[HTML][HTML] Beneficios del uso de tecnologías digitales en la auditoría externa: una revisión de la literatura
JC Rojas Amado, MEE Escobar Ávila - Revista Facultad de Ciencias …, 2021 - scielo.org.co
Este artículo es el resultado de la revisión sistemática de la literatura de contabilidad y de
sistemas de información, enfocada en comprender los beneficios del uso de tecnologías …
sistemas de información, enfocada en comprender los beneficios del uso de tecnologías …
[HTML][HTML] The Role of IT Governance in the Integration of AI in Accounting and Auditing Operations
FA Almaqtari - Economies, 2024 - mdpi.com
IT governance is a framework that manages the efficient use of information technology within
an organization, focusing on strategic alignment, risk management, resource management …
an organization, focusing on strategic alignment, risk management, resource management …
Identification of fraudulent financial statements through a multi‐label classification approach
M Tragouda, M Doumpos… - Intelligent Systems in …, 2024 - Wiley Online Library
Although the financial audit controls in companies have advanced over the years, the
number of corporate fraud instances is growing, thus raising the need for investigating the …
number of corporate fraud instances is growing, thus raising the need for investigating the …
Improving tax audit efficiency using machine learning: The role of taxpayer's network data in fraud detection
Using the universe of Armenian business tax payers operating under a standard tax regime,
we develop a fraud prediction model based on machine learning tools, with gradient …
we develop a fraud prediction model based on machine learning tools, with gradient …
Feature optimized machine learning framework for unbalanced bioassays
D Kumar, AK Sharma, R Bajaj… - Cognitive Behavior and …, 2021 - Wiley Online Library
In this research, we have discussed biopsy; the biopsy is a medical procedure done by a
surgeon in which a patient is tested for expansion of the disease. We applied specific …
surgeon in which a patient is tested for expansion of the disease. We applied specific …
The study of artificial intelligent in risk-based inspection assessment and screening: A study case of inline inspection
T Aditiyawarman… - … -ASME Journal of …, 2023 - asmedigitalcollection.asme.org
The work reports the systematic approach to the study of artificial intelligence (AI) in
addressing the complexity of inline inspection (ILI) data management to forecast the risk in …
addressing the complexity of inline inspection (ILI) data management to forecast the risk in …
Data Management and Decision-Making Process Using Machine Learning Approach for Enterprises
TA Diame, SA Ettyem, R Alubady, M Adile… - Full Length …, 2023 - americaspg.com
Abstract Currently, Machine Learning (ML) seems very attractive since it may speed up
business functions in enterprises, lower costs for supplying goods and services, and …
business functions in enterprises, lower costs for supplying goods and services, and …
Comparative analysis of numerous approaches in machine learning to predict financial fraud in big data framework
A Gupta, MC Lohani - … : Theories and Applications: Proceedings of SoCTA …, 2022 - Springer
Nowadays, financial frauds that are taking place across the globe generate much more
threats and thus have a thoughtful impact on the financial subdivision. Due to this fact …
threats and thus have a thoughtful impact on the financial subdivision. Due to this fact …
Detection of price manipulation fraud through rational choice theory: evidence for the retail industry in Taiwan
C Kuo, SS Tsang - Security Journal, 2022 - pmc.ncbi.nlm.nih.gov
All enterprises, regardless of industry, are exposed to fraud risk. In the retail industry, the
perpetrators of fraud manipulate the sales price of products instead of the quantity sold to …
perpetrators of fraud manipulate the sales price of products instead of the quantity sold to …
[HTML][HTML] The Impact of Artificial Intelligence Adoption on the Quality of Financial Reports on the Saudi Stock Exchange
AHJ Alhazmi, SMN Islam, M Prokofieva - International Journal of …, 2025 - mdpi.com
The aim of this study was to explore how artificial intelligence (AI) impacts the quality of
financial reporting, providing insights into new opportunities in this field for the Saudi …
financial reporting, providing insights into new opportunities in this field for the Saudi …