Virtual auditing agents: The edgar agent challenge

• Main Authors: NELSON, Kay M., KOGAN, Alex, SRIVASTAVA, Rajendra P., VASARHELYI, Miklos, LU, Hai
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2000
• Subjects: Intelligent agentAccounting auditEDGARAgent technology; Accounting; Technology and Innovation
• Online Access: https://ink.library.smu.edu.sg/soa_research/1602; https://ink.library.smu.edu.sg/context/soa_research/article/2629/viewcontent/1_s20_S0167923699000883_main__1_.pdf
• Institution: Singapore Management University

Intelligent agents can be used as agents of organizational change. This potential exists in the domain of accounting audit, where much of what is currently done manually in batch mode could be done continuously and on-line. We discuss the use of intelligent Internet agents as a way of changing and e...