Skip Nav Destination
Close Modal
Update search
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
NARROW
Format
Journal
Article Type
Issue Section
Date
Availability
1-5 of 5
Keywords: deep learning
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Sort by
Journal Articles
Utilizing Deep Learning for Field-Level Information Extraction from German Real Estate Tax Notices
Available to Purchase
Journal of Emerging Technologies in Accounting (2025) 22 (1): 101–118.
Published: 01 April 2025
... semistructured documents such as invoices and receipts have been extensively studied, tax notices represent a largely unexplored area due to their information richness and layout complexity. This article presents a study investigating the potential of deep learning-based information extraction for German real...
Journal Articles
Predicting Earnings Directional Movement Utilizing Recurrent Neural Networks (RNN)
Available to Purchase
Journal of Emerging Technologies in Accounting (2022) 19 (2): 43–59.
Published: 01 September 2022
... A. Vasarhelyi. 1 1 2021 1 6 2021 2022 artificial intelligence deep learning earnings prediction recurrent neural networks (RNN) XBRL financial statement analysis Improvement of financial statement analysis modeling, by creating more advanced and comprehensive models...
Includes: Supplementary data
Journal Articles
Predicting Public Procurement Irregularity: An Application of Neural Networks
Available to Purchase
Journal of Emerging Technologies in Accounting (2018) 15 (1): 141–154.
Published: 01 July 2018
... and other irregularities. public procurement bidding contractor neural networks deep learning Government has the fiduciary obligation to provide goods, services, and infrastructures for social development and the welfare of citizens, such as road and rail construction, healthcare...
Journal Articles
The Incremental Informativeness of the Sentiment of Conference Calls for Internal Control Material Weaknesses
Available to Purchase
Journal of Emerging Technologies in Accounting (2018) 15 (1): 11–27.
Published: 01 July 2018
...Ting Sun ABSTRACT Using a deep-learning-based textual analyzer provided by IBM Watson, this paper obtains scores measuring the overall sentiment and emotion of “joy” from the transcripts of conference calls and uses them as additional predictors of internal control material weaknesses (ICMWs...
Includes: Supplementary data
Journal Articles
Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation
Available to Purchase
Journal of Emerging Technologies in Accounting (2016) 13 (2): 1–20.
Published: 01 September 2016
... of deep learning in conjunction with much faster machines and dimensionally larger storage spaces (and samples). The area of auditing has lagged business adoption in the past ( Oldhouser 2016 ), but is prime for partial automation due to its labor intensiveness and range of decision structures. Several...