메뉴 건너뛰기




Volumn 16, Issue 3, 2005, Pages 307-326

On data reliability assessment in accounting information systems

Author keywords

Accounting information systems; Internal control; Mathematical modeling; Workflow and process management

Indexed keywords

DECISION SUPPORT SYSTEMS; HEURISTIC METHODS; MATHEMATICAL MODELS; ONTOLOGY; RELIABILITY; RELIABILITY ANALYSIS; SEMANTICS;

EID: 25844500886     PISSN: 10477047     EISSN: 15265536     Source Type: Journal    
DOI: 10.1287/isre.1050.0063     Document Type: Review
Times cited : (56)

References (49)
  • 7
    • 0022010535 scopus 로고
    • Modeling data and process quality in multi-output information systems
    • Ballou, D. P., H. L. Pazer. 1985. Modeling data and process quality in multi-output information systems. Management Sci. 31(2) 150-162.
    • (1985) Management Sci. , vol.31 , Issue.2 , pp. 150-162
    • Ballou, D.P.1    Pazer, H.L.2
  • 8
    • 0027676914 scopus 로고
    • Model management: An embedded languages approach
    • Bhargava, H. K., S. O. Kimbrough. 1993. Model management: An embedded languages approach. Decision Support Systems 10(3) 277-300.
    • (1993) Decision Support Systems , vol.10 , Issue.3 , pp. 277-300
    • Bhargava, H.K.1    Kimbrough, S.O.2
  • 9
    • 24944535228 scopus 로고
    • Reliability modeling of internal control systems
    • Bodnar, G. 1975. Reliability modeling of internal control systems. Accounting Rev. 50(3) 747-757.
    • (1975) Accounting Rev. , vol.50 , Issue.3 , pp. 747-757
    • Bodnar, G.1
  • 11
    • 85041797943 scopus 로고    scopus 로고
    • For CFO's a crash course in tech.
    • Business Week. 2003. For CFO's a crash course in tech. (September 30) 35-39.
    • (2003) Business Week , Issue.30 SEPTEMBER , pp. 35-39
  • 12
    • 0035561844 scopus 로고    scopus 로고
    • Analyzing mathematical programs using MProbe
    • Chinneck, J. W. 2001. Analyzing mathematical programs using MProbe. Ann. Oper. Res. 104 33-48.
    • (2001) Ann. Oper. Res. , vol.104 , pp. 33-48
    • Chinneck, J.W.1
  • 13
    • 25844488128 scopus 로고
    • Internal accounting control systems: A simulation program for assessing their reliabilities
    • Cooley, J. W., B. J. Cooley. 1982. Internal accounting control systems: A simulation program for assessing their reliabilities. Simulation Games 13(2) 211-231.
    • (1982) Simulation Games , vol.13 , Issue.2 , pp. 211-231
    • Cooley, J.W.1    Cooley, B.J.2
  • 14
    • 0004034959 scopus 로고
    • AICPA, New York
    • Committee of Sponsoring Organizations of the Treadway Commission. 1994. Internal Control - Integrated Framework. AICPA, New York.
    • (1994) Internal Control - Integrated Framework
  • 16
    • 1542572676 scopus 로고    scopus 로고
    • Experience and auditors' selection of relevant information for preliminary control risk assessments
    • Davis, J. T. 1996. Experience and auditors' selection of relevant information for preliminary control risk assessments. Auditing: J. Practice Theory 15(1) 16-37.
    • (1996) Auditing: J. Practice Theory , vol.15 , Issue.1 , pp. 16-37
    • Davis, J.T.1
  • 18
    • 0024640804 scopus 로고
    • A probabilistic heuristic for a computationally difficult set covering problem
    • Feo, T. A., M. Resende. 1989. A probabilistic heuristic for a computationally difficult set covering problem. Oper. Res. Lett. 8 67-71.
    • (1989) Oper. Res. Lett. , vol.8 , pp. 67-71
    • Feo, T.A.1    Resende, M.2
  • 19
    • 0000554525 scopus 로고
    • Optimal solution of set covering/partitioning problems using dual heuristics
    • Fisher, M. 1990. Optimal solution of set covering/partitioning problems using dual heuristics. Management Sci. 36(6) 674-688.
