DC Field | Value | Language |
---|---|---|
dc.contributor.author | Han, In-Ku | - |
dc.contributor.author | Youn, Sung-Jun | - |
dc.date.accessioned | 2008-06-12T08:08:24Z | - |
dc.date.available | 2008-06-12T08:08:24Z | - |
dc.date.created | 2012-02-06 | - |
dc.date.issued | 1997 | - |
dc.identifier.citation | 한국경영과학회 1997년도 추계학술대회발표, v., no., pp.109 - 112 | - |
dc.identifier.uri | http://hdl.handle.net/10203/5051 | - |
dc.description | This article is confirmed to be submitted through the review and edition of the Korean Operations Research and Management Science Society. Please enter the title (Journal/Proceedings), volume, number, and pages properly when citing the article. | en |
dc.description.abstract | In this study, we attempt to improve analytical methods in auditing by applying Artificial Intelligence(AI) methods including Artificial Neural Networks(ANN) and Case-Based Reasoning(CBR), and to perform pattern recognition of the investigation signals generated by analytical procedures. Five years of audited financial data from a large-sized firm were used to calculate four commonly applied financial ratios. This exploratory study shows that the use of AI methods to analyze patterns of related fluctuations across numerous financial ratios provides improved performance in recognizing material misstatements within the financial accounts. | - |
dc.language | ENG | - |
dc.language.iso | en_US | en |
dc.publisher | 한국경영과학회 | - |
dc.title | A Study on the Analytical Procedures using Artificial Intelligence Methods | - |
dc.type | Conference | - |
dc.type.rims | CONF | - |
dc.citation.beginningpage | 109 | - |
dc.citation.endingpage | 112 | - |
dc.citation.publicationname | 한국경영과학회 1997년도 추계학술대회발표 | - |
dc.identifier.conferencecountry | South Korea | - |
dc.identifier.conferencecountry | South Korea | - |
dc.contributor.localauthor | Han, In-Ku | - |
dc.contributor.nonIdAuthor | Youn, Sung-Jun | - |
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