Assuring the quality of an expert system is critical. A poor quality system may make costly
errors resulting in considerable damage to the user or owner of the system, such as financial …

Auditors are using computers with increasing frequency in their engagements, and computer-
based decision aids such as decision support systems (DSS) and knowledge-based expert …

With rapidly growing interest in the development of knowledge-based computer consulting
systems for various problem domains, the difficulties associated with knowledge acquisition …

Most definitions of an expert system include some reference to the ability of the system to
perform at a level close to human expert performance. Yet the validation of expert systems …

Internal control issues are of significance to entities to assure the accuracy, reliability, and
timeliness of the financial reports. Although management is responsible for maintaining an …

To effectively pursue ethical action, the business community must recognize that the
fundamental form of human association is not the" social contract" into which persons enter …

This paper identifies themes in the audit judgment literature and suggests implications of the
research that supports them. Research on outcome behaviors and investigations of the …

Tools to assist auditors in making sound, complete, and consistent judgements have
become increasingly important due to regulation, litigation, and the desire to increase audit …

The purpose of this study is to evaluate a hybrid system as a decision support model to
assist with the auditor's going‐concern assessment. The going‐concern assessment is often …

Classic rule-based systems appeared to have enormous potential for accounting and
auditing problems. Unfortunately, there has been limited adoption of those systems. Why …