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Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors
Desai, Vikram; Bucaro, Anthony C.; Kim, Joung W.; … - In: International journal of accounting information systems 49 (2023), pp. 1-23
Persistent link: https://www.econbiz.de/10014318145
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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....
Persistent link: https://www.econbiz.de/10014364135
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Extent of artificial intelligence into accounting and auditing work : an analytical attempt of job and duties
Abukhader, Sajed M. - In: International journal of business process integration … 10 (2020) 2, pp. 125-136
Persistent link: https://www.econbiz.de/10012612867
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An investigation of artificial intelligence application in auditing
Tamanna Abdul Rahman Dalwai; Madbouly, Araby; … - In: Artificial Intelligence and COVID Effect on Accounting, (pp. 101-114). 2022
Persistent link: https://www.econbiz.de/10013367356
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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
Persistent link: https://www.econbiz.de/10009565241
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The value of restatement to fraud prediction
Qiu, Shi; He, Hong-Qu; Luo, Yuan-sheng - In: Journal of business economics and management 20 (2019) 6, pp. 1210-1237
restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies … restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as … positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future …
Persistent link: https://www.econbiz.de/10012176099
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Development of a decision support system for client acceptance in independent audit process
Cebi, Selcuk; Karakurt, Necip Fazıl; Kurtulus, Erkan; … - In: International journal of accounting information systems 53 (2024), pp. 1-23
Persistent link: https://www.econbiz.de/10015072506
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Understanding investor perceptions of financial statement fraud and their use of red flags : evidence from the field
Brazel, Joseph F.; Jones, Keith L.; Thayer, Jane; … - In: Review of accounting studies 20 (2015) 4, pp. 1373-1406
Persistent link: https://www.econbiz.de/10011396627
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Using evidential reasoning technology to enhance the audit quality assurance inspection process
Mock, Theodore J.; Ragothaman, Srinivasan C.; … - In: Journal of emerging technologies in Accounting 15 (2018) 1, pp. 29-43
Persistent link: https://www.econbiz.de/10012418982
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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
Persistent link: https://www.econbiz.de/10011719963