Publication Type

Journal Article

Publication Date

5-2000

Abstract

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 quality/service framework is presented that suggests ways that accounting firms can evolve in this era of on-line opportunities. The EDGAR Agent is presented as an example of an intelligent Internet agent that gathers financial information. The challenges involved in the development of the EDGAR agent are analyzed, providing insight into the practical aspects of agent technology designed for a specific business domain. A test of the agent is presented, with comments and suggestions from financial practitioners that will be integrated into the research stream.

Keywords

Intelligent agentAccounting auditEDGARAgent technology

Discipline

Accounting | Technology and Innovation

Research Areas

Corporate Governance, Auditing and Risk Management

Publication

Decision Support Systems

Volume

28

Issue

3

First Page

241

Last Page

253

ISSN

0167-9236

Identifier

10.1016/S0167-9236(99)00088-3

Publisher

Elsevier

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

Additional URL

http://doi.org./10.1016/S0167-9236(99)00088-3

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