IV INTERNATIONAL
CONFERENCE ON ARTIFICIAL INTELLIGENCE AND EMERGING TECHNOLOGIES IN ACCOUNTING,
FINANCE AND TAX
JOINTLY SPONSORED
BY
THE RESEARCH GROUP ON ARTIFICIAL
INTELLIGENCE IN ACCOUNTING, THE UNIVERSITY OF
THE CENTER FOR INTERNATIONAL
EDUCATION AND RESEARCH IN ACCOUNTING (CIERA), THE
AND
THE ARTIFICIAL INTELLIGENCE AND
EMERGING TECHNOLOGIES SECTION OF THE AMERICAN ACCOUNTING ASSOCIATION
DECEMBER 17 - 18,
1998
CONFERENCE OBJECTIVES
Conferees will present current research finding and discuss current and
emerging issues in research and applications of these technologies. One
strength of this meeting is the international character of the attendees and
their focus on the global implications of technology.
TOPICS
The organizers encourage submission of papers across the range of
scholarly research activity including; discovery, integration, application and
education research. We encourage a wide range of submissions, including, but
not limited to; papers in the areas of theory development, the integration of
existing literatures, the application of new methods and models, the
organizational impacts of technology and man/machine interfaces. Application
areas can include a broad range of topics related to accounting, finance and
taxation. Artificial intelligence topics include, but are not limited to;
Expert systems, knowledge acquisition, uncertainty representation, machine
learning, case based reasoning, rule induction, neural networks, genetic
algorithms, intelligent agents, natural language, cognitive psychology,
intelligent databases. Emerging technologies topics include; internet,
intranet, extranets, e-commerce, security, etc. and impacts of these emerging
technologies on accountants.
A FOCUS ON INTERNATIONAL IMPLICATIONS
Because of the significant impact of technology on the development of
international markets and the importance of accounting in facilitating these
markets, one full session of a minimum of three papers has been set aside for
papers that address the international implications of AI/ET. In addition, one
of the invited speakers will speak on international issues associated with the
developments in AI/ET.
In order to encourage serious attention to the international
implications of AI/ET, the Center for International Education and Research in
Accounting (CIERA) has agreed to award to recognize the three papers selected
for this session as Vernon K. Zimmerman Outstanding Papers. A plaque and other
appropriate recognition will be provided for these authors.
Thursday 17th December 1998
9:00 Registration.
9:30-10:30 Opening session.
NEURAL NETWORK MODELING OF RISK ASSESSMENT IN INTERNAL AUDITING. Sridhar
Ramamoorti, Andrew D. Bailey, Jr., Richard O.Traver. University of Illinois
at Urbana-Champaign.
10:30-12:00 Session 1.
FINANCIAL DATA SAMPLING AND SELECTION FOR USE IN ARTIFICIAL NEURAL
NETWORKS. M.L. Nasir, R.I. John, S.C. Bennett. De Montfort University.
U.K.
INTELLIGENT CORPORATE CREDIT RATING SISTEM USING BANKRUPTCY PROBABILITY
MATRIX. Kyung-shik shin, Taek -soo Shin, Ingoo Han. Graduate School of
Management. Korea Advanced Institute of Science and Technology.
A MATHEMATICALLY DERIVED ROUGH SET MODEL FOR BANKRUPTCY PREDICTION. Thomas
E. McKee. East Tennessee State University.
12:30-13:30 Session 2.
LOGISTIC REGRESSION VS. C4.5 ALGORITHM. AN APPLICATION TO A SMALL
BUSINESS ENVIRONMENT. Javier de Andrés Suárez, Eduardo Rodríguez Enríquez, Belén González
Díaz. Universidad
de Oviedo. Spain.
ACCOUNTING DATA REGULATION THROUGH CONSENSUS: SOME WAYS OF APPLICATION THE
FUZZY SETS THEORY. Younous Hizebry. Nice Sophia-Antipolis University /
Rodige. France.
15:30-16:30 Session 3.
ISSUES FOR AUDITORS DESIGNING CASE-BASED REASONING SISTEMS. Olivier
Curet. City University and Deloitte & Touche. Mary Jackson.
London Business Schools. U.K.
SENTENCE BOUNDARY AND NAMED ENTITY RECOGNITION IN EXIT SYSTEM:
INFORMATION EXTRACTION SYSTEM OF NOTARIAL TEXTS. Rafael Muñoz, Manuel Palomar. Universidad de Alicante. Spain.
Friday 18th December 1998
10:00-12:30 Session 4.
THE EFFECT OF SUPERVISORY DIRECTION ON CONFIRMATION BIAS IN TAX RESEARCH
TASKS. Brian C. Spilker. Brigham Young University. C. Bryan Cloyd.
The University of Texas at Austin.
THE CONCEPTS OF: AUDITING INTELLIGENT HYBRID SYSTEM IN EXTERNAL
FINANCIAL PLANNING AND HYBRID AUDITOR. Zbigniew Gontar. Beata
Jeczkowska. University of Lodz. Poland.
INFORMATION TECHNOLOGY AND THE SCIENCE OF COMPLEXITY: A NEW PERSPECTIVE
ON MANAGEMENT CONTROL. Ariela Caglio. SDA Bocconi. Milano. Italy.
12:30-13:00 Closing session.
ONLINE AUDITING: ANALYTICAL OPPORTUNITIES, EXPERT CONTENT, THE ROLE OF
CONTINUITY. Miklos Vasarhelyi. Rutgers University.
PROGRAMME CO-CHAIRS
Andrew D. Bailey, Jr.
Ernst & Young Professor of Accounting
Director, Center for International Education and Research in Accounting (CIERA)
University of Illinois at Urbana-Champaign
Enrique Bonson
Associate Professor of Accounting
Director, Research Group on Artificial Intelligence in Accounting and
Management
University of Huelva