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?
Close Modal
Sort by
Journal Articles
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (2): 43–59.
Published: 01 September 2022
... intelligence deep learning earnings prediction recurrent neural networks (RNN) XBRL financial statement analysis The authors thank Miklos A. Vasarhelyi as well as the participants at the 2019 American Accounting Association Annual Meeting. Amos Baranes, Academy City, Netanya, Israel...
Includes: Supplementary data
Journal Articles
Journal of Emerging Technologies in Accounting (2018) 15 (1): 141–154.
Published: 01 July 2018
... for identifying irregularities ( Lungeanu 2012 ). 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...
Journal Articles
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
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...