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Enhancing Audit Quality Through Artificial Intelligence: An External Auditing Perspective, Jonah Mitan
Enhancing Audit Quality Through Artificial Intelligence: An External Auditing Perspective, Jonah Mitan
Accounting Undergraduate Honors Theses
The evolving landscape of the audit profession has been significantly influenced by the integration of artificial intelligence (AI) and automation, marking a pivotal shift in audit methodologies, the auditors' roles, and the overarching quality of audits. This thesis delves into the breadth of AI's impact on the industry through a comprehensive review of academic literature, professional publications, and industry insights, highlighting the transformative effects of AI on audit processes. AI-driven tools, including machine learning, deep learning, and natural language processing can expedite laborious audit tasks, enhancing data analytics capabilities, and enabling more accurate risk assessment and fraud detection. AI technologies …
Predicting Changes In Earnings: A Walk Through A Random Forest, Joshua Hunt
Predicting Changes In Earnings: A Walk Through A Random Forest, Joshua Hunt
Graduate Theses and Dissertations
This paper investigates whether the accuracy of models used in accounting research to predict categorical dependent variables (classification) can be improved by using a data analytics approach. This topic is important because accounting research makes extensive use of classification in many different research streams that are likely to benefit from improved accuracy. Specifically, this paper investigates whether the out-of-sample accuracy of models used to predict future changes in earnings can be improved by considering whether the assumptions of the models are likely to be violated and whether alternative techniques have strengths that are likely to make them a better choice …