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Comprehensive red flag model for accounting fraud detection using qualitative and quantitative variables

Lloret-Millán, Pilar; Arimany-Serrat, Núria; Amat … - In: Research handbook on financial accounting, (pp. 87-104). 2024

Persistent link: https://www.econbiz.de/10014475265

"And one man in his time plays many parts" : Samuel Pepys business administrator, accomptant and auditor

McBride, Karen M. - In: Business history 64 (2022) 7, pp. 1369-1387

Persistent link: https://www.econbiz.de/10013418962

A systematic review of experimental research on accountability in auditing

Donnelly, Amy M.; Donnelly, David P. - In: Behavioral research in accounting 35 (2023) 2, pp. 37-72

Persistent link: https://www.econbiz.de/10014390367

Institutional structures and strength of auditing and financial reporting standards in Africa

Adela, Vincent; Abeka, Mac Junior; Tackie, George; … - In: Journal of accounting in emerging economies : JAEE 13 (2023) 5, pp. 1000-1024

Persistent link: https://www.econbiz.de/10014427729

Introduction : analytics in accounting and auditing

Rana, Tarek; Svanberg, Jan; Öhman, Peter; Lowe, Alan - In: Handbook of Big Data and Analytics in Accounting and …, (pp. 1-13). 2023

Persistent link: https://www.econbiz.de/10013555498

The challenges facing Vietnamese accountants and auditors with the adoption of emerging technologies

Thuy Thu Nguyen; Lan Anh Nguyen; Kend, Michael; Van Anh … - In: Handbook of Big Data and Analytics in Accounting and …, (pp. 41-63). 2023

Persistent link: https://www.econbiz.de/10013555510

How blockchain is transforming accounting, auditing and finance : a systematic review

Singh, Manpreet; Joshi, Mahesh; Sharma, Sharad; Rana, Tarek - In: Handbook of Big Data and Analytics in Accounting and …, (pp. 535-560). 2023

Persistent link: https://www.econbiz.de/10013555660

Will ChatGPT revolutionize accounting? : the benefits of Artificial Intelligence (AI) in accounting

Hacker, Bernd - 2023

It's an experiment! This paper explores how ChatGPT can be used in accounting and reporting to automate routine tasks …

Persistent link: https://www.econbiz.de/10014304986

Introducing machine learning in auditing courses

Huang, Feiqi; Wang, Yunsen - In: Journal of emerging technologies in Accounting 20 (2023) 1, pp. 195-211

Persistent link: https://www.econbiz.de/10014310037

Detection models for unintentional financial restatements

Papík, Mário; Papíková, Lenka - In: Journal of business economics and management 21 (2020) 1, pp. 64-86

The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial … restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive … price. Most of authors focus on prediction of accounting frauds and financial restatements remain in the background of …

Persistent link: https://www.econbiz.de/10012176183