Zobrazeno 1 - 10
of 22
pro vyhledávání: '"Robert A Nehmer"'
This book describes the construction of algebraic models which represent the operations of the double entry accounting system. It gives a novel, comprehensive, proof based treatment of the topic, using such concepts from abstract algebra as automata,
Autor:
Robert A. Nehmer, Deniz Appelbaum
Publikováno v:
Journal of Information Systems. 34:5-21
In this research, we often refer to Nakamoto's (2008) seminal paper, “Bitcoin: A Peer-to-Peer Electronic Cash System,” to consider his proposed abstracted characteristics and how auditors could look at companies' transactions interfacing to a pri
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b2c65b505cb2572a4503523446bd0941
https://doi.org/10.2308/isys-52660
https://doi.org/10.2308/isys-52660
Autor:
Robert A. Nehmer, Deniz Appelbaum
Publikováno v:
Journal of Emerging Technologies in Accounting. 14:99-113
Recently the FAA relaxed restrictions on the use of drones or Unmanned Aircraft Systems (UASs) for commercial purposes. Markets for commercial drone use are in the technology trigger phase of the Gartner Group's Hyper Cycle, with developments occurri
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::99f14d906e231db70365c46ebe13a1cc
https://doi.org/10.2308/jeta-51704
https://doi.org/10.2308/jeta-51704
Autor:
Robert A. Nehmer
Publikováno v:
Journal of Emerging Technologies in Accounting. 17:41-42
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::84293415fe1f774e407c19cf27251640
https://doi.org/10.2308/jeta-10717
https://doi.org/10.2308/jeta-10717
Autor:
Ingrid E. Fisher, Robert A. Nehmer
Publikováno v:
Journal of Emerging Technologies in Accounting. 13:129-144
The passage of the Data Transparency and Accountability Act in the United States Congress will necessitate that government agencies provide more data in transparent formats. The issue of how to interpret such data remains an open question. The accoun
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fc0c68dacc2cd715c68e67d2f5477945
https://doi.org/10.2308/jeta-51621
https://doi.org/10.2308/jeta-51621
Publikováno v:
International Journal of Intelligent Information Technologies. 12:1-19
Belief functions have been used to model audit decision making for over 20 years. More recently they have been used in assessing the strength of internal controls and information systems security. There has been some research on software agents in au
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7a9b5e9b7899ad778177743b8a3abf29
https://doi.org/10.4018/ijiit.2016070101
https://doi.org/10.4018/ijiit.2016070101
Publikováno v:
International Journal of Accounting Information Systems. 38:100469
In this paper we utilize a structured natural language processing implementation of the Financial Industry Business Ontology (FIBO) to extract financial information from the unstructured textual data of the social media platform Twitter regarding fin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c22f8ecdee4dc9da1009e9fb3d2404ca
https://doi.org/10.1016/j.accinf.2020.100469
https://doi.org/10.1016/j.accinf.2020.100469
Autor:
Joseph H. Callaghan, Robert A. Nehmer
Publikováno v:
International Journal of Disclosure and Governance. 6:321-335
We examine a sample of voluntary eXtensible Business Reporting Language (XBRL) adopters, who are using the US Securities and Exchange Commission's Voluntary Filing Program, and compare them to pair-matched companies based on industry, size and govern
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::92137f1bd498eb01197d55e2f7ba4f11
https://doi.org/10.1057/jdg.2009.15
https://doi.org/10.1057/jdg.2009.15
Autor:
Miklos A. Vasarhelyi, Barbara Lamberton, Roger Debreceny, Gerald Trites, Akhilesh Chandra, Saeed Roohani, Neal J. Hannon, Maureen Francis Mascha, Thomas Tribunella, Andy Lymer, Robert A. Nehmer, Diane J. Janvrin, Samir Trabelsi, John J. Cheh, Paul D. Hutchison, Rajendra P. Srivastava, Denise Guithues-Amrhein, Roberta Ann Jones
Publikováno v:
Journal of Information Systems. 19:191-210
This paper evaluates the implications of the proposed Securities and Exchange Commission (SEC) Rule (33-8496) which encourages companies to file reports in the eXtensible Business Reporting Language (XBRL) format. We examine the impact of the propose
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5a762a687e89dff4e68d5376c5653832
https://doi.org/10.2308/jis.2005.19.2.191
https://doi.org/10.2308/jis.2005.19.2.191
Autor:
Robert A. Nehmer
Publikováno v:
Review of Business Information Systems (RBIS). 7:73-88
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::39c14db682c4d1748e20adfb02ab5cc0
https://doi.org/10.19030/rbis.v7i1.4544
https://doi.org/10.19030/rbis.v7i1.4544