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1. |
Editorial |
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Intelligent Systems in Accounting, Finance and Management,
Volume 1,
Issue 3,
2014,
Page 153-153
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PDF (126KB)
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ISSN:1055-615X
DOI:10.1002/j.1099-1174.1992.tb00016.x
出版商:Wiley
年代:2014
数据来源: WILEY
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2. |
Assisting Inexperienced Accountants in Developing Financial Statements |
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Intelligent Systems in Accounting, Finance and Management,
Volume 1,
Issue 3,
2014,
Page 155-162
B. Back,
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PDF (1043KB)
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摘要:
AbstractFinnish accounting regulation allows firms a lot of discretion in affecting net profit, e.g. via tax depreciation on fixed assets and changes in untaxed reserves. The Tax Authorities use the net profit as a basis when calculating taxes for the period. This means that tax planning plays a central role in developing financial statements. The planning requires a lot of expertise and is often a difficult and time‐consuming task, especially for less experienced accountants. The author has built a knowledge‐based system to aid in developing the financial statements for limited companies. The usability of the system for inexperienced accountants has been tested and the system and the test conducted is described. The results of the test show that the system is of considerable help for inexperienced accountants.
ISSN:1055-615X
DOI:10.1002/j.1099-1174.1992.tb00017.x
出版商:Wiley
年代:2014
数据来源: WILEY
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3. |
Case‐Based Reasoning and Risk Assessment in Audit Judgment |
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Intelligent Systems in Accounting, Finance and Management,
Volume 1,
Issue 3,
2014,
Page 163-171
Eric L. Denna,
James V. Hansen,
Rayman D. Meservy,
Larry E. Wood,
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摘要:
AbstractThe purpose of this paper is to describe the results of an effort to utilize case‐based reasoning (CBR) to model a specific audit judgment task. To date, most efforts to develop computational models of audit judgment have used strictly rule‐based representation methods. Some researchers have recently adopted more robust structures to model the auditor domain knowledge. Although these recent efforts to extend the representation methods appear to be more accurate descriptions of auditor reasoning and memory, they still lack a comprehensive theory to guide the development of the model. A commonly encountered phenomenon in audit judgment is for an auditor to compare the current case to similar previous experiences. Others have proposed a model for this type of judgment in other expert judgment domains. This model has become known as case‐based reasoning (CBR). This study describes our initial efforts to utilize CBR to model a specific audit judgment task.
ISSN:1055-615X
DOI:10.1002/j.1099-1174.1992.tb00018.x
出版商:Wiley
年代:2014
数据来源: WILEY
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4. |
A Case Study and Field Evaluation of EDP‐XPERT |
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Intelligent Systems in Accounting, Finance and Management,
Volume 1,
Issue 3,
2014,
Page 173-185
William F. Messier,
James V. Hansen,
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PDF (1674KB)
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摘要:
AbstractThis paper reports on the continued evaluation of EDP‐XPERT, and expert system for assisting Computer Audit Specialists (CASs) in evaluating the reliability of EDP controls in advanced computer environments. The current evaluation of the system involved four phases. First, Senior CASs used the system on two case studies. Second, it was then used by the Senior CASs to evaluate recently completed audits. Third, a sensitivity analysis of the system's output was conducted. Fourth, the knowledge base was reprogrammed into another expert system shell and the Senior CASs' responses on the two cases and the audits were re‐run. The results indicated that EDP‐XPERT performed well on the case studies but that performance declined on the audits. The sensitivity analysis showed that EDP‐XPERT's conclusions were affected by moderate perturbations of the CASs' input judgments. Finally, reprogramming the knowledge base into a more flexible expert system shell substantially improved the performance of the system's judgements.
