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)
1 Comments are welcome and may be addressed to Miklos A. Vasarhelyi at miklosv@rutgers.edu. We thank the KPMG CA/R/Lab at Rutgers Business School for support. We also thank participants, and especially the discussant, Tony Tinker, at the Four Schools Conference at Baruch College for helpful feedback, as well as Carol Brown and participants at the 2005 and(More)
Early in our meeting, Richard Gill presented a puzzle about causality in physics and challenged those of us who advocate general theories of causality to show how these theories handle the puzzle. At the end of the meeting, I asked that it be put on the record that I stood ready to respond to the challenge, although there was not enough time for me to(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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