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Editorial: the rise of accounting : making accounting information relevant again with exogenous data

Cheong, Arion; Duan, Huijue Kelly; Huang, Qing; … - In: Journal of emerging technologies in Accounting 19 (2022) 1, pp. 1-20

Persistent link: https://www.econbiz.de/10014308784

Artificial intelligence co-piloted auditing

Gu, Hanchi; Schreyer, Marco; Moffitt, Kevin; … - In: International journal of accounting information systems 54 (2024), pp. 1-30

Persistent link: https://www.econbiz.de/10015072615

Outlier detection in auditing : integrating unsupervised learning within a multilevel framework for general ledger analysis

Wei, Danyang; Cho, Soohyun; Vasarhelyi, Miklos A.; … - In: The journal of information systems : JIS ; a semiannual … 38 (2024) 2, pp. 123-142

Persistent link: https://www.econbiz.de/10014633223

A Framework of Applying Process Mining for Fraud Scheme Detection

Chiu, Tiffany; Wang, Yunsen; Vasarhelyi, Miklos A. - 2017

Process mining has been used for auditing and internal control risk assessment as an audit analytical tool. This paper … aims at providing a framework on how process mining can be applied to identify fraud schemes and assessing the riskiness of …/activities with potential fraud schemes and then assigning risk levels, which could be used as an automatic tool to test the fraud …

Persistent link: https://www.econbiz.de/10014120517

Impact of business analytics and enterprise systems on managerial accounting

Appelbaum, Deniz; Kogan, Alexander; Vasarhelyi, Miklos A.; … - In: International journal of accounting information systems 25 (2017), pp. 29-44

Persistent link: https://www.econbiz.de/10011730034

Designing CA/CM to fit not-for-profit organizations

Appelbaum, Deniz; Kozlowski, Stephen; Vasarhelyi, Miklos A. - In: Managerial auditing journal 31 (2016) 1, pp. 87-110

Persistent link: https://www.econbiz.de/10011442076

Continuous Monitoring and Audit Methodology for Medication Procurement

Wang, Wenru - 2020

Continuous audit has presently been adopted by many public and private firms, despite different adoption levels (PwC, 2006; Vasarhelyi et al., 2012). Implementations of continuous monitoring and audit on government procurement analysis are rare, even though wastes and abuses easily occur during the...

Persistent link: https://www.econbiz.de/10012833452

A Machine Learning Approach of Measuring Audit Quality : Evidence From China

Hu, Hanxin; Sun, Ting; Vasarhelyi, Miklos A.; Zhang, Min - 2021

This study develops machine learning models to predict audit quality by using a wide range of data describing detailed characteristics of accounting firms, individual audit partners, and public companies in China. It constructs the surprise score, a new measure of audit quality, calculated as...

Persistent link: https://www.econbiz.de/10013239555

A framework for auditor data literacy : a normative position

Appelbau, Deniz; Showalter, D. Scott; Sun, Ting; … - In: Accounting horizons : a quarterly publication of the … 35 (2021) 2, pp. 5-25

Persistent link: https://www.econbiz.de/10012695037

Robotic process automation for auditing

Moffitt, Kevin C.; Rozario, Andrea M.; Vasarhelyi, Miklos A. - In: Journal of emerging technologies in Accounting 15 (2018) 1, pp. 1-10

Persistent link: https://www.econbiz.de/10012418966