An Empirical Test of Bentham's Theory of the Persuasiveness of Evidence.

Key Points

• This research evaluates Bentham's theory on the persuasiveness of evidence from the viewpoint of audit practice.
• Critique of previous literature on Bentham's theory
• Evaluation of evidence in decision-making support systems
• Analysis of professional standards for evidence reliability
• Highlights the necessity for evidence to pass common sense tests
• Identifies gaps in current professional standards
• Suggests innovations in decision support systems for evidence evaluation