Miklos A. Vasarhelyi

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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 expanding audit practices in the virtual world. A(More)
This paper identifies potential data problems of using accounting databases. To examine data errors, two commonly used accounting databases-Value Line and Compustat are compared in their qualitative and quantitative features. Data is examined using seven variables over a period of eleven years. Differences found in the data for 1981 are further analyzed by(More)
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