INFORMATION FUSION IN CONTINUOUS ASSURANCE

We extend continuous assurance research by proposing a novel continuous assurance architecture grounded in information fusion research. Existing continuous assurance architectures focus primarily on methods of monitoring assurance clients’ systems to detect anomalous activities and have not addressed the question of how to process the detected anomalies. Consequently, actual implementations of these systems typically detect a large number of anomalies, with the resulting information overload leading to suboptimal decision making due to human information processing limitations. The proposed architecture addresses these issues by performing anomaly detection, aggregation and evaluation. Within the proposed architecture, artifacts developed in prior continuous assurance, ontology, and artificial intelligence research are used to perform the detection, aggregation and evaluation information fusion tasks. The architecture contributes to the academic continuous assurance literature and has implications for practitioners involved in the development of more robust and useful continuous assurance system

OOREA: An Object-Oriented Resources, Events, Agents Model for Enterprise Systems Design

A number of modeling approaches have been proposed in the literature for designing business information systems. This paper critiques prior data modeling approaches and presents an integrated object-oriented modeling approach that captures both the structural and the behavioral aspects of the business domain. Although there is considerable interest in object-oriented (OO) technologies in practice and in the information systems literature, there is no widely accepted OO modeling approach that facilitates the identification of objects from a business information processing perspective. Based on McCarthy’s (1982) resources, events, agents (REA) framework, the business process focused object-oriented ontology presented in this paper identifies the key resources, events, and agents in an enterprise information systems context. Termed OOREA, the ontology extends McCarthy’s REA model by capturing both the structural aspects of modeling, in terms of the objects of interest in the domain, and also the behavioral aspects in terms of the processes that modify objects. Application of the model is illustrated in the context of sales and related events for a retailing enterprise

FORMULATION AND EVALUATION OF GLICLAZIDE NANOSPONGES

Objective: The objective of the present study was to develop and characterize an optimal stable nanosponges of Gliclazide (GLZ) by using the emulsion solvent diffusion method and aimed to increase its bioavailability and release the drug in sustained and controlled manner. Methods: The GLZ nanosponge was prepared by emulsion solvent diffusion method using different drug-polymer ratios (1:1 to 1:5) Eudragit S100 is used as a polymer. Differential scanning calorimetry (DSC) and Fourier transform infrared spectroscopy (FTIR) estimated the compatibility of GLZ with polymer. All formulations evaluated for production yield, entrapment efficiency, in vitro drug release, scanning electron microscopy (SEM) and stability studies. Results: The DSC and FTIR Studies revealed that no interaction between drug and polymer. The Production yield of all batches in the range of 73.8±0.30 to 85.6±0.32. Batch F3 showed the highest production yield, the entrapment efficiency of batch F3 70.6±0.77. The average particle size ranges from 303±2.36 to 680±2.50 nm. By the end of 10th hour F3 formulation shown highest drug release was found to be 94.40±1.12%. The release kinetics of the optimized formulation shows zero-order drug release. The stability study indicates no significant change in the in vitro dissolution profile of optimized formulation. Conclusion: The results of various evaluation parameters, revealed that GLZ nanosponges would be possible alternative delivery systems to conventional formulation to improve its bioavailability, the emulsion solvent diffusion method is best method for preparation of nanosponges and release the drug in sustained and controlled manner

Allogeneic Hematopoietic Cell Transplantation for Blastic Plasmacytoid Dendritic Cell Neoplasm: A CIBMTR Analysis

Blastic plasmacytoid dendritic cell neoplasm (BPDCN) is a rare hematological malignancy with a poor prognosis and considered incurable with conventional chemotherapy. Small observational studies reported allogeneic hematopoietic cell transplantation (allo-HCT) offers durable remissions in patients with BPDCN. We report an analysis of patients with BPDCN who received an allo-HCT, using data reported to the Center for International Blood and Marrow Transplant Research (CIBMTR). We identified 164 patients with BPDCN from 78 centers who underwent allo-HCT between 2007 and 2018. The 5-year overall survival (OS), disease-free survival (DFS), relapse, and nonrelapse mortality (NRM) rates were 51.2% (95% confidence interval [CI], 42.5-59.8), 44.4% (95% CI, 36.2-52.8), 32.2% (95% CI, 24.7-40.3), and 23.3% (95% CI, 16.9-30.4), respectively. Disease relapse was the most common cause of death. On multivariate analyses, age of ≥60 years was predictive for inferior OS (hazard ratio [HR], 2.16; 95% CI, 1.35-3.46; P = .001), and higher NRM (HR, 2.19; 95% CI, 1.13-4.22; P = .02). Remission status at time of allo-HCT (CR2/primary induction failure/relapse vs CR1) was predictive of inferior OS (HR, 1.87; 95% CI, 1.14-3.06; P = .01) and DFS (HR, 1.75; 95% CI, 1.11-2.76; P = .02). Use of myeloablative conditioning with total body irradiation (MAC-TBI) was predictive of improved DFS and reduced relapse risk. Allo-HCT is effective in providing durable remissions and long-term survival in BPDCN. Younger age and allo-HCT in CR1 predicted for improved survival, whereas MAC-TBI predicted for less relapse and improved DFS. Novel strategies incorporating allo-HCT are needed to further improve outcomes

