...Kit Wong; Thomas Hanne ABSTRACT With the advent of the era of Big Data, machine learning techniques are widely used in many technologies and industries. In machine learning, neural networks are used to recognize relationships between data. In this paper, neural networks are developed to support...

... and auditing and its realities. It shows studies using machine learning and natural language processing, including generative efforts, and robotic and extended process automation. It concludes that a very promising set of applications is emerging, but there is little immediate danger of being replaced...

...Brian D. Knox ABSTRACT Using a design science approach, I test whether machine learning can replace the first-stage allocation of activity-based costing (ABC). I call this combination machine learning activity-based costing (MLABC). I conduct three numerical experiments using simulated...

...Feiqi Huang; Yunsen Wang ABSTRACT The advances in machine learning have gained close attention from audit practitioners and standard setters. However, fewer than half of accounting programs teach predictive analysis, including machine learning. To develop students’ knowledge and skills of machine...

...Kathleen M. Bakarich; Patrick E. O'Brien ABSTRACT In this paper, we survey public accounting professionals to gauge the extent to which Artificial Intelligence (AI), specifically Robotic Process Automation (RPA) and Machine Learning (ML), are currently being utilized, as well as perceptions about...

...Huijue Kelly Duan; Hanxin Hu ABSTRACT This proposal applies measurement science (accounting), assurance science (auditing), and machine learning predictive analytics to epidemic research. It utilizes accounting frameworks, such as Continuous Monitoring, to establish a system that can assess...

...Soohyun Cho; Miklos A. Vasarhelyi; Ting (Sophia) Sun; Chanyuan (Abigail) Zhang ABSTRACT Machine learning is a subset of artificial intelligence, and it is a computational method that learns patterns from large and complex data. The learning processes enable us to make predictions for future events...

.../Intelligent Process Automation, Machine Learning, Blockchain, and Continuous Measurement and Assurance applications. Furthermore, we discuss the main effects of the data ecosystem on the measurement and assurance of business activities. We appreciate the helpful comments and suggestions from Deniz...