Impact of an Expert System as a Decision Aid on Learning During the Audit Process: an Empirical Test

A study was conducted to examine the impact of the use of an expert system as a decision aid on the ability of the auditor to learn from experience. The methodology employed a laboratory setting which provided measurements of the effectiveness and efficiency of the decision making process before and after the use of an expert system, a conventional decision aid, or no decision aid for training. The study provided information on the use of consensus as a surrogate for accuracy in accounting studies. In addition, the learning attributable to outcome feedback and task properties feedback in a realistic decision making environment was explored.Business Administration - Accountin

Status of Non-Profits and Fraud: An Exploratory Study of Risks, Controls, and General Organizational Characteristics

ABSTRACT This exploratory study presents evidence on the general characteristics, risks, and controls of all non-profit organizations (NPOs) reporting a fraud (asset diversion) between 2009 and 2015. Compared to NPOs that did not report a fraud, the fraud-reporting NPOs were larger, older, more likely to be a 501c3, and urban. Data from the Form 990 provided information on the risks and controls present. Risks were positively associated with higher levels of reported fraud for all sizes of NPOs. However, controls were more often related to lower levels of fraud only for larger NPOs, with the level of controls present increasing with the size of the organization. We also identify new variables that should add to our understanding and also variables used in prior studies that may not have enough variance to add any insight. Based on the results from this study, we provide suggestions for future research. Data Availability: Form 990 data were purchased from and are available from GuideStar. Rural and urban codes were purchased from and are available from GreatData

Rebirth of Accounting Information Systems Curricula

Businesses’ increased reliance upon information technologies (for improved transaction processing, process redesign, electronic commerce, knowledge management, and other key activities) has led to new roles for corporate accountants, IT professionals, and internal and external auditors (Bell, et all, 1997; Elliott, 1994). Public accounting firms are attempting to adapt to these changes by identifying new business opportunities and developing new knowledge-management capabilities (Black, 1995). Frank Marrs, KPMG national managing partner of assurance services, recently stated: “We were offering a 100-year-old product, based on techniques that have not kept pace with the technology...” (Cheney, 1995). Marrs reports that the introduction of new, more broadly defined “assurance services” are accompanied by significant changes in strategy (e.g., broader scope of work) and organizational structure (e.g., more specialists; fewer hires of recent college graduates)

Using an Expert Systems Based Decision Aid in Accounting Information Systems

Accountants have shown considerable interest in adapting expert systems for use in accounting practice. Accounting courses have not vet integrated this material into the accounting curriculum. In this paper, we suggest a method which can be used to develop an accounting expert system decision aid for classroom use. We compare the effects of using an expert systems based decision aid with a more traditional decision aid (a check list) accounting information systems classes. Our evidence indicates that the expert systems decision aid was a more effective learning aid than was the checklist. The students found it to be easy to use and helpful in learning the internal control concepts being presented