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.
Omer, K., Leavins, J. 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/eb018590Download as .RIS
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