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Intelligent Systems in Accounting, Finance and Management最新文献

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Challenges of using RPA in auditing: A socio-technical systems approach 在审计中使用RPA的挑战：一种社会技术系统方法
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-05-25 DOI: 10.1002/isaf.1537
Laila Dahabiyeh, Omar Mowafi
{"title":"Challenges of using RPA in auditing: A socio-technical systems approach","authors":"Laila Dahabiyeh,&nbsp;Omar Mowafi","doi":"10.1002/isaf.1537","DOIUrl":"https://doi.org/10.1002/isaf.1537","url":null,"abstract":"<div>\u0000 \u0000 <p>The use of Robotic Process Automation (RPA) is rapidly growing in the professional services sector such as auditing. Despite the great benefits RPA can offer, RPA failure rates are still high. In this research, we draw on socio-technical systems theory to examine the challenges of using RPA in the various phases of auditing and how auditors address these challenges. By interviewing experienced partners and auditors in auditing firms and technology companies, we show that challenges arise when there is a lack of fit between the technical requirements of the RPA tool (technical subsystem) and the skills and knowledge of the auditors and clients (social subsystem). We discuss our findings and provide valuable practical implications and opportunities for future research.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 2","pages":"76-86"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50144283","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
An analysis of three chatbots: BlenderBot, ChatGPT and LaMDA 三个聊天机器人的分析：BlenderBot、ChatGPT和LaMDA
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-03-30 DOI: 10.1002/isaf.1531
Daniel E. O'Leary
{"title":"An analysis of three chatbots: BlenderBot, ChatGPT and LaMDA","authors":"Daniel E. O'Leary","doi":"10.1002/isaf.1531","DOIUrl":"https://doi.org/10.1002/isaf.1531","url":null,"abstract":"<div>\u0000 \u0000 <p>Google, Facebook, OpenAI, and others have released access to versions of language chatbots that they have developed. These chatbots have been trained on massive amounts of text using neural networks for language processing. Using an approach similar to security penetration testing, this paper investigates and compares three different chatbots, assessing potential strengths and limitations of these systems. The paper presents several findings, including a comparison of those systems across answers to common questions, an analysis of the use of names and activities to guide discussion in two systems, an analysis of the extent of differences in responses arising from “regeneration” of a question, the determination of a weakness in a system of knowing “who” invented something, development of a potential new subfield, sensitive topic classifiers, and an analysis of some of the implications of these findings. As part of this analysis, I find emerging topics in chatbots, such as “topic stalemate” and the use of sensitive topic classifiers.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 1","pages":"41-54"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50148601","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 8
Predicting base station return on investment in the telecommunications industry: Machine-learning approaches 预测基站在电信行业的投资回报率：机器学习方法
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-03-07 DOI: 10.1002/isaf.1530
Cihan Şahin
{"title":"Predicting base station return on investment in the telecommunications industry: Machine-learning approaches","authors":"Cihan Şahin","doi":"10.1002/isaf.1530","DOIUrl":"https://doi.org/10.1002/isaf.1530","url":null,"abstract":"<p>Investment in the right location ensures sustainable competition. In the telecommunication sector, the number of base stations (BSs) is one of the most significant investment parameters. When a potential BS is subject to be selected, practitioners will first consider investing in a BS where the return on investment (ROI) is highest. Therefore, the quantifiable objectives are distinctly defined, as it makes sense to choose maximizing features that raise per unit investment. This study provides a solution to evaluate the best BS installation alternative with machine-learning approaches as well as to estimate ROI value by changing the properties that affect the ROI value. For this purpose, the estimation performance of logistic regression, random forest, and XGBoost methods are compared and further strengthened by random forest hyperparameter optimization to provide the best performance. The model, with a success rate of 98.7% according to the \u0000<math>\u0000 <mi>F</mi></math>-score, showed that it was a robust algorithm. The three most essential features for the ROI value are determined to be voice traffic, data traffic, and frequency cost. These parameters enable a review of the prediction results of telecommunications managers and planning specialists responsible for BS investment.</p>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 1","pages":"29-40"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50124431","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data 利用谷歌趋势追踪全球对《国际财务报告准则》的兴趣：来自大数据的证据
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-02-11 DOI: 10.1002/isaf.1529
Yuqian Zhang
