Faculty

Srivastava, Rajendra P.

Srivastava, Rajendra P.

Ernst & Young Professor and Director, Center for Auditing Research and Advanced Technology

313-C Summerfield Hall
University of Kansas, School of Business
1300 Sunnyside Avenue
Lawrence, KS 66045-7601
P: (785) 864-7590

View Website

rsrivastava@ku.edu

Education

Ph.D. Accounting, University of Oklahoma, 1982
Ph.D. Physics, Oregon State University, 1972
M.S. Physics, Oregon State University, 1971
M. Sc. Physics, Gorakhpur University, India, 1963
B. Sc. Physics and Mathematics, Gorakhpur University, 1961

Academic Areas

Accounting and Information Systems

Interests

Teaching Interest :
  • Auditing
  • Managerial Accounting
  • Quantitative Methods
    • Research Interest :
    • Belief Functions applications to Auditing and Information Systems
    • Information Quality
    • Continuous and On-line Auditing
    • Theoretical Study of Internal Control Systems (Design and Analysis)
    • Statistical Sampling, Expert Systems in Auditing
    • Decision Making Under Uncertainty and XBRL.

    Current Activities

    1. Bovee, M., T. Roberts, and R. P. Srivastava. Attributes of Information Quality: A Theoretical Model and Empirical Validation. Submitted to Journal of Management Information Systems (revise and resubmit).


    2. Bovee, M., T. Roberts, and R. P. Srivastava. Reconciling Decision-Useful Financial Reporting Information Characteristics and Information Quality Attributes: An Empirical Approach. Submitted to International Journal of Accounting Information Systems.


    3. Gao, L., and R. P. Srivastava. The Anatomy of Management Fraud Schemes: Analyses and Implications. Submitted to Accounting Horizon.


    4. Gao, L., T. Mock, and R. P. Srivastava. An Evidential Reasoning Approach to Fraud Risk Assessment under Dempster-Shafer Theory: A General Framework. Submitted to HICSS-44 (Hawaii International Conference on Systems Sciences), Kauai, Hawaii, January 4-7, 2011


    5. Rao, S., R. P. Srivastava, and T. J. Mock. Assurance Services in Sustainability Reporting: Evidential Structure, Level of Assurance, and Predicted Auditor's Behavior. Ready to be submitted to The Accounting Review.


    6. Mock, T. J., S. Rao, R. Srivastava, and K. Swartz. 2009. The Development of Worldwide Assured Sustainability Reporting.


    7. Mock, T. J., R. P. Srivastava, and J. Turner. Assessing Fraud Risk: A Comparison of Bayesian and Belief Function Models.


    8. Srivastava, R. P., T. Mock, and A. Wright. Causal Schemas and Multiple Hypotheses Evaluation: A General Framework.


    9. Turner, J., R. P. Srivastava, and T. Mock. Audit Risk Formula with the Risk of Fraud.


    10. Mock, T., R. P. Srivastava, and A. Wright. Auditor's Computational Model of Multiple Hypotheses Evaluation During Analytical Procedures.



    Selected Publications

    For a complete list of publications, http://web.ku.edu/~eycarat/myssi/publications/


    1. Desai, V., R. Roberts, and R. P. Srivastava." An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions", 2010, Contemporary Accounting Research (forthcoming).


    2. R. P. Srivastava and A. Kogan." Assurance on XBRL Instance Document: A Conceptual Framework of Assertions", 2010, International Journal of Accounting Information Systems (forthcoming).


    3. Srivastava, R. P., T. J. Mock, and J. Turner." Bayesian and Belief Functions Formulas for Auditor Independence Risk Assessment", 2009, International Journal of Auditing, Vol. 3, pp. 163-183.


    4. Mock, T., L. Sun, R. P. Srivastava, and M. Vasarhelyi." An Evidential Reasoning Approach to Sarbanes-Oxley Mandated Internal Control Risk Assessment under Dempster-Shafer Theory" , 2009, International Journal of Accounting Information Systems, Volume 10, Number 2, pp. 65-78 (lead article). This paper won the best paper award at the 5th International Conference on Enterprise Systems, Accounting and Logistics, July 7-8, 2008, Crete, Greece.


    5. Srivastava, R. P., T. J. Mock, and J. Turner." A Fraud Risk Formula for Financial Statement Audits under the Bayesian Framework", 2009, ABACUS, Vol. 45, No. 1, pp. 66-87.


    6. Srivastava, R. P. and Li, C." Systems Security Risk and Systems Reliability Formulas under Dempster-Shafer Theory of Belief Functions", 2008, Journal Emerging Technologies in Accounting, Vol. 5, No. 1, pp. 189-219.


    7. R. P. Srivastava, T. Mock, and J. Turner."Analytical Formulas for Risk Assessment for a Class of Problems where Risk Depends on Three Interrelated Variables", 2007, International Journal of Approximate Reasoning Vol. 45, pp. 123-151.


    8. Sun, L., R. P. Srivastava, and T. Mock. 2006. " An Information Systems Security Risk Assessment Model under Dempster-Shafer Theory of Belief Functions ". Journal of Management Information Systems, Vol. 22, No. 4: 109-142.


