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Big Data Techniques in Auditing Research and Practice: Current Trends and Future Opportunities
Journal of Accounting Literature, 2017 This paper analyses the use of big data techniques in auditing, and finds that the practice is not as widespread as it is in other related fields. We first introduce contemporary big data techniques to promote understanding of their potential application.
A. Gepp +3 more
semanticscholar +1 more source
Advanced Intelligent Discovery, EarlyView.Large language models are transforming microbiome research by enabling advanced sequence profiling, functional prediction, and association mining across complex datasets. They automate microbial classification and disease‐state recognition, improving cross‐study integration and clinical diagnostics.
Jieqi Xing +4 more
wiley +1 more source
Large Language Model in Materials Science: Roles, Challenges, and Strategic Outlook
Advanced Intelligent Discovery, EarlyView.Large language models (LLMs) are reshaping materials science. Acting as Oracle, Surrogate, Quant, and Arbiter, they now extract knowledge, predict properties, gauge risk, and steer decisions within a traceable loop. Overcoming data heterogeneity, hallucinations, and poor interpretability demands domain‐adapted models, cross‐modal data standards, and ...
Jinglan Zhang +4 more
wiley +1 more source
The Impact of Insurance Fraud Detection Systems [PDF]
The purpose of this paper is to characterize the impact of fraud detection systems on the auditing procedure and the equilibrium insurance contract, when a policyholder can report a loss that never occurred.
Jörg Schiller
core +3 more sources
Similarities and Differences Between Internal Auditing, Internal Public Auditing and Other Services [PDF]
The internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to ...
Gheorghe SUCIU
core
Motivation to use big data and big data analytics in external auditing
Managerial Auditing Journal, 2019 Purpose This paper aims to explore organisational intentions to use Big Data and Big Data Analytics (BDA) in external auditing. This study conceptualises different contingent motivating factors based on prior literature and the views of auditors ...
L. Dagilienė, L. Klovienė
semanticscholar +1 more source
Large Language Model‐Based Chatbots in Higher Education
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci +4 more
wiley +1 more source
Corporate Fraud, Governance and Auditing [PDF]
We analyze corporate fraud in a model where managers have superior information but, due to private benefits from empire building, are biased against liquidation. This may induce them to misreport information and even bribe auditors when liquidation would
Giovanni Immordino, Marco Pagano
core
Artificial Intelligence (AI) and Agribusiness: From Automation to Augmentation in a Global Context
Agribusiness, EarlyView.
Alexis H. Villacis
wiley +1 more source
Roadmap on Artificial Intelligence‐Augmented Additive Manufacturing
Advanced Intelligent Systems, EarlyView.This Roadmap outlines the transformative role of artificial intelligence‐augmented additive manufacturing, highlighting advances in design, monitoring, and product development. By integrating tools such as generative design, computer vision, digital twins, and closed‐loop control, it presents pathways toward smart, scalable, and autonomous additive ...
Ali Zolfagharian +37 more
wiley +1 more source