Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Accounting

Singapore Management University

Series

2000

Articles 1 - 2 of 2

Full-Text Articles in Business

Using Computer Generated Assignments To Enhance Learning, Themin Suwardy Dec 2000

Using Computer Generated Assignments To Enhance Learning, Themin Suwardy

Research Collection School Of Accountancy

The assignment generator is a unique way of offering intellectual stimulation to students by providing them with different assignment data sets based on the same assignment specification. Due to the nature of first year accounting subjects, it is important to give students a major assignment that encompasses the full accounting cycle from journalising transactions through to preparing financial statements. Unfortunately, if all students have the same assignment specifications, the assignment is highly duplicable and the process may be seen to encourage cheating. The assignment generator provides unique assignments for each student and thus is one way of addressing the potential …


Virtual Auditing Agents: The Edgar Agent Challenge, Kay M. Nelson, Alex Kogan, Rajendra P. Srivastava, Miklos Vasarhelyi, Hai Lu May 2000

Virtual Auditing Agents: The Edgar Agent Challenge, Kay M. Nelson, Alex Kogan, Rajendra P. Srivastava, Miklos Vasarhelyi, Hai Lu

Research Collection School Of Accountancy

Intelligent agents can be used as agents of organizational change. This potential exists in the domain of accounting audit, where much of what is currently done manually in batch mode could be done continuously and on-line. We discuss the use of intelligent Internet agents as a way of changing and expanding audit practices in the virtual world. A quality/service framework is presented that suggests ways that accounting firms can evolve in this era of on-line opportunities. The EDGAR Agent is presented as an example of an intelligent Internet agent that gathers financial information. The challenges involved in the development of …