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Accounting Commons™

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Faculty Publications

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Articles 391 - 402 of 402

Full-Text Articles in Accounting

Learn Audit Selection Rules From Data: A Genetic Algorithms Approach, David P. Greene, Rayman D. Meservy, Stephen F. Smith Jan 1992

Learn Audit Selection Rules From Data: A Genetic Algorithms Approach, David P. Greene, Rayman D. Meservy, Stephen F. Smith

Faculty Publications

The construction of expert systems typically require the availability of expertise that can be modeled. However, there are many important problems where no expertise exists, yet there is a wealth of data indicating results in different situations. Machine learning algorithms attempt to discover rules which capture the regularities that exists in such data.

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Case-Based Reasoning And Risk Assessment In Audit Judgment, Eric L. Denna, James V. Hansen, Rayman D. Meservy, Larry E. Wood Sep 1991

Case-Based Reasoning And Risk Assessment In Audit Judgment, Eric L. Denna, James V. Hansen, Rayman D. Meservy, Larry E. Wood

Faculty Publications

The purpose of this paper is to describe the results of an effort to utilize Case Based Reasoning (CBR) to model a specific audit judgment task. To date most efforts to develop computational models of audit judgment have used strictly rule-based representation methods. Some researchers have recently adopted more robust structures to model the auditor domain knowledge. Although these recent efforts to extend the representation methods appear to be more accurate descriptions of auditor reasoning and memory, they still lack a comprehensive. theory to guide the development of the model. A commonly encountered phenomenon in audit judgment is for an …

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Development And , Application Of Expert Systems In Audit Services, Eric L. Denna, James V. Hansen, Rayman D. Meservy Jun 1991

Development And , Application Of Expert Systems In Audit Services, Eric L. Denna, James V. Hansen, Rayman D. Meservy

Faculty Publications

Professional auditing has become much more complex over the past decade. This development has engendered a need for leveraging auditor expertise. In an attempt to meet this need, public accounting firms have been actively involved in supporting the development and application of artificial intelligence methods in audit services, which forms the foundation of their business. Much of the development and application of artificial intelligence in auditing has taken the form of expert systems. This paper examines the current state of the art and provides a framework for analysis of present work, as well as a guide to future efforts.

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Pal Rule Clarification Should Aim To Simplify, Annette M. Nellen Jan 1991

Pal Rule Clarification Should Aim To Simplify, Annette M. Nellen

Faculty Publications

No abstract provided.

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Rental Of Residences, Annette M. Nellen, K. Marucheck Jan 1990

Rental Of Residences, Annette M. Nellen, K. Marucheck

Faculty Publications

No abstract provided.

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Accounting Tutor Platform, Rayman D. Meservy Jan 1990

Accounting Tutor Platform, Rayman D. Meservy

Faculty Publications

Many educational researchers consider computers to be the most important technological development for education since the invention of the printing press or writing itself. They believe that computers will one day transform education, leaving their mark on education as writing and books have done. Even though computer aided instruction (CAI} has been used for many years, results at the college level have been mixed, although generally moderately positive, sometimes reducing instructional time while increasing learning effectiveness. [Kulik, 1990]

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Present Net Worth And Internal Rate Of Return: A Note On Equivalence In Use, K. A. Blatner, Steven H. Bullard Jan 1988

Present Net Worth And Internal Rate Of Return: A Note On Equivalence In Use, K. A. Blatner, Steven H. Bullard

Faculty Publications

Present net worth and internal rate of return are frequently used for ranking investment alternatives. The relative merits and limitations of the two criteria are discussed at length in numerous journal articles and texts. For analysts wishing to present consistent project comparisons, the issue is not which criterion is superior, but when are they equivalent. In this article, conditions for equivalence in use are outlined under alternative assumptions. Although the conditions appear complex, they are not unduly restrictive.