ISSN:1055-615X
DOI:10.1002/j.1099-1174.1992.tb00019.x
出版商:Wiley
年代:2014
数据来源: WILEY
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5. |
The Uses of Advanced Information Technology in Audit Planning |
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Intelligent Systems in Accounting, Finance and Management,
Volume 1,
Issue 3,
2014,
Page 187-193
David Murphy,
Carol E. Brown,
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PDF (909KB)
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摘要:
AbstractExpert systems, intelligent databases and other forms of advanced information technology are quickly becoming pervasive tools in accounting and auditing. All the major public accounting firms are either using such systems in their auditing practice or have them under development. This paper describes the use of several systems used for audit planning. These are divided into three functional areas: audit risk assessment, internal control evaluation and audit program development. The advantages and disadvantages of these systems as they relate to auditing are discussed.
ISSN:1055-615X
DOI:10.1002/j.1099-1174.1992.tb00020.x
出版商:Wiley
年代:2014
数据来源: WILEY
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6. |
A Vertical Application Platform for Knowledge‐Based Financial Systems |
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Intelligent Systems in Accounting, Finance and Management,
Volume 1,
Issue 3,
2014,
Page 195-205
Jeffrey Damens,
Paul Sitruk,
Nancy Martin,
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摘要:
AbstractImplementations of knowledge‐based systems can be divided into two distinct parts: the knowledge base and the underlying control software. The underlying control software implements reasoning mechanisms and manages data required by the knowledge base. We call this underlying control software a ‘vertical application platform‘. The vertical application platform may be re‐used by other knowledge‐based applications which have similar reasoning requirements. This paper studies a knowledge‐based system called Risk Advisorsmwhich aids in the identification and assessment of audit risks. The knowledge roles and reasoning requirements of the knowledge base, and the architecture and implementation of the vertical application platform which implement the necessary reasoning mechanisms are described. The Risk Advisorsmapplication platform has in fact been applied with a different knowledge model to other problems in a similar domain.
ISSN:1055-615X
DOI:10.1002/j.1099-1174.1992.tb00021.x
出版商:Wiley
年代:2014
数据来源: WILEY
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7. |
An Exploratory Analysis of Accounting Expert System Abstracts |
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Intelligent Systems in Accounting, Finance and Management,
Volume 1,
Issue 3,
2014,
Page 207-220
Gopal Shanker,
Sree Nilakanta,
Dan Norris,
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摘要:
AbstractA classification scheme was developed to show trends and categorize articles on accounting expert systems (AES) which were written during the period 1977 to 1989 and abstracted in Brown (1989). The analysis shows that the number of articles on AES has been burgeoning since 1985. The number of introductory articles has declined, as authors have assumed reader familiarity with expert systems concepts. Research in all areas of accounting has been increasing and a wide range of issues in AES has been covered, but with an increasing emphasis on tax and auditing, perhaps due to the influence of large management consulting/accounting firms. Finally, for most subcategories within AES, the focus of the articles along the ES dimension has been on the prototyping and working model stages of development.
ISSN:1055-615X
DOI:10.1002/j.1099-1174.1992.tb00022.x
出版商:Wiley
年代:2014
数据来源: WILEY
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8. |
Analysis of Accounting Expert Systems Citations: An Alternative Accounting Classification Scheme |
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Intelligent Systems in Accounting, Finance and Management,
Volume 1,
Issue 3,
2014,
Page 221-231
Carol E. Brown,
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PDF (1348KB)
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摘要:
AbstractThis paper compares and contrasts a paper by Shanker, Nilakanta, and Norris (1992) that quantitatively analyzes citations with Brown (1989). The analytical approach used by Shankeret al.is discussed in light of the background and limitations of the original study, the accounting classification scheme used for the analysis, and classification differences caused by either authors classifying their own articles or someone else classifying the articles based on abstracts. An alternative accounting classification scheme is presented that uses four dimensions to describe and organize the discipline of accounting: accounting tasks, domain, organization type, and service provider. In this context, a number of representative accounting expert systems are classified and discussed. Recommendations are suggested for further research.
ISSN:1055-615X
DOI:10.1002/j.1099-1174.1992.tb00023.x
出版商:Wiley
年代:2014
数据来源: WILEY
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