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

Abstract

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 methodology will help the AICPA in closely monitoring the peer review and identifying inconsistencies in the process.

Citation

Omer, K., Leavins, J.R. and O'Shaughnessy, J. (1996), "A ROUGH SET APPROACH TO DEALING WITH AMBIGUITY IN THE PEER REVIEW PROCESS IN PUBLIC ACCOUNTING", Managerial Finance, Vol. 22 No. 11, pp. 30-42. https://doi.org/10.1108/eb018590