...Huijue Kelly Duan; Miklos A. Vasarhelyi; Mauricio Codesso ABSTRACT This study proposes an internal control evaluation model that incorporates process mining and machine learning into audit procedures. The model consists of four components: process mining analysis, rule-based variant analysis...

.... Editor’s note: Accepted by Mohamed Zainelabdin Elbashir, under the Senior Editorship of Theophanis C. Stratopoulos. 12 05 2022 05 03 2024 01 04 2024 2024 outlier detection auditing data analytics machine learning unsupervised learning general ledgers The General...

...Hanxin Hu; Ting Sun; Miklos A. Vasarhelyi; Min Zhang ABSTRACT This study constructs a measure of audit quality that captures the effect of potential factors that are generally unobservable to people outside of the audit firm or client company. Using machine learning and a wide range of data...

...Wanying Jiang ABSTRACT Cybersecurity risk represents a growing business threat. However, little attention has been paid to its assessment. This study proposes a machine learning algorithm that considers firm cybersecurity risk disclosure, information technology governance, external monitoring...

... machine learning social media stock returns If you post too infrequently, your audience will forget that you exist, and you will quickly fade into the deep dark recesses of their minds. However, if you are posting too often, you will become a complete nuisance and they will dread seeing your...

... C. Editor's note: Accepted by Tawei Wang. 1 10 2020 1 9 2021 2022 textual analysis machine learning IT capability growth opportunities firm performance Much of what we know about the implications of information technology (IT) capability originates...

...Louise Hayes; J. Efrim Boritz ABSTRACT Restatements of audited financial statements are used for evaluating reporting quality and audit quality, and for other evaluative purposes. We constructed a machine learning algorithm to classify restatements by management intent based on the language...