Zobrazeno 1 - 10
of 17
pro vyhledávání: '"Kevin C. Moffitt"'
Publikováno v:
Review of Quantitative Finance and Accounting. 55:647-669
Beginning in December 2005, the SEC required registrants to discuss “the most significant factors that make the company risky” under the Risk Factors item (Item 1A) in annual reports. The objective of this research is to evaluate the informativen
Autor:
Yan Zhaokai, Kevin C. Moffitt
Publikováno v:
Accounting Horizons. 33:111-126
SYNOPSIS This paper proposes the Contract Analytics Framework (CAF), which provides guidance for incorporating textual analysis into audits of large numbers of contracts. Contracts are used extensively in auditing for risk assessment, analytical proc
Autor:
Kevin C. Moffitt
Publikováno v:
Journal of Emerging Technologies in Accounting. 15:67-75
An internal audit engagement at a large bank revealed that legacy software code can represent significant risk to an organization. In this engagement, several instances of malicious COBOL source code were discovered through manual inspection and iden
Publikováno v:
Journal of Emerging Technologies in Accounting. 15:1-10
The advent of Robotic Process Automation (RPA) has the potential to disrupt the traditional audit model. With its capability to automate rules-based tasks that are repetitive and manual, RPA is expected to repurpose the role of the auditor by replaci
Autor:
Kevin C. Moffitt, Daniel E. O'Leary
Publikováno v:
Expert Systems. 36
Publikováno v:
Journal of Information Systems. 30:157-171
This paper complements a panel session pertaining to past and future AIS research that was held during the 2015 American Accounting Association Annual Meeting. There are two main parts to this commentary. First, using text mining techniques on AIS ar
Autor:
Yue Liu, Kevin C. Moffitt
Publikováno v:
Journal of Emerging Technologies in Accounting. 13:85-94
The SEC comment letter is the correspondence between SEC staff and SEC filers about the filers' public information disclosures. The intensity of comment letters in terms of the use of strong/weak modal language can reflect perceived deficiencies in t
Publikováno v:
SSRN Electronic Journal.
In this study, we examine whether managers rank risk factors and list them in order of their importance in Item 1A of the 10-K. We focus on firms’ credit risk disclosures and where they are positioned in Item 1A. Firms that place the credit risk fa
Publikováno v:
Accounting Horizons. 29:397-407
SYNOPSIS Big Data will have increasingly important implications for accounting, even as new types of data become accessible. The video, audio, and textual information made available via Big Data can provide for improved managerial accounting, financi
Autor:
Michael D. Byrd, Judee K. Burgoon, Lee Spitzley, Kevin C. Moffitt, Bradley Dorn, Aaron C. Elkins, Justin Scott Giboney, William J. Mayew
Publikováno v:
Journal of Language and Social Psychology. 35:123-157
Quarterly conference calls where corporate executives discuss earnings that are later found to be misreported offer an excellent test bed for determining if automated linguistic and vocalic analysis tools can identify potentially fraudulent utterance