Zobrazeno 1 - 10 of 104 pro vyhledávání: '"Mieke Jans"'
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Akademický článek
Process mining-technieken voor internecontroletesten - mogelijkheden nu en in de toekomst
Autor: Mieke Jans, Marzie Hosseinpour
Publikováno v: MAB, Vol 91, Iss 3/4, Pp 90-95 (2017)
Data analytics' en accounting' zijn termen die steeds vaker in combinatie worden gebruikt. Zowel van de financiële rapportering als van de processen die leiden tot deze rapportering worden steeds meer gegevens opgeslagen. Dat data-analyse een toegev
Externí odkaz: https://doaj.org/article/8832f541674b4e6bac11453c8f870ed2
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2
Digitalization in accounting–Warmly embraced or coldly ignored?
Autor: Mieke Jans, Banu Aysolmaz, Maarten Corten, Anant Joshi, Mathijs van Peteghem
Publikováno v: Accounting, Auditing & Accountability Journal, 36(9), 61-85. Emerald Group Publishing Ltd.
Accounting, Auditing and Accountability Journal, 36(9), 61-85. Emerald Group Publishing Ltd.
PurposeThe Accounting Information Systems (AIS) research field emerged around 30 years ago as a subfield of accounting but is at risk to develop further as an isolated discipline. However, given the importance of digitalization and its relevance for
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3750d3348647f6a9708683255df92eac
https://research.tue.nl/nl/publications/a8c38d24-8123-41b1-b695-a16a7fa116f3
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3
The Influence of Business Process Representation on Performance of Different Task Types
Autor: Hajo A. Reijers, Mieke Jans, Jan Mendling, Hamzah Ritchi
Publikováno v: Journal of Information Systems, 34(1), 167-194. American Accounting Association
The analysis of business processes is an integral part of audit methodology. In both auditing research and process modeling research, there is an ongoing debate on which representation format might be best suited to support analysis tasks. Most impor
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::29d70ded440d0757519d98f4f79b400c
https://cris.maastrichtuniversity.nl/en/publications/3c3d0bb1-37fb-470b-b733-33fc1ec5f15f
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4
Board of directors and earnings management:: conventional and Islamic banks
Autor: Mieke Jans, Tensie Steijvers, Ahmad Abu-Dawleh, Nadine Lybaert
Publikováno v: Asia-Pacific Journal of Accounting & Economics, 29(6), 1640-1656. City University of Hong Kong
Asia-Pacific journal of accounting & economics
This study examines how the board of directors (BOD) of Islamic banks (IBs) might affect earnings management differently, compared to BOD of conventional banks (CBs). Our results indicate that banks in the MENA region that promote BOD independence in
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::873519e2637f9c5e87d0c00d1905716c
https://cris.maastrichtuniversity.nl/en/publications/dee13f46-d9b3-41a5-98bc-d17026ebd15f
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6
A Five-Level Framework for Research on Process Mining
Autor: Jan Mendling, Jan vom Brocke, Mieke Jans, Hajo A. Reijers
Publikováno v: Business & Information Systems Engineering, 63(5), 483-490. Springer Verlag
Humboldt-Universität zu Berlin (1034)
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::140ed2e5e882eb384eaf785920998bb4
http://edoc.hu-berlin.de/18452/27433
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9
Auditor Choices during Event Log Building for Process Mining
Autor: Mieke Jans
Publikováno v: Journal of Emerging Technologies in Accounting, 16(2), 59-67. American Accounting Association
Applying process mining as an analytical procedure is a relatively young stream of thought in auditing. This paper examines the first step of such process-mining projects, which involves extracting and structuring the data in the required format for
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ee225009c1a26a15a816fabc70c74d3d
https://doi.org/10.2308/jeta-52496
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10
How active learning and process mining can act as Continuous Auditing catalyst
Autor: Marzie Hosseinpour, Mieke Jans
Publikováno v: International Journal of Accounting Information Systems, 32, 44-58. Elsevier Inc.
In the context of Continuous Auditing, different approaches have been proposed to incorporate data analytics to accomplish a continuous audit environment. Some work suggests the use of data mining, some the use of process mining; some work reports on
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::83ee58111d4b314a3709f42ed3b4a6a4
https://doi.org/10.1016/j.accinf.2018.11.002
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