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Artificial Intelligence (AI) in Accounting & Auditing: A Literature Review
Open Journal of Business and Management, 2022 This is a review work in the area of application of Artificial Intelligence (AI) in Accounting and Auditing. A semi-systematic or narrative review approach was employed in analyzing relevant published books and journals.
A. R. Hasan
semanticscholar +1 more source
Saving Face: Investigating the Ethical Concerns of Facial Recognition Auditing [PDF]
AAAI/ACM Conference on AI, Ethics, and Society, 2020 Although essential to revealing biased performance, well intentioned attempts at algorithmic auditing can have effects that may harm the very populations these measures are meant to protect.
Inioluwa Deborah Raji +5 more
semanticscholar +1 more source
Timing of Verification Procedures: Monitoring versus Auditing [PDF]
, 2005 This paper studies the strategic effect of a difference in timing of verification in an agency model. A principal may choose between two equally efficient verification procedures: monitoring and auditing.
Strausz, Roland
core +8 more sources
An audit of paediatric audits [PDF]
Archives of Disease in Childhood, 2004 An audit of audits at a children's hospital over a six year period showed that 27.8% fulfilled the criteria for a full audit and 22.2% were re-audited. It is recommended that newcomers to audit are given training on audit methodology and that all audit departments should audit their audits annually.
Cheri Mathews John +2 more
openaire +3 more sources
Audits, audit effectiveness, and post-audit tax compliance [PDF]
Journal of Economic Behavior & Organization, 2020 This study uses a laboratory experiment to investigate the effect of audit effectiveness, or the share of undeclared income that the tax agency detects in an audit, on post-audit tax compliance. We also study whether the effects of audits depend on a taxpayer's reporting behavior prior to the audit.
Matthias Kasper +2 more
openaire +3 more sources
International Journal of Financial Studies, 2022 This article studied the factors affecting the time taken for annual report submission through an analysis of 654 non-financial listed companies on the Vietnamese stock market from 2016 to 2020. Data collected were processed by using fixed-effect models (
Anh Huu Nguyen +3 more
doaj +1 more source
Auditing Orthopaedic Audit [PDF]
The Annals of The Royal College of Surgeons of England, 2008 INTRODUCTION Clinical audit plays an important role in the drive to improve the quality of patient care and thus forms a cornerstone of clinical governance. Assurance that the quality of patient care has improved requires completion of the audit cycle. A considerable sum of money and time has been spent establishing audit activity in the UK. Failure to
E Guryel, K Acton, S Patel
openaire +3 more sources
Cogent Business & Management, 2022 Truthfulness in accounting creates a significant concern for academics, practitioners, regulators, and the press. This study investigates the influence of the Board of Directors (BOD) characteristics on the truthfulness of accounting reports.
Hong Thi Xuan Nguyen +3 more
doaj +1 more source
Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis [PDF]
Accounting and Financial Control, 2020 This article highlights the transformation of views on the understanding of accounting as a science in the new conditions for the functioning of enterprises operating in globalized markets in a dynamic competitive environment.
Serhii Lehenchuk +2 more
doaj +1 more source
Applying the CAMEL model to assess performance of commercial banks: empirical evidence from Vietnam [PDF]
Banks and Bank Systems, 2020 The paper aims to investigate the impact of CAMEL components on the financial performance of commercial banks in Vietnam. Three econometric models are built using four CAMEL’s crucial indicators as independent variables (capital adequacy, asset quality ...
Anh Huu Nguyen +2 more
doaj +1 more source