Penerapan Machine Learning, Deep Learning, Dan Data Mining Dalam Deteksi Kecurangan Laporan Keuangan-A Systematic Literature Review

S Prasetyo, T Dewayanto - Diponegoro Journal of Accounting, 2024 - ejournal3.undip.ac.id
This study aims to determine the impact of the application of machine learning, deep
learning, and data mining in financial statement fraud detection based on published …

Examining the ability of big data analytics to investigate financial reporting quality: a comprehensive bibliometric analysis

A Aboelfotoh, AM Zamel, AA Abu-Musa… - Journal of Financial …, 2024 - emerald.com
Purpose This study aims to examine the ability of big data analytics (BDA) to investigate
financial reporting quality (FRQ), identify the knowledge base and conceptual structure of …

[PDF][PDF] Machine Learning Algorithms and Auditor's Assessments of the Risks Material Misstatement: Evidence from the Restatement of Listed London Companies

HG Aly, OR Elguoshy… - Information Sciences …, 2023 - digitalcommons.aaru.edu.jo
The purpose of this study is to investigate the relationship between machine learning
algorithms and auditors' assessments of the risks of material misstatement and restatement …

Uncovering Inconsistencies and Contradictions in Financial Reports using Large Language Models

T Deußer, D Leonhard, L Hillebrand… - … Conference on Big …, 2023 - ieeexplore.ieee.org
Correct identification and correction of contradictions and inconsistencies within financial
reports constitute a fundamental component of the audit process. To streamline and …

Analysis of Tobin's Q, Market to Book Value of Equity and Profitability (ROA), on Asset Growth in Property Companies on the Indonesia Stock Exchange (IDX)

SB Tambunan - Ilomata International Journal of Tax and Accounting, 2023 - ilomata.org
This study aims to determine, analyze, and test Tobin's q, market-to-book value of equity and
profitability (ROA), on asset growth in property companies on the Indonesia Stock Exchange …

The Effect of Audit Findings, Follow-Up Audit Recommendations, and BPK Opinions from the Previous Year on the Determination of Opinion in Local Government …

R Mainingrum, S Sylvia, AR Oktaviani… - … Accounting & Society …, 2023 - repository.nobel.ac.id
One of the main tasks of Financial Audit Agency (BPK) is to audit local government financial
statements (Law No. 15 of 2004 concerning the Supreme Audit Agency). Local government …

Data Science for the Assessment of Operation Errors and Their Impact

LMR Santos - 2023 - search.proquest.com
The vast amount financed annually by the European Union for community funds requires
rigorous monitoring of the operations allocated to funds. Nowadays, this monitoring is …

The Influence of Accounting Understanding, Use of Accounting Information Systems and Educational Level on the Quality of Village Government Financial Reporting …

AAS Mashuri, F Yetty - Sinergi International Journal of …, 2023 - journal.sinergi.or.id
The purpose of this study was to determine whether understanding of accounting, utilization
of accounting information systems and educational level affect the quality of financial …

[PDF][PDF] Water conservation and water demand management business planning in South Africa

T Mukonavanhu, D Nel-Sanders - researchgate.net
This research focuses on Water Conservation and Water Demand Management (WC/WDM)
business planning in South Africa (SA). It provides an overview of the problems experienced …