Die Prüfung des Internen Kontrollsystems (IKS) ist eine der Hauptaufgaben bei Abschlußprüfungen. Der vorliegende Beitrag untersucht grundlegende Techniken der künstlichen Intelligenz, insbesondere regelbasierte Expertensysteme, auf ihre Eignung zur Unterstützung der Beurteilung des IKS bei...

A broad range of companies around the world has welcomed artificial intelligence (AI) technology in daily practices because it provides decision-makers with comprehensive and intuitive messages about their operations and assists them in formulating appropriate strategies without any hysteresis....

This paper studies the flow-performance relationship of three different investor groups in mutual funds: Households, financial corporations, and insurance companies and pension funds, establishing the following findings: Financial corporations have a strong tendency to chase past performance and...