    • (1990) Management Sci. , vol.36 , Issue.6 , pp. 674-688
    • Fisher, M.1
  • 20
    • 85041862042 scopus 로고    scopus 로고
    • Drowning in data
    • Goff, J. 2003. Drowning in data. CFO Magazine 19(11) 97-102.
    • (2003) CFO Magazine , vol.19 , Issue.11 , pp. 97-102
    • Goff, J.1
  • 22
    • 0002937015 scopus 로고
    • The role of common ontology in achieving sharable, reusable knowledge bases
    • J. A. Allen, R. Fikes, E. Sandewall, eds. Morgan Kaufmann, San Mateo, CA
    • Gruber, T. R. 1991. The role of common ontology in achieving sharable, reusable knowledge bases. J. A. Allen, R. Fikes, E. Sandewall, eds. Principles Knowledge Representation Reasoning: Proc. 2nd Internat. Conf. Morgan Kaufmann, San Mateo, CA.
    • (1991) Principles Knowledge Representation Reasoning: Proc. 2nd Internat. Conf.
    • Gruber, T.R.1
  • 23
    • 25844527345 scopus 로고
    • A chance-constrained mixed integer programming model for internal control design
    • Hamlen, S. S. 1980. A chance-constrained mixed integer programming model for internal control design. Accounting Rev. 55(3) 578-593.
    • (1980) Accounting Rev. , vol.55 , Issue.3 , pp. 578-593
    • Hamlen, S.S.1
  • 24
    • 85041796644 scopus 로고
    • Analysis of accounting systems via abstraction and simulation results into causal networks
    • Price Waterhouse, Menlo Park, CA
    • Hamscher, W. 1992. Analysis of accounting systems via abstraction and simulation results into causal networks. Technical Report 25, Price Waterhouse, Menlo Park, CA.
    • (1992) Technical Report , vol.25
    • Hamscher, W.1
  • 25
    • 85041833551 scopus 로고
    • Toward attribute models of accounting control systems: Qualitative versus quantitative approaches
    • Haskins, M. E., A. J. Nanni, Jr. 1987. Toward attribute models of accounting control systems: Qualitative versus quantitative approaches. J. Accounting Literature 6 111-130.
    • (1987) J. Accounting Literature , vol.6 , pp. 111-130
    • Haskins, M.E.1    Nanni Jr., A.J.2
  • 27
    • 0348011052 scopus 로고    scopus 로고
    • Information Systems Audit and Control Foundation, Rolling Meadows, IL
    • Information Systems Audit and Control Foundation. 2000. COBIT: Control Objectives for Information and Related Technology. Information Systems Audit and Control Foundation, Rolling Meadows, IL.
    • (2000) COBIT: Control Objectives for Information and Related Technology
  • 30
    • 25844484578 scopus 로고
    • The use of quantitative models in the review and evaluation of internal control: A survey and review
    • Knechel, W. R. 1983. The use of quantitative models in the review and evaluation of internal control: A survey and review. J. Accounting Literature 2 205-219.
    • (1983) J. Accounting Literature , vol.2 , pp. 205-219
    • Knechel, W.R.1
  • 31
    • 25844475944 scopus 로고
    • An analysis of alternative error assumptions in modeling the reliability of accounting systems
    • Knechel, W. R. 1985. An analysis of alternative error assumptions in modeling the reliability of accounting systems. J. Accounting Res. 23(1) 194-212.
    • (1985) J. Accounting Res. , vol.23 , Issue.1 , pp. 194-212
    • Knechel, W.R.1
  • 32
    • 0001187486 scopus 로고
    • Modeling of the audit risk assessment process at the assertion level within an account balance
    • Lea, R. B., S. J. Adams, R. F. Boykin. 1992. Modeling of the audit risk assessment process at the assertion level within an account balance. Auditing: J. Practice Theory 11(Supplement) 152-179.
    • (1992) Auditing: J. Practice Theory , vol.11 , Issue.SUPPL. , pp. 152-179
    • Lea, R.B.1    Adams, S.J.2    Boykin, R.F.3