    9. Srivastava, R. P. 2005. "Alternative Form of Dempster's Rule for Binary Variables." International Journal of Intelligent Systems, Vol. 20, No.8, August 2005, pp. 789-797.


    10. Bovee, M., A. Kogan, R. P. Srivastava, M. A. Vasarhelyi, K. M. Nelson, 2005. " Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL) ". Journal of Information Systems, Vol. 19, No. 1 (Spring): pp. 19-41.


    11. R. P. Srivastava and Liping Liu, "Applications of Belief Functions in Business Decisions: A Review" Information Systems Frontiers, Vol. 5, No. 4, December 2003, pp. 359-378.


    12. Bovee, M, R. P. Srivastava, and B. Mak, "A Conceptual Framework and Belief-Function Approach to Assessing Overall Information Quality" International Journal of Intelligent Systems, Volume 18, No. 1, January 2003, pp. 51-74.


    13. R. P. Srivastava, A. Wright, and T. Mock, "Multiple Hypothesis Evaluation in Auditing" Accounting and Finance (Australian), Volume 42, No. 3, November 2002, pp. 251-277.


    14. M. Bovee, M. Ettredge, R. P. Srivastava, M. Vasarhelyi, "Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial Reporting Practice?" Journal of Information Systems, Vol. 16, No. 2, Fall 2002, pp. 165-182.


    15. Turner, J., T. Mock, and R. P. Srivastava, "A Formal Framework of Auditor Independence Risk" Australian Accounting Review, Issue 27, Vol. 12, No. 2, July 2002, pp. 31-38.


    16. Srivastava, R. P. and Hai Lu, "Structural Analysis of Audit Evidence using Belief Functions" Fuzzy Sets and Systems, Vol. 131, Issues No. 1, Oct. 2002, pp. 107-120. This paper won the best paper award among 38 papers in the Internet and the Digital Economy Track at the 32-Hawaii International Conference on Systems Science, January 4-8, 1999.


    17. R. P. Srivastava, A. Kogan, M. Vasarhelyi, "Balanced Scorecard Approach to Sustainability and Value Creation: A Challenge for Survival in the New Economy" Kshitij, The Journal of Eastern IILM Calcutta, January-March, 2001, pp.1-9.


    18. Nelson, K., Alex Kogan, R. P. Srivastava, Miklos A. Vasarhelyi, Hai Lu, "Virtual Auditing Agents: The EDGAR Agent Challenge" Decision Support Systems (28) 3 (2000) pp. 241-253.


    19. Gillett, P., and R. P. Srivastava, "Attribute Sampling: A Belief-Function Approach to Statistical Audit Evidence" Auditing: A Journal of Practice and Theory, Vol. 19, No. 1, Spring 2000, pp. 145-155.


    20. Srivastava, R. P. and T. J. Mock, "Evidential Reasoning for WebTrust Assurance Services" Journal of Management Information Systems, Vol. 10, No. 3, Winter 1999-2000, pp. 11-32. This paper won the best paper award among 59 papers in the Internet and the Digital Economy Track at the 32-Hawaii International Conference on Systems Science, January 4-8, 1999.


    21. Srivastava, R. P., "Decision Making Under Ambiguity: A Belief-Function Perspective" Archives of Control Sciences, Vol. 6 (XLII), 1997, No. 1-2, pp. 5-27.


    22. Srivastava, R. P., "Audit Decisions Using Belief Functions: A Review" Control and Cybernetics, Vol. 26, No.2, 1997, pp. 135-160.


    23. Srivastava, R. P., S. K. Dutta, and R. Johns, "An Expert System Approach to Audit Planning and Evaluation in the Belief-Function Framework" International Journal of Intelligent Systems in Accounting, Finance and Management, Vol. 5, No. 3, 1996, pp. 165-183.


    24. Fanning, K., K. Cogger, and R. P. Srivastava, "Detection of Management Fraud: A Neural Network Approach," International Journal of Intelligent Systems in Accounting, Finance and Management, Vol. 4, 1995, pp. 113-126.


    25. Srivastava, R. P., P.P. Shenoy, and G. Shafer, "Propagating Beliefs in an 'AND' Tree" International Journal of Intelligent Systems, Vol. 10, 1995, pp. 647-664.


    26. Srivastava, R. P., "The Belief-Function Approach to Aggregating Audit Evidence" International Journal of Intelligent Systems, Vol. 10, No. 3, March 1995, pp. 329-356.


    27. Srivastava, R. P. and G. Shafer. 1994. "Integrating Statistical and Non-Statistical Audit Evidence Using Belief Functions: A Case of Variable Sampling" International Journal of Intelligent Systems, Vol. 9: 519-539.


    28. Dutta, S. K., and R. P. Srivastava, "Aggregation of Evidence in Auditing: A Likelihood Perspective" Auditing: A Journal of Practice and Theory, Vol. 12, Supplement 1993, pp. 137-160.


    29. Srivastava, R. P., and G. Shafer, "Belief-Function Formulas for Audit Risk" The Accounting Review, April 1992, pp. 249-283 (lead article).


    30. Shafer, G. and R. P. Srivastava, "The Bayesian And Belief-Function Formalisms: A General Perspective for Auditing," Auditing: A Journal of Practice and Theory, (Supplement 1990) pp. 110-148.