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Investigating Expertise In Auditing, Paul E. Johnson, Andrew D. Bailey Jr, Rayman D. Meservy Oct 1986

Investigating Expertise In Auditing, Paul E. Johnson, Andrew D. Bailey Jr, Rayman D. Meservy

Faculty Publications

Research on human expertise in auditing contexts is an important area of study. Our objective in this paper is to present an approach to conducting research on human expertise. We begin with some issues of terminology and then propose a strategy for inquiry into the phenomena of expertise. Finally, we attempt to illustrate this strategy with three examples of recently completed work. The examples include: two from the auditing literature that involve the analysis of internal control and a medical diagnosis case which illustrates the "garden path" problem that is of concern in any decision making context, including auditing.

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Internal Control Evaluation: A Computational Model Of The Review Process, Rayman D. Meservy, Andrew D. Bailey Jr, Paul E. Johnson Jan 1986

Internal Control Evaluation: A Computational Model Of The Review Process, Rayman D. Meservy, Andrew D. Bailey Jr, Paul E. Johnson

Faculty Publications

This study investigated the strategies by which experienced auditors evaluate systems of internal accounting controls. The research method included: (1) observations, using concurrent protocols, of a small sample of practicing auditors performing the internal control evaluation task; (2) extensive interviews with one of the practicing auditors; (3) formalization of auditor processes as a computational model; and (4) validation of the model. The simulation model was Im· plemented as an expert system and tuned to one auditor. The model output consists of a trace of the model processing including: (1) rec• ommendatlons for specific controls to be compliance tested; and (2) …

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Decision Support Systems, Expert Systems, And Artificial Intelligence: Realities And Possibilities In Public Accounting, Andrew D. Bailey, Rayman D. Meservy, Joanne H. Turner Jan 1986

Decision Support Systems, Expert Systems, And Artificial Intelligence: Realities And Possibilities In Public Accounting, Andrew D. Bailey, Rayman D. Meservy, Joanne H. Turner

Faculty Publications

As the business environment becomes more complex and more competitive, accountants and other business managers must exploit the advantages of the computer to remain competitive. Even though managers have long used data which was collected, stored, summarized, and reported using computer technology, managers have not traditionally used computers to manage. Only recently have managers realized that the computer is a cost-effective tool which can directly aid and support business decisions (i.e., not only can computers generate data to be used in making decisions, they can also make comparisons, evaluate alternatives, weigh the costs and benefits, and perhaps even make certain …

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Kass: A Knowledge-Based Auditor Support System, Ramayya Krishnan, Rayman D. Meservy, Vandana Gadh Jan 1986

Kass: A Knowledge-Based Auditor Support System, Ramayya Krishnan, Rayman D. Meservy, Vandana Gadh

Faculty Publications

This paper describes the design of a knowledge-based system to assist auditors in the evaluatation of internal accounting controls and focusses on the logic-based language AL that has been developed as a knowledge representation formalism. Interesting features of AL include a declarative approach to modeling accounting systems and the means to explicitly describe authority structures typically used to enforce internal controls.

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A Mathematical Contraction And Automated Analysis Of Internal Controls, Andrew D. Bailey Jr, Gordon Leon Duke, James Gerlach, Chen-En Ko, Rayman D. Meservy, Andrew B. Whinton Nov 1982

A Mathematical Contraction And Automated Analysis Of Internal Controls, Andrew D. Bailey Jr, Gordon Leon Duke, James Gerlach, Chen-En Ko, Rayman D. Meservy, Andrew B. Whinton

Faculty Publications

This paper presents a precedent oriented computer assisted method of designing, analyzing and evaluating systems of internal controls. The ..!..nternal Control _!iodel, TICOM III, is fundamentally a design and analysis tool useful in the context of Automated Office Information Systems (AOIS's). Traditional analysis and evaluation tools, such as flowcharting, written narratives and questionnaires, are inefficient, if not insufficient, to support the design and control analysis of these new systems. The advantages of TICOM III over traditional methods such as narrative description, questionnaires and flowcharts are: (1) the evaluation can be more rigorous and exhaustive because of the speed, accuracy and …

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