ERP System Implementation and Sustainability Performance Rating and Reputation

As organizations strive to meet stakeholders’ needs for sustainability information, they convey their status as sustainability leaders by publishing reports and seeking sustainability awards. Our research examines whether the extent of Enterprise Resource Planning (ERP) system implementation, which enables data and process integration across multiple functional areas, increases organizations’ ability to capture and integrate information for sustainability reporting. We propose that ERP systems implementation increases organizations’ ability to capture sustainability data and provides more and more favorable disclosures, resulting in better sustainability assessment scores by rating agencies and indices such as MSCI and the Dow Jones Sustainability Index. We also pose research questions about the type of ERP modules that are implemented and how those impact the scores related to the social, environmental, and governance dimensions of sustainability leadership. Our study is expected to contribute to the sustainability reporting and reputation, and the ERP systems literature, and to practice

An Empirical Analysis Of The Accounting Information Systems Course

This article reports the results of a survey of faculty teaching the accounting information systems (AIS) course and of their chairpersons that focused on institutional, course-related, and instructor-related factors. Almost half the instructor respondents were assistant professors, low proportion of the instructors indicated a primary or secondary research interest in AIS, and a large proportion of respondents indicated that they were self-trained in AIS. The most frequently used text was instructor-prepared class notes. Most respondents covered internal control, AIS concepts, and the revenue and expense cycles. A smaller proportion of instructors covered data modeling and database topics, and this coverage was associated with instructors at larger schools and having research interests in AIS. Most instructors assigned computer projects. Respondents also indicated that they thought the AIS course was more difficult to teach than other accounting courses

IMPRESSION MANAGEMENT USING VIVID AND INTERACTIVE GRAPHS IN ONLINE ANNUAL REPORTS: AN EXPERIMENTAL INVESTIGATION

In this study we investigate the utility of vivid and interactive graphical displays in a heretofore unexplored setting, specifically their use in corporate digital annual reports for the purpose of impression management. We investigate how such displays of positive nonfinancial news impact nonprofessional investors’ impressions of a firm’s performance when financial news is negative. Using an experiment with 324 participants from Amazon Mechanical Turk, we investigate the counteracting effects of varying the user interactivity and graphical vividness of the presentation of non-financial good news on the bad news presented in the audited financial data. We find that nonprofessional investors perceive a firm’s performance more positively when they view non-financial information with a user interactivity function. The positive effect of user interactivity is stronger when the graphical presentation of non-financial information is vivid versus pallid. Finally, we find that user engagement positively mediates the effects of user interactivity on nonprofessional investors’ perceptions of firm performance and investment-related judgments and decisions. These results have implications for the designers of digital annual reports, investor groups consuming this information, and regulators concerned about the need for assurance on (unregulated) non-financial disclosures in annual reports

The Effects of Cognitive Style and Feedback Type on Performance in an Internal Control Task

To facilitate the task of evaluating the internal control environment, auditors typically use internal control questionnaires (ICQ) to identify and document audit information. One drawback of structured ICQs is that beginning auditors charged with their completion could use them mechanistically, overlooking important cues that do not match ICQ prompts. We investigate the effects of cognitive style and feedback type on auditors\u27 ability to identify internal control cues using ICQs. Student participants, proxying for beginning staff auditors with no experience, were classified as possessing either a sensor or an intuitive cognitive style. In an experiment, participants used an ICQ to identify internal control cues for one accounting cycle. After receiving varying kinds of feedback, participants repeated the internal control cue identification task using an ICQ for a second accounting cycle. Contrary to expectations, cognitive style did not significantly affect performance in the absence of feedback. As expected, significant associations between cognitive style and post‐feedback task performance were found, with the combination of cognitive style and outcome feedback yielding positive performance improvements