{"title":"Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data","authors":"Yuqian Zhang","doi":"10.1002/isaf.1529","DOIUrl":"https://doi.org/10.1002/isaf.1529","url":null,"abstract":"<p>This study proposes a novel method for identifying international accounting differences under International Financial Reporting Standards (IFRS). Using Google Trends data extracted between January 2014 and August 2022, it creates an index, the Global IFRS/IAS Search Index (GISI), which comprises the search activities of 121 jurisdictions for 45 IFRS accounting standards. To assess its relative validity, I classify Nobes' (1983) 14 jurisdictions in addition to 20 OECD countries. The cluster analysis demonstrates that the GISI is a viable alternative for analyzing international differences under IFRS. The results indicate that incorporating big data could be beneficial for examining global accounting issues.</p><p>A judgmental international classification of financial reporting practices</p>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 2","pages":"87-100"},"PeriodicalIF":0.0,"publicationDate":"2023-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/isaf.1529","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50149023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Hedging role of stablecoins 稳定币的套期保值作用
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-02-01 DOI: 10.1002/isaf.1528
Yosuke Kakinuma
{"title":"Hedging role of stablecoins","authors":"Yosuke Kakinuma","doi":"10.1002/isaf.1528","DOIUrl":"https://doi.org/10.1002/isaf.1528","url":null,"abstract":"<div>\u0000 \u0000 <p>Wild price fluctuations of cryptocurrencies make it difficult for investors to maintain stable asset values. This study investigates the hedging properties of US dollar (USD)-pegged stablecoins against bitcoin returns. We analyzed the hedging abilities of the three largest stablecoins—namely, Tether, USD Coin, and Binance USD—using the dynamic conditional correlation–generalized autoregressive conditional heteroskedasticity, dummy variable regression, vector autoregression, and impulse response functions. We found that stablecoins are generally negatively correlated with bitcoin returns, indicating that they can be effective hedging instruments against high-volatility crypto assets. Among the stablecoins, Binance USD offers the largest risk reduction, and Tether was a weak safe haven during the COVID-19 crisis period. Crypto investors can diversify their portfolios by holding stablecoins.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 1","pages":"19-28"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50127357","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
How the quality of initial coin offering white papers influences fundraising: Using security token offerings white papers as a benchmark 首次代币发行白皮书的质量如何影响筹款：以安全代币发行白皮书为基准
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-01-04 DOI: 10.1002/isaf.1527
Shih-Chu Chou, Zhe-An Li, Tawei Wang, Ju-Chun Yen
{"title":"How the quality of initial coin offering white papers influences fundraising: Using security token offerings white papers as a benchmark","authors":"Shih-Chu Chou,&nbsp;Zhe-An Li,&nbsp;Tawei Wang,&nbsp;Ju-Chun Yen","doi":"10.1002/isaf.1527","DOIUrl":"https://doi.org/10.1002/isaf.1527","url":null,"abstract":"<div>\u0000 \u0000 <p>In recent years, many initial coin offerings (ICOs) scams have been reported, attracting attention to this relatively new and unregulated ICO market, which lacks disclosure requirements and therefore suffers from intensifying problems of information asymmetry inherent in crowdfunding. As a prospectus-type document, an ICO white paper serves as a major means of voluntary disclosure practices adopted by ventures seeking external financing. Given the importance of an ICO white paper and the difficulty of assessing its quality, we propose to benchmark it against white paper content for security token offerings (STOs)—a more regulated ICO subset. Using the similarity of ICO white papers with STO white papers to proxy for disclosure quality, we document that the ICO campaigns that have white papers more similar to STO white papers are more likely to raise funding successfully. Our findings provide implications for policymakers, ICO fundraisers, and investors on the importance of white paper quality.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 1","pages":"3-18"},"PeriodicalIF":0.0,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50120081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Digitization, digitalization, and digital transformation in accounting, electronic commerce, and supply chains 会计、电子商务和供应链的数字化、数字化和数字化转型
Intelligent Systems in Accounting, Finance and Management Pub Date : 2022-12-15 DOI: 10.1002/isaf.1524
Daniel E. O'Leary
{"title":"Digitization, digitalization, and digital transformation in accounting, electronic commerce, and supply chains","authors":"Daniel E. O'Leary","doi":"10.1002/isaf.1524","DOIUrl":"https://doi.org/10.1002/isaf.1524","url":null,"abstract":"<div>\u0000 \u0000 <p>This paper provides some basic definitions associated with digital transformation in organizations and applies those definitions to accounting, electronic commerce, and supply chains. I also drill down on the dimensions associated with digital transformation, including digital everywhere, integration (across applications and with customers and partners), and the need to reengineer processes. I examine several examples of processes ranging from digitization to digital transformation. I also examine the role of people in digitally transformed organizations and some technologies that are important to continued evolution of digitally transformed organizations. Further, we explore a number of scenarios of digital transformation. Finally, these investigations result in the determination of a number of emerging research issues.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 2","pages":"101-110"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50133559","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Increasing the utility of performance audit reports: Using textual analytics tools to improve government reporting 提高绩效审计报告的效用:使用文本分析工具改进政府报告
