This article gives an overview of artificial neural network (ANN) studies conducted in the auditing field. The review pays attention to application domains, data and sample sets, ANN‐architectures and learning parameters. The article argues that these auditing ANN‐applications could serve the analytical review (AR) process. The summary of the findings pays attention to whether authors state that ANNs have potential to improve analytical review (AR) procedures. Furthermore, the article evaluates which are the most influential contributions and which are open ends in the field. The article makes some practical suggestions to motivate academics and practitioners to collaborate in further exploration of the potential of ANNs.
In many cases, e-government is considered a name for transforming informative public services into electronic mode, although the focus of e-government should be on creating value for citizens as well as public organizations. In this article we apply Amit and Zott’s (2001) e-business value creation methods to an egovernment environment, namely early childhood education in Finland. The objective of the collaborative action research study was to find out what kind of business models in e-government would create value for citizens. The methodological result based on the collaborative nature of the study is a method for analyzing and generating business models. Amit & Zott’s framework also seems to be applicable to the e-government environment, and we were able to draw many viable business models for early childhood education, which forms the practical contribution of the study.
Abstract. The era of the PC platform left a legacy of competitive strategies for the future technologies to follow. However, this notion became more complicated, once the future grew out to be a present with huge bundle of innovative technologies, Internet capabilities, communication possibilities, and ease in life. A major step of moving from a product phone to a smart phone, eventually to a mobile device has created a new industry with humongous potential for further developments. The current mobile platform market is witnessing a platforms-war with big players such as Apple, Google, Nokia and Microsoft in a major role. An important aspect of today's mobile platform market is the contributions made through open source initiatives which promote innovation. This paper gives an insight into the open-source software strategies of the leading players and its implications on the market. It first gives a precise overview of the past leading to the current mobile platform market share state. Then it briefs about the open-source software components used and released by Apple, Google and Nokia platforms, leading to their mobile platform strategies with regard to open source. Finally, the paper assesses the situation from the point of view of communities of software developers complementing each platform. The authors identified relevant implications of the open-source phenomenon in the mobile-industry.
The objective of this article is to show how to embed analytical procedures (AP) into the continuous audit environment. The audit environment is discussed in terms of audit phases, where the role of APs is to obtain evidence for auditors. The article addresses different characteristics of AP techniques. Furthermore, the article compares four different AP techniques to form expectations for the monthly sales values. Two of these techniques are simple quantitative ones, such as the previous year's value and the mean of the previous years' values. The advanced quantitative techniques are regression analysis and an artificial neural network (ANN)-based model. In a comparison of the prediction results, the regression analysis and ANN model turn out to be equally good. The development of these kinds of tools is crucial to the continuous audit environment, especially when most data transmission between companies and their stakeholders are moved into the electronic form.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.