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Governance of artificial intelligence applications in a business audit via a fusion fuzzy multiple rule-based decision-making model

Hu, Kuang-Hua; Chen, Fu-Hsiang; Hsu, Ming-Fu; Tzeng, … - In: Financial innovation : FIN 9 (2023) 1, pp. 1-31

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....

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The effect of the strictness of consultation requirements on fraud consultation

Gold, Anna; Knechel, W. Robert; Wallage, Philip - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 925-949

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Detection of accounting frauds using the rule-based expert systems within the scope of forensic accounting

Ozturk, Mahmut Sami; Usul, Hayrettin - In: Contemporary issues in audit management and forensic …, (pp. 155-171). 2020

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Can simple metaphors be used as decision aids to promote professional skepticism?

Durkin, Mary P.; Rose, Jacob M.; Thibodeau, Jay C. - In: Journal of information systems : a publication of the … 34 (2020) 1, pp. 47-60

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Fraud risk analysis in the financial audit based on the indicators for detection of accounting manipulations

Oltean, Ionela-Maria - In: Review of economic studies and research Virgil Madgearu 9 (2016) 2, pp. 93-122

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Evaluating the intentionality of identified misstatements : how perspective can help auditors in distinguishing error from fraud

Hamilton, Erin L. - In: Auditing : a journal of practice & theory 35 (2016) 4, pp. 57-78

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Using evidential reasoning technology to enhance the audit quality assurance inspection process

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The risk of fraud in family firms : assessments of external auditors

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Do auditors and audit committees lower fraud risk by constraining inconsistencies between financial and nonfinancial measures?

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Coordination and communication challenges in global group audits

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