Intelligent Systems in Accounting, Finance and Management Pub Date : 2022-12-07 DOI: 10.1002/isaf.1526
Huijue Kelly Duan, Hanxin Hu, Yangin (Ben) Yoon, Miklos Vasarhelyi
{"title":"Increasing the utility of performance audit reports: Using textual analytics tools to improve government reporting","authors":"Huijue Kelly Duan,&nbsp;Hanxin Hu,&nbsp;Yangin (Ben) Yoon,&nbsp;Miklos Vasarhelyi","doi":"10.1002/isaf.1526","DOIUrl":"https://doi.org/10.1002/isaf.1526","url":null,"abstract":"<div>\u0000 \u0000 <p>This study conducts a pilot test analyzing reports from New York, New Jersey, and California and uses textual analytics to reengineer government performance audit reporting. It advocates a performance audit database that can facilitate easier access and extract relevant information from lengthy reports in a timely manner. The study presents a framework to identify the commonalities and differences in terminologies used by sampled states, evaluates and extracts relevant content from the reports according to Generally Accepted Government Auditing Standards requirements, and constructs a taxonomy specific to government performance audits. Furthermore, this study investigates the disclosure quality by examining linguistic and similarity features, such as report length, specificity, readability, comprehensibility, and content similarity. This paper raises attention to a key legislative task that requires reporting reforms.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"29 4","pages":"201-218"},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137650671","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Constructing a personalized recommender system for life insurance products with machine-learning techniques 利用机器学习技术构建个性化寿险产品推荐系统
Intelligent Systems in Accounting, Finance and Management Pub Date : 2022-11-28 DOI: 10.1002/isaf.1523
Hyeongwoo Kong, Wonje Yun, Weonyoung Joo, Ju-Hyun Kim, Kyoung-Kuk Kim, Il-Chul Moon, Woo Chang Kim
{"title":"Constructing a personalized recommender system for life insurance products with machine-learning techniques","authors":"Hyeongwoo Kong,&nbsp;Wonje Yun,&nbsp;Weonyoung Joo,&nbsp;Ju-Hyun Kim,&nbsp;Kyoung-Kuk Kim,&nbsp;Il-Chul Moon,&nbsp;Woo Chang Kim","doi":"10.1002/isaf.1523","DOIUrl":"10.1002/isaf.1523","url":null,"abstract":"<div>\u0000 \u0000 <p>The collaborative filtering (CF) recommendation algorithm predicts the purchases of specific users based on their characteristics and purchase history. This study empirically analyzes the possibility of applying CF to the insurance industry using real customer data from South Korea. Using three different CF models, we examined the relevance of applying the CF model to insurance products under various situations by comparing them with logistic-regression-based recommendation models. Through experiments, we empirically show that CF models apply to the insurance industry, especially when customer purchase information is added to the model.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"29 4","pages":"242-253"},"PeriodicalIF":0.0,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125142816","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Massive data language models and conversational artificial intelligence: Emerging issues 海量数据语言模型和会话式人工智能:新兴问题
Intelligent Systems in Accounting, Finance and Management Pub Date : 2022-09-16 DOI: 10.1002/isaf.1522
Daniel E. O’Leary
{"title":"Massive data language models and conversational artificial intelligence: Emerging issues","authors":"Daniel E. O’Leary","doi":"10.1002/isaf.1522","DOIUrl":"10.1002/isaf.1522","url":null,"abstract":"<div>\u0000 \u0000 <p>Google’s LaMDA, Open AI’s GPT-3, and Meta’s BlenderBot are artificial intelligence (AI)-based chatbots, that have been trained on billions of documents creating the notion of “massive data.” These systems use human-generated documents to capture words and relationships between words that people use when they communicate. This paper examines some of the similarities of these systems and the emerging issues regarding these massive data language models, including whether they are sentient, the use and impact of scale, information use and ownership, and explanations of discussions and answers. This paper also directly investigates some artifacts of Google’s LaMDA and compares them with Meta’s BlenderBot. Finally, this paper examines emerging issues and questions deriving from our analysis.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"29 3","pages":"182-198"},"PeriodicalIF":0.0,"publicationDate":"2022-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122450525","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
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