Decision making
Understand how multi-criteria methods combine evidence, criteria and preferences, and where their rankings can change.
Research field
Method family
Activity-Based Costing
Activity-Based Costing (ABC) is an advanced costing method developed by Robert Kaplan and Robin Cooper that allocates overhead and indirect costs to products or services based on their actual consumption of activities. Rather than using arb...
Attribute Sampling in Auditing
Attribute sampling is a statistical sampling method used primarily in testing the operating effectiveness of internal controls. Rather than measuring the dollar impact of errors (as in substantive sampling), attribute sampling answers a yes...
Audit Risk Model
The Audit Risk Model is a foundational framework developed by the American Institute of Certified Public Accountants (AICPA) that structures audit planning by decomposing overall audit risk into three components: inherent risk, control risk...
Cost-Volume-Profit Analysis
Cost-Volume-Profit (CVP) Analysis is a foundational managerial accounting method that examines the relationships among costs, sales volume, and profit. By analyzing how changes in production volume, selling price, and cost structure affect...
Fraud Risk Assessment
Fraud Risk Assessment is a structured audit methodology required by the American Institute of Certified Public Accountants (AICPA) for identifying and evaluating risks that financial statements could be materially misstated due to fraud. Un...
Going Concern Evaluation
Going Concern Evaluation is an auditor framework for assessing whether the entity being audited will be able to continue operating and meeting its obligations in the foreseeable future (typically, one year from the financial statement date)...
Internal Control Evaluation
Internal Control Evaluation is a systematic methodology for assessing the design and effectiveness of an entity's internal control system using the COSO Integrated Framework. Developed by the Committee of Sponsoring Organizations of the Tre...
Jones Accrual Model
The Jones Accrual Model, developed by Jennifer J. Jones in 1991, is a statistical method for detecting earnings management in financial statements by isolating abnormal accruals. It distinguishes between normal business accruals and potenti...
Monetary Unit Sampling
Monetary Unit Sampling (MUS) is a statistical sampling method widely used in audit substantive testing that selects individual dollar amounts from an account population rather than individual transactions. This approach is particularly effe...