This paper reviews the nature of accounting and auditing problems and the need for
application of artificial intelligence (AI) technologies to the discipline. The discussion …

Modern audit engagements often involve examination of clients that are using Big Data and
analytics to remain competitive and relevant in today's business environment. Client systems …

Im 1. Kapitel: Einführung und institutionelle Grundlagen wurde dargestellt, dass die
gegenwärtige Diskussion im externen Rechnungswesen insbesondere dessen Rolle als …

External auditors are continually facing intense pressure to be more efficient in conducting
audits without compromising quality and effectiveness. Optimal utilization of internal audit …

The purpose of this paper is to advance research in internal audit (IA) evaluation by devel-
oping an IA assessment model that considers interrelationships among specific factors used …

This study uses the Elaboration Likelihood Model as a theoretical framework to examine
auditors' sensitivity to the integrity of an evidence source, the consistency of more than one …

Denetim kanıtı, denetlenen bilgilerin önceden saptanmış ölçütlere uygunluk derecesini
belirlemek amacıyla denetçi tarafından kullanılan her türlü bilgi, belge ve kayıtlardır …

In this article we extend the work of Loebbecke et al.(1989) and illustrate the use of an
evidential reasoning approach for developing fraud risk analysis models under the Bayesian …

Purpose Continuous benchmarking of a closed-loop supply chain (CLSC) network is
required to achieve circular economic viability for end-of-life vehicle (ELV) recovery …

The main purpose of this article is to introduce the evidential reasoning approach, a
research methodology, for decision making under uncertainty. Bayesian framework and …