Expert systems often employ a weight on rules to capture conditional probabilities. For example, in classic rule-based settings, Pr(h | e) = x is used to mean "If e is known to be true then conclude h is true with probability x." Further, other probability-based approaches, such as influence...

One of the areas of judgment research in accounting and financial applications is that of accounting regulation. Previously, artificial intelligence efforts at modeling human judgment in accounting regulation systems have concentrated on rule‐based expert systems. In those systems, general...

This paper describes the development of an integrated intelligent (expert) system and conventional information system to support decision making of a diagnostic decision in a multi‐agent environment. It argues that many a priori requirements for the information system can be elicited by...

A number of different tests and approaches are developed to determine the existence of potential anomalies in rule-based systems that employ MYCIN uncertainty factors (weights). First, the distribution of weights is compared to other systems' distributions and weights are investigated as to...

This paper summarizes the contributions to the International Journal of Intelligent Systems in Accounting, Finance and Management over its first four years. A taxonomy of papers by functional area and methodology is developed. Rankings of contributions by author, institution and country are...