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Analytics with exception prioritization, consumer search volume, and social capital
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Li, Pei. Analytics with exception prioritization, consumer search volume, and social capital. Retrieved from https://doi.org/doi:10.7282/T3KD214G

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TitleAnalytics with exception prioritization, consumer search volume, and social capital
NameLi, Pei (author); Kogan, Alexander (chair); Vasarhelyi, Miklos A. (internal member); Moffitt, Kevin (internal member); Gal, Graham (outside member); Rutgers University; Graduate School - Newark
Date Created2016
Other Date2016-05 (degree)
SubjectManagement, Social capital (Sociology)
Extent1 online resource (ix, 139 p. : ill.)
DescriptionThis dissertation comprises three essays. The first essay addresses the issue of the large volume of exceptions generated by continuous auditing systems. A framework that uses the theory of belief functions is proposed to systematically prioritize exceptions based on the likelihood of an exception being erroneous. The evaluation of the proposed framework is implemented using a simulated experiment. The results of the experiment indicate that the framework has the potential to effectively prioritize exceptions. The second essay examines whether the consumer search volume can be employed as a type of nonfinancial information in analytical procedures to improve the accuracy of prediction and error detection. This study finds that the model that incorporates the consumer search volume generally outperforms the benchmark models in terms of prediction and error detection in analytical procedures. The third essay examines the impact of social capital on the municipal bond market. The municipalities with high social capital are expected to be more trustworthy and likely to honor their debt obligations. The results show that municipalities located in the high social capital areas issue bonds with lower yields. The findings from the secondary market also show that bonds issued by the municipalities located in the high social capital areas have higher prices.
NotePh.D.
NoteIncludes bibliographical references
Noteby Pei Li
Genretheses, ETD doctoral
Persistent URLhttps://doi.org/doi:10.7282/T3KD214G
Languageeng
CollectionGraduate School - Newark Electronic Theses and Dissertations
Organization NameRutgers, The State University of New Jersey
RightsThe author owns the copyright to this work.
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