摘要:

AbstractThis paper summarizes the contributions to theInternational 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 summarized.

ISSN:1055-615X    

DOI:10.1002/j.1099-1174.1995.tb00088.x

出版商:Wiley    

年代:2014

数据来源: WILEY

摘要:

AbstractAMTexpertis a prototype of an expert decision support system (EDSS) for the corporate alternative minimum tax (AMD. The corporate AMT was introduced as part of the Tax Reform Act of 1986 in order to force US corporations to pay more tax. The complicated and interrelated nature of the AMT system has made compliance and planning even more difficult for corporate taxpayers. Given the complexities of the corporate AMT, significant benefits may accrue from the development of an EDSS. In effect, an EDSS combines the judgmental benefits of an expert system (ES) with the computational benefits of a decision support system (DSS).AMTexpertis menu driven with six interdependent phases. The heart of the system is a ‘scoreboard’ used to compare and evaluate alternative tax positions. Context‐sensitive advice and explanations are provided to guide the user. The system was validated and evaluated by two groups of outside experts.AMTexpertdemonstrates that an EDSS may be developed from existing tax and systems software.

ISSN:1055-615X    

DOI:10.1002/j.1099-1174.1995.tb00089.x

出版商:Wiley    

年代:2014

数据来源: WILEY

摘要:

AbstractThis paper reports on the development of FRA (Financial Report Analyst), an intelligent, multimedia educational software system which is designed to teach financial statement analysis to business students and professional trainees. FRA is based on a new kind of teaching architecture called a goal‐based scenario, a “learning by doing” environment in which the student acts in a realistic role and obtains helpful coaching while performing assigned tasks. In FRA, the student plays the role of a lending analyst at a bank who must make important commercial lending decisions. Usability tests of FRA have been conducted with students in the Kellogg Graduate School of Management at Northwestern University. The paper discusses: theoretical advantages of goal‐based scenarios; the architecture of FRA; and ongoing and future research.

ISSN:1055-615X    

DOI:10.1002/j.1099-1174.1995.tb00090.x

出版商:Wiley    

年代:2014

数据来源: WILEY

摘要:

AbstractThe introduction of expert systems technology into the audit environment has opened a new avenue of auditor legal liability. This paper examines the potential impact expert systems will have on auditor liability. The presentation of this new avenue of auditors' legal liability explores both the potential for litigation under failure of auditor/expert system collaboration to yield prudent decisions and the failure to use an available expert system. The risks evolving from failure to use an available expert system include the possibility that the system could be used against the auditor in the courtroom. While case law will ultimately determine the bounds of this liability, this paper acquaints the reader with the important legal issues involved and the varied outcomes that could emerge. It should also be noted that while the specific example presented in this paper relates to the audit profession, the legal concepts are of equivalent concern to other professions enduring broad implementation of expert systems.

ISSN:1055-615X    

DOI:10.1002/j.1099-1174.1995.tb00091.x

出版商:Wiley    

年代:2014

数据来源: WILEY

摘要:

AbstractThis paper reports empirical results on the definition and diffusion of expert systems (ESs). The findings are based on a questionnaire that was sent to Belgian external audit firms in June 1993. Audit firms were chosen as the questionnaire's target group because another part of the survey was aimed at gathering information concerning the audit of ESs. The definition section deals with the importance of several ES characteristics as seen by the sample of practitioners. Results are compared with opinions from theoretical literature and reveal significant differences. The section on diffusion of ESs is intended to provide an indication of the extent of development and usage of ESs in todays business life. On the basis of the sample of audit firms that reported on their auditees' situations, diffusion rates are rather low. Each of these sections is introduced by a short literature review. As both sections are largely based on the results of a survey, relevant details are included in the first section.

ISSN:1055-615X    

DOI:10.1002/j.1099-1174.1995.tb00092.x

出版商:Wiley    

年代:2014

数据来源: WILEY

ISSN:1055-615X    

DOI:10.1002/j.1099-1174.1995.tb00093.x

出版商:Wiley    

年代:2014

数据来源: WILEY