RECENTLY RELEASED RESEARCH PUBLICATIONS

Table of Contents of Volume 3 of Studies in Managerial and Financial Accounting, Applications of Fuzzy Logic and the Theory of Evidence in Accounting, JAI Press, 1995, edited by Philip H. Siegel (Monmouth University), Khursheed Omer and Andre deKorvin (University of Houston-Downtown).

CONTENTS

PART I. METHODOLOGY

• Uncertainty Methods in Accounting: A Methodological Overview - Andre deKorvin
• The Problem of Ambiguity and the Use of Fuzzy Set Theory in Accounting: A Perspective and Opportunities for Research - Awni Zebda

PART II. CONTROL

• Modeling Job Scheduling for Audit Uncertainties Using Fuzzy Logic - Andre deKorvin, Akhilesh Chandra, Shohreh Hashemi and Michael Muchnik
• An Application of Fuzzy Sets to Cost Allocation - Andre deKorvin, Philip H. Siegel and Surrendra Agrawal
• Investigating Cost Variances: A Contrast Between the Markovian and Fuzzy Set Approaches to Decision Making - Effy Oz and Alan Reinstein
• An Application of Fuzzy Set Theory to the Problem of Evaluating Net Realizable Value of Accounts Receivable - Philip H. Siegel, John Rigsby and Brian Bourgeois

PART III. INFERENCE

• Dealing with Ambiguity in the Tax Law: An Application of Rough Set Theory to the Determination of Debt Worthlessness - Gregory Carnes, Andre deKorvin and Joseph M. Hagan
• Ambiguity and Vagueness in Determining Reasonable Compensation for Closely Held Corporations: The Use of Rough Set Theory and Fuzzy Set Theory to Develop Decision Rules - Joseph M. Hagan, Andre deKorvin and Philip H. Siegel
• A Fuzzy Expert System for Materiality Judgments - Michelle McEacharn, Awni Zebda and James Calloway
• Ambiguity and Vagueness in Behavioral Ratings: A Rough Set Approach - Terri A. Scandura
• Going Concern Audit Decision Outcomes: A Fuzzy Set Approach - J. David Spiceland, Max Garzon and Carolyn R. George

PART IV. PREDICTION

• Capital Budgeting: Development of a Decision Approach for Determining Expected Value of Cash Flows - David D. Franz, Joanne C. Duke and Khursheed Omer
• A Fuzzy Decision Model for Environmental Risk Assessment - Carol M. Lawrence, Michael Fortune and Alley C. Butler
• Determining the Extent of Budgetary Slack: A Fuzzy Set Approach - Khursheed Omer, Andre deKorvin and John Leavins
• New Project Development: A Decision Model Based on Dempster-Shafer Theory - Khursheed Omer, Margaret E Shipley and Andre deKorvin
• Using Fuzzy Set Theory in the Qualitative Assessments of Audit Risk Model Components - Timothy Louwers and Jerry R. Strawser
• A Fuzzy Approach to Bond Ratings - Ray E. Williams, Loren A. Wenzel and Gloria J. McVay