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
Citation
NELSON, Kay M.; KOGAN, Alex; SRIVASTAVA, Rajendra P.; VASARHELYI, Miklos; and LU, Hai.
Virtual auditing agents: The edgar agent challenge. (2000). Decision Support Systems. 28, (3), 241-253.
Available at: https://ink.library.smu.edu.sg/soa_research/1602
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Additional URL
http://doi.org./10.1016/S0167-9236(99)00088-3