Zobrazeno 1 - 10
of 61
pro vyhledávání: '"Roger Debreceny"'
Publikováno v:
Journal of Emerging Technologies in Accounting. 17:93-101
This instructional resource describes a classroom exercise that assists students to understand the importance of performing interviews for auditors. The exercise allows students to practice their interview skills in the context of a business continui
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::98979f49b141417233449614a9226c5f
https://doi.org/10.2308/jeta-19-07-07-31
https://doi.org/10.2308/jeta-19-07-07-31
Publikováno v:
Journal of Information Systems. 34:21-45
What knowledge and skills (KSs) are necessary for complex Agreed-Upon Procedures (AUP) engagements, such as those that include eXtensible Business Reporting Language (XBRL) tagged data? This study contributes by investigating these issues in two stud
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2ee8d64886f1ef148f378058f0d98104
https://doi.org/10.2308/isys-52461
https://doi.org/10.2308/isys-52461
Publikováno v:
International Journal of Accounting Information Systems. 29:16-36
This paper proposes the Topical Link Model (TLM), which can be used as a framework to integrate information of a specific decision topic in financial reports formatted in the eXtensible Business Reporting Language (XBRL). Building on link analysis an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b2391ececc1f5c89539c6c1ca25371c2
https://doi.org/10.1016/j.accinf.2018.03.003
https://doi.org/10.1016/j.accinf.2018.03.003
Publikováno v:
Journal of Information Systems. 33:1-28
This paper examines both the opportunities and limitations in the use of social media for accounting research. Given the dynamic nature of social media and the richness of the context, there are opportunities for researchers to directly observe commu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::363b0ca967daaf7e8883bb89418f34cc
https://doi.org/10.2308/isys-51984
https://doi.org/10.2308/isys-51984
Autor:
Roger Debreceny
Publikováno v:
Journal of Information Systems. 29:1-4
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0ece216963c5a04fe1bec57bc6e6aba2
https://doi.org/10.2308/isys-10462
https://doi.org/10.2308/isys-10462
Autor:
Mary B. Curtis, Roger Debreceny
Publikováno v:
Journal of Information Systems. 29:1-8
The article deals with the challenges from and to the senior editors of the "Journal of Information Systems" concerning accounting information systems (AIS). Topics discussed include the primary role of the journal, the nature of AIS, and the achieve
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::21e38e9ed9b7de43b7e952f6accb935c
https://doi.org/10.2308/isys-10416
https://doi.org/10.2308/isys-10416
Autor:
Glen L. Gray, Roger Debreceny
Publikováno v:
International Journal of Accounting Information Systems. 15:357-380
This paper explores the application of data mining techniques to fraud detection in the audit of financial statements and proposes a taxonomy to support and guide future research. Currently, the application of data mining to auditing is at an early s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7a66630342941b8b8b98980032dabb65
https://doi.org/10.1016/j.accinf.2014.05.006
https://doi.org/10.1016/j.accinf.2014.05.006
Publikováno v:
International Journal of Accounting Information Systems. 15:400-422
A core application of XBRL is to facilitate the flow of tagged financial statements and annual reports, from companies and other entities directly to the databases, web sites, and computers of regulators, stakeholders and other information consumers.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::649fbba019172f53b7cfdb90a412da93
https://doi.org/10.1016/j.accinf.2014.05.008
https://doi.org/10.1016/j.accinf.2014.05.008
Autor:
Roger Debreceny, Asheq Rahman
Publikováno v:
Journal of Information Systems. 28:43-74
The demand for online information in stock markets around the world has led to many stock exchanges requiring the disclosure of information on listed corporations through the stock exchange website. We examine the impact of online access to corporate
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3f83c7b45b5b749e8c88e2622e38e33b
https://doi.org/10.2308/isys-50653
https://doi.org/10.2308/isys-50653
Autor:
Roger Debreceny
Publikováno v:
Journal of Information Systems. 27:129-135
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::321f25721206634296ca68fc8e905dd2
https://doi.org/10.2308/isys-10339
https://doi.org/10.2308/isys-10339