Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors
Year of publication: |
2023
|
---|---|
Authors: | Desai, Vikram ; Bucaro, Anthony C. ; Kim, Joung W. ; Srivastava, Rajendra P. ; Desai, Renu |
Published in: |
International journal of accounting information systems. - Amsterdam [u.a.] : Elsevier, ISSN 1467-0895, ZDB-ID 2211804-4. - Vol. 49.2023, p. 1-23
|
Subject: | Bayesian network | Design science | Expert systems | Going Concern Opinions | Model | Revised decisions | Bayes-Statistik | Bayesian inference | Wirtschaftsprüfung | Financial audit | Expertensystem | Expert system | Management-Informationssystem | Management information system |
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