Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Auditing journal entries using self-organizing map
2012 (English)In: 18th Americas Conference on Information Systems 2012, AMCIS 2012, 2012, p. 986-995Conference paper, Published paper (Refereed)
Abstract [en]

A considerable body of regulatory pronouncements attests to the significance of auditing journal entries for ensuring that financial statements are free of material misstatements; however, existing empirical studies have paid insufficient attention to the audit of journal entries. To explore this issue further, this paper proposes a model based on self-organizing map as well as validates this model by performing experiments on a dataset containing journal entries. Empirical results suggest that the proposed model can detect "suspicious" and legitimate transactions with a high degree of accuracy. Further investigations reveal that the performance of the model is robust to varying prior probabilities of "suspicious" journal entries occurring in the population. The findings indicate that the model can assist auditors in detecting "suspicious" journal entries.

Place, publisher, year, edition, pages
2012. p. 986-995
Keyword [en]
Auditing, Journal entries, Self-organizing map, Empirical studies, Financial statements, High degree of accuracy, Model-based OPC, Prior probability, Conformal mapping, Information systems, Management
National Category
Business Administration Information Systems
Identifiers
URN: urn:nbn:se:hj:diva-39024Scopus ID: 2-s2.0-84877880685ISBN: 9781622768271 OAI: oai:DiVA.org:hj-39024DiVA, id: diva2:1191804
Conference
18th Americas Conference on Information Systems 2012, AMCIS 2012, 9 August 2012 through 12 August 2012, Seattle, WA, USA
Available from: 2018-03-20 Created: 2018-03-20 Last updated: 2018-03-20Bibliographically approved

Open Access in DiVA

No full text in DiVA

Scopus

Authority records BETA

Argyrou, Argyris

Search in DiVA

By author/editor
Argyrou, Argyris
Business AdministrationInformation Systems

Search outside of DiVA

GoogleGoogle Scholar

isbn
urn-nbn

Altmetric score

isbn
urn-nbn
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf