In the past 25 years, computer scientists and statisticians developed machine learning algorithms capable of modeling highly nonlinear transformations and interactions of input features. While actuaries use GLMs frequently in practice, only in the past few years have they begun studying these...

In the past 25 years, computer scientists and statisticians developed machine learning algorithms capable of modeling highly nonlinear transformations and interactions of input features. While actuaries use GLMs frequently in practice, only in the past few years have they begun studying these...

In 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update, ASU, 2016-13. Financial Instruments - Credit Losses, requiring firms to switch to a current expected credit losses (CECL) model. To assess the impact of this new standard, we performed semi-structured...

In the past 25 years, computer scientists and statisticians developed machine learning algorithms capable of modeling highly non-linear transformations and interactions of input features. While actuaries use GLMs frequently in practice, only in the past few years have they begun studying these...

Advances in information technology have enabled organizations to provide highly frequent feedback on goal progress. Although frequent feedback can provide timely information to individuals to improve task strategies, prior research has also shown that individuals are more likely to fixate on...

Contrary to Frey and Osborne's (2013) prediction that the accounting profession faces extinction, we argue that accountants can still create value in a world of big data analytics. To advance this argument, we provide a conceptual framework based on structured/unstructured data and problem...