  • 33
    • 0034999066 scopus 로고    scopus 로고
    • A general framework for formalizing UML with formal languages
    • Toronto, Ontario, Canada
    • Mcumber, W., B. Cheng. 2001. A general framework for formalizing UML with formal languages. Proc. 23rd Internat. Conf. Software Engrg., Toronto, Ontario, Canada, 433-442.
    • (2001) Proc. 23rd Internat. Conf. Software Engrg. , pp. 433-442
    • Mcumber, W.1    Cheng, B.2
  • 34
    • 0003028549 scopus 로고
    • Auditing internal controls: A computational model of the review process
    • Meservy, R. D., A. D. Bailey, Jr., P. E. Johnson. 1986. Auditing internal controls: A computational model of the review process. Auditing: J. Practice Theory 5(2) 44-74.
    • (1986) Auditing: J. Practice Theory , vol.5 , Issue.2 , pp. 44-74
    • Meservy, R.D.1    Bailey Jr., A.D.2    Johnson, P.E.3
  • 35
    • 0002618099 scopus 로고
    • Research in and development of audit-decision aids
    • R. H. Ashton, A. H. Ashton, eds. Cambridge University Press, Cambridge, UK
    • Messier, W. F., Jr. 1995. Research in and development of audit-decision aids. R. H. Ashton, A. H. Ashton, eds. Judgment and Decision-Making Research in Accounting and Auditing. Cambridge University Press, Cambridge, UK, 207-230.
    • (1995) Judgment and Decision-making Research in Accounting and Auditing , pp. 207-230
    • Messier Jr., W.F.1
  • 38
    • 0034236854 scopus 로고    scopus 로고
    • Ontological foundations for experimental science knowledge bases
    • Noy, N. F., C. D. Hafner. 2000. Ontological foundations for experimental science knowledge bases. Appl. Artificial Intelligence 14 565-618.
    • (2000) Appl. Artificial Intelligence , vol.14 , pp. 565-618
    • Noy, N.F.1    Hafner, C.D.2
  • 39
    • 0031988271 scopus 로고    scopus 로고
    • Data quality and systems theory
    • Orr, K. 1998. Data quality and systems theory. Comm. ACM 41(2) 66-71.
    • (1998) Comm. ACM , vol.41 , Issue.2 , pp. 66-71
    • Orr, K.1
  • 40
    • 4243102865 scopus 로고    scopus 로고
    • Assessing data quality with control matrices
    • Pierce, E. M. 2004. Assessing data quality with control matrices. Comm. ACM 47(2) 82-86.
    • (2004) Comm. ACM , vol.47 , Issue.2 , pp. 82-86
    • Pierce, E.M.1
  • 41
    • 85021679285 scopus 로고    scopus 로고
    • Data quality assessment
    • Pipino, L. L., Y. W. Lee, R. Y. Wang. 2002. Data quality assessment. Comm. ACM 45(4) 211-218.
    • (2002) Comm. ACM , vol.45 , Issue.4 , pp. 211-218
    • Pipino, L.L.1    Lee, Y.W.2    Wang, R.Y.3
  • 43
    • 84876611048 scopus 로고    scopus 로고
    • Sarbanes-Oxley Act. 2002. H.R. 3763
    • Sarbanes-Oxley Act. 2002. H.R. 3763.
  • 46
    • 21344490165 scopus 로고
    • Auditors' assessments of inherent and control risk in field settings
    • Waller, W. S. 1993. Auditors' assessments of inherent and control risk in field settings. Accounting Rev. 68(4) 783-802.
    • (1993) Accounting Rev. , vol.68 , Issue.4 , pp. 783-802
    • Waller, W.S.1
  • 47
    • 0025517141 scopus 로고
    • An ontological model of an information system
    • Wand, Y., R. Weber. 1990. An ontological model of an information system. IEEE Trans. Software Engrg. 16(11) 1282-1292.
    • (1990) IEEE Trans. Software Engrg. , vol.16 , Issue.11 , pp. 1282-1292
    • Wand, Y.1    Weber, R.2
  • 48
    • 0031988287 scopus 로고    scopus 로고
    • A product perspective on total data quality management
    • Wang, R. Y. 1998. A product perspective on total data quality management. Comm. ACM 41(2) 58-65.
    • (1998) Comm. ACM , vol.41 , Issue.2 , pp. 58-65
    • Wang, R.Y.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.