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Artificial intelligence in accounting and auditing : using expert systems

Vasarhelyi, Miklos A. (contributor) - 1988

Persistent link: https://www.econbiz.de/10000773427

Text visual analysis in auditing : data analytics for journal entries testing

Lee, Heejae; Zhang, Lu; Liu, Qi; Vasarhelyi, Miklos A. - In: International journal of accounting information systems 46 (2022), pp. 1-12

Persistent link: https://www.econbiz.de/10013494095

Explainable Artificial Intelligence (XAI) in auditing

Zhang, Chanyuan; Cho, Soohyun; Vasarhelyi, Miklos A. - In: International journal of accounting information systems 46 (2022), pp. 1-22

Persistent link: https://www.econbiz.de/10013494098

Full population testing : applying multidimensional audit data sampling (MADS) to general ledger data auditing

Freiman, Jamie W.; Kim, Yongbum; Vasarhelyi, Miklos A. - In: International journal of accounting information systems 46 (2022), pp. 1-16

Persistent link: https://www.econbiz.de/10013494099

Audit data analytics, machine learning, and full population testing

Huang, Feiqi; No, Won Gyun; Vasarhelyi, Miklos A.; Yan, … - In: The Journal of finance and data science : JFDS 8 (2022), pp. 138-144

Emerging technologies like data analytics and machine learning are impacting the accounting profession. In particular, significant changes are anticipated in audit and assurance procedures because of those impacts. One such potential change is audit sampling. As audit sampling only provides a...

Persistent link: https://www.econbiz.de/10014433786

Assessing audit effort in response to exogenous shocks : evidence from Korea on the impact of enhanced audit standards and COVID-19

Kim, Jumi; Kim, Meehyun; Yoon, Yangin (Ben); No, Won Gyun; … - In: International journal of auditing : IJA 28 (2024) 4, pp. 695-716

Persistent link: https://www.econbiz.de/10015137994

A field study on the use of process mining of event logs as an analytical procedure in auditing

Jans, Mieke; Alles, Michael G.; Vasarhelyi, Miklos A. - In: The accounting review : a publication of the American … 89 (2014) 5, pp. 1751-1773

Persistent link: https://www.econbiz.de/10010428720

The impact of enterprise resource planning (ERP) systems on the audit report lag

Kim, Jongkyum; Nicolaou, Andreas I.; Vasarhelyi, Miklos A. - In: Journal of emerging technologies in Accounting 10 (2013), pp. 63-88

Persistent link: https://www.econbiz.de/10010404209

Innovation and practice of continuous auditing

Chan, David Y.; Vasarhelyi, Miklos A. - In: International journal of accounting information systems 12 (2011) 2, pp. 152-160

Persistent link: https://www.econbiz.de/10009159889

Design and evaluation of a continuous data level auditing system

Kogan, Alexander; Alles, Michael G.; Vasarhelyi, Miklos A. - In: Auditing : a journal of practice & theory 33 (2014) 4, pp. 221-245

Persistent link: https://www.econbiz.de/10010467316