Impact, Static, and the Intermediate Regions

Canadian Journal of Physics, 1975

Line shapes are calculated for the resonance broadening of an excited level through the dipole–di... more Line shapes are calculated for the resonance broadening of an excited level through the dipole–dipole interaction. The calculations are based on two main approximations: (1) two body collisions and (2) straight classical path for the translational motion. The results are valid over the complete region extending from the impact to the static regimes. It is shown that, under suitable conditions, the incomplete collisions can give rise to (a) a splitting of the line at the center and (b) nonlinear density dependence of the line width.

The Development of Worldwide Sustainability Reporting Assurance

by Sunita S Rao and Rajendra P Srivastava

Australian Accounting Review, 2013

ABSTRACT This research investigates the development of assured sustainability reports (SRs) durin... more ABSTRACT This research investigates the development of assured sustainability reports (SRs) during this century&#39;s first decade. More specifically, it presents basic descriptive data on a sample of 148 SRs published in 2006 and 2007 and contrasts this sample with the sample discussed in Mock et al. 2007. The prior study examined a sample of 130 assured SRs issued between 2002 and 2004. Both samples provide information about the nature of SRs, allowing us to investigate important questions such as which countries and industries are more likely to have an assurance statement, what levels of assurance are provided, and what factors affect the level of assurance provided. In addition to providing descriptive data relative to the above questions, we run logistic regressions where the dependent variable is whether a Big 4 firm provided the assurance for both periods being considered. Some important differences are observed related to whether the assurance provided applies to both the quantitative and qualitative assertions made in the report (significantly negatively associated with the Big 4 in the 2002–2004 period, but not significant in 2006–2007), whether the report uses symbols to identify assured statements (significantly positively associated with the Big 4 in the 2002–2004 period, but not significant in 2006–2007), and whether the procedures used are disclosed (not significant in 2002–2004, but significantly positively associated with the Big 4 in 2006–2007).

Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL) 1

This paper describes the development and applications of FRAANK-Financial Reporting and Auditing ... more This paper describes the development and applications of FRAANK-Financial Reporting and Auditing Agent with Net Knowledge. The prototype of FRAANK presented here provides automated access to, and understanding and integration of rapidly changing financial information available from various sources on the Internet. In particular, FRAANK implements intelligent parsing to extract accounting numbers from natural-text financial statements available from the SEC EDGAR repository. FRAANK develops an "understanding" of the accounting numbers by means of matching the line-item labels to synonyms of tags in an XBRL taxonomy. As a result, FRAANK converts the consolidated balance sheet, income statement, and statement of cash flows into XBRL-tagged format. Based on FRAANK, we propose an empirical approach towards the evaluation and improvement of XBRL taxonomies and for identifying and justifying needs for specialized taxonomies by assessing a taxonomy fit to the historical data, i.e., the qua rterly and annual EDGAR filings. Using a test set of 10-K SEC filings, we evaluate FRAANK's performance by estimating its success rate in extracting and tagging the line items using the year 2000 C&I XBRL Taxonomy, Version 1. The evaluation results show that FRAANK is an advanced research prototype that can be useful in various practical applications. FRAANK also integrates the accounting numbers with other financial information publicly available on the Internet, such as timely stock quotes and analysts' forecasts of earnings, and calculates important financial ratios and other financial-analysis indicators.

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Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL) 1

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Attributes and Structure of an Effective Board of Directors: A Theoretical Investigation

Abacus

The Anatomy of Management Fraud Schemes: Analyses and Implications

Belief functions in accounting behavioral research

Sustainable Development, Corporate Sustainability Reporting and Assurance: An Overview

A General Scheme for Aggregating Evidence in Auditing: Propagation of Beliefs in Networks

Auditing Functions for Internal Control Systems with Interdependent Documents and Channels

Journal of Accounting Research, Sep 1, 1986

Introduction to Belief Functions

XBRL (Extensible Business Reporting Language): A Research Perspective

Financial reporting and auditing agent with net knowledge for extensible business reporting language

The Effects of Integrity, Opportunity, Incentives, Mitigating Factors and Forensic Audit Procedures on Fraud Risk

Discussion of An Empirical Test of Bentham's Theory of the Persuasiveness of Evidence

Auditing a Journal of Practice Theory, 1996

Integrating Statistical and Non-Statistical Audit Evidence in Attribute Sampling Using Belief Functions

Aggregation of Evidence in Auditing: A Likelihood Perspective

Auditing a Journal of Practice Theory, 1997

Reliability of internal accounting control systems: Design and analysis

Auditing symposium XI: proceedings of the 1992 Deloitte & Touche/University of Kansas Symposium on Auditing Problems

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Belief Function Approach to Evidential Reasoning In Causal Maps

by Mari Buche and Rajendra P Srivastava

Causal mapping for …, Jan 1, 2005

Download

Complete Line Shape for the Impact, Static, and the Intermediate Regions

Canadian Journal of Physics, 1975

The Development of Worldwide Sustainability Reporting Assurance

by Sunita S Rao and Rajendra P Srivastava

Australian Accounting Review, 2013

Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL) 1

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Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL) 1

Download

Attributes and Structure of an Effective Board of Directors: A Theoretical Investigation

Abacus

The Anatomy of Management Fraud Schemes: Analyses and Implications

Belief functions in accounting behavioral research

Sustainable Development, Corporate Sustainability Reporting and Assurance: An Overview

A General Scheme for Aggregating Evidence in Auditing: Propagation of Beliefs in Networks

Auditing Functions for Internal Control Systems with Interdependent Documents and Channels

Journal of Accounting Research, Sep 1, 1986

Introduction to Belief Functions

XBRL (Extensible Business Reporting Language): A Research Perspective

Financial reporting and auditing agent with net knowledge for extensible business reporting language

The Effects of Integrity, Opportunity, Incentives, Mitigating Factors and Forensic Audit Procedures on Fraud Risk

Discussion of An Empirical Test of Bentham's Theory of the Persuasiveness of Evidence

Auditing a Journal of Practice Theory, 1996

Integrating Statistical and Non-Statistical Audit Evidence in Attribute Sampling Using Belief Functions

Aggregation of Evidence in Auditing: A Likelihood Perspective

Auditing a Journal of Practice Theory, 1997

A New Measure of Similarity in Textual Analysis: Vector Similarity Metric versus Cosine Similarity Metric

This paper proposes a new similarity metric, Vector Similarity Metric (VSM), which is as simple a... more This paper proposes a new similarity metric, Vector Similarity Metric (VSM), which is as simple as the popular Cosine Similarity Metric (CSM). The CSM has a major deficiency. It yields the same value, irrespective of how different the two vectors are in their sizes so long as the angle between them is the same. This deficiency remains intact even when Natural Language Processing is used to associate semantic meanings to the words/phrases and when the term frequency is modified using Inverse Document Frequency. This deficiency becomes a serious concern when one is comparing the risk profile of one company with the risk profile of another company or investigating the changes in the risk profile of a company from one year to another. The VSM is based on the difference of the two vectors. The paper demonstrates the superiority of VSM over CSM analytically and through real-world examples.

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Rajendra P Srivastava

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