Purpose The purpose of this study is to explore the degree of compliance of a sample of
European Union (EU) listed groups with the International Financial Reporting Standard 15 …

We designed, implemented, and evaluated a curriculum that trains accounting students and
professionals in process mining, an important emerging technology that is not extensively …

This paper has tried to assess the level of compliance of disclosure requirements of the
International Financial Reporting Standard (IFRS) 15 “Revenue from Contracts with …

In the study, we confirm that reporting entities increase discretionary revenue when their pre-
managed operating income and net earnings are slightly lower than the consensus forecast …

Process mining is an emerging technology that allows users to visualize all potential
variations of business processes within an organization. It holds significant potential for …

The study at hand develops the Audit and Assurance Value Chain as a structured framework
with four categories: accessing information and data, verifying information, protecting …

Process mining is an efficient method that can analyze the full population of transactions
using the event log of business processes. Conventional rule-based process mining …

Die technologischen Möglichkeiten der Künstlichen Intelligenz (KI) haben erhebliche
Auswirkungen auf den Berufsstand der Wirtschaftsprüfer. Dennoch gibt es keine Leitlinien …

We present a novel hands-on approach for teaching students the concepts and business
processes of transaction cycles. Specifically, the hands-on activities focus on sales and …

Process Mining (PM) is a modern approach for analyzing business processes and
associated with far-reaching improvements (such as increased internal control evaluation, or …