Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
AI and Expert
Systems Main Page | Automation Bibliography
| Data Mining Bibliography
Abdolmohammad, M. J. 1991. Factors affecting auditors' perceptions of applicable decision aids for various audit tasks. Contemporary Accounting Research 7(2): 535-548.
Abernethy, M. A., M. Horne, A. M. Lillis, M. A. Malina and F. H. Selto. 2005. A multi-method approach to building causal performance maps from expert knowledge. Management Accounting Research (June): 135-155.
Ackoff, R. L. 1955. Automatic management: A forecast and its educational implications. Management Science (October): 55-60.
Akerkar, R. and P. Sajja. 2009. Knowledge-Based Systems. Jones & Bartlett Publishers.
Akers, M. D. and G. L. Porter. 1986. Expert systems for management accountants. Management Accounting (March): 30-34.
Appelbaum, D., A. Kogan and M. A. Vasarhelyi. 2017. An introduction to data analysis for auditors and accountants. The CPA Journal (February): 32-37. (Summary).
Arnold, V. 1998. Discussion of factors that influence reliance on decision aids: A model and an experiment. Journal of Information Systems (Fall): 95-97.
Arnold, V., N. Clark, P. A. Collier, S. A. Leech and S. G. Sutton. 2005. An investigation of knowledge-based systems' use to promote judgment consistency in multicultural firm environments. Journal of Emerging Technologies in Accounting (2): 33-59.
Arrington, C. E., W. Hillison and R. E. Jensen. 1984. An application of analytical hierarchy process to model expert judgments on analytical review procedures. Journal of Accounting Research (Spring): 298-312.
Bagranoff, N. A. 1999. Select your next system with high-tech tools. Strategic Finance (May): 75-79. (Discussion of decision support software available from a variety of vendors including software related internet sites).
Baker, W. M. and P. R. Witmer. 1997. Intelligent agents go to work for management accountants. Management Accounting (April): 32, 34-35.
Balwin-Morgan, A. 1993. The impact of expert system audit tools on auditing firms in the year 2001. A Delphi investigation. Journal of Information Systems (Spring): 16-34.
Barro, S. and T. H. Davenport. 2019. People and machines: Partners in innovation. MIT Sloan Management Review (Summer): 22-28.
Benbasat, I. and A. S. Dexter. 1982. Individual differences in the use of decision support aids. Journal of Accounting Research (Spring): 1-11.
Berner, E. S. 1998. Clinical Decision Support Systems: Theory and Practice. Springer-Verlag.
Bertomeu, J. 2020. Machine learning improves accounting: Discussion, implementation and research opportunities. Review of Accounting Studies 25(3): 1135-1155.
Bertomeu, J., E. Cheynel, E. Floyd and W. Pan. 2021. Using machine learning to detect misstatements. Review of Accounting Studies 26(2): 468-519.
Biggs, S., M. Selfridge and G. R. Krupka. 1993. A computational model of auditor knowledge and reasoning processes and the going-concern judgment. Auditing: A Journal of Practice and Theory (12 Supplement): 82-99.
Bharadwaj, A., V. Karan, R. K. Mahapatra, U. S. Murthy and A. S.Vinze. 1994. APX: An integrated knowledge based system to support audit planning. International Journal of Intelligent Systems in Accounting, Finance, and Management 3(3): 149-164.
Boer, G. B. and J. Livnat. 1990. Using expert systems to teach complex accounting issues. Issues in Accounting Education (Spring): 108-119.
Bothick, A. F. and O. D. West. 1987. Expert systems - A new tool for the professional. Accounting Horizons (March): 9-16.
Brown, C. E. and D. S. Murphy. 1990. The use of auditing expert systems in public accounting. Journal of Information Systems (Fall): 63-72.
Brown, C. E. and M. E. Phillips. 1990. Expert systems for management accountants. Management Accounting (January): 18-23.
Brown, D. L. and D. R. Jones. 1998. Factors that influence reliance on decision aids: A model and an experiment. Journal of Information Systems (Fall): 75-94.
Butler, S. A. 1985. Application of a decision aid in the judgmental evaluation of substantive test of details samples. Journal of Accounting Research (Autumn): 513-526.
Cai, C. W., M. K. Linnenluecke, M. Marrone and A. K. Singh. 2019. Machine learning and expert judgement: Analyzing emerging topics in accounting and finance research in the Asia-Pacific. Abacus 55(4): 709-733.
Chan, K. H. and B. Dodin. 1986. A decision support system for audit-staff scheduling with precedence constraints and due dates. The Accounting Review (October): 726-734.
Chan, S. H., D. J. Lowe and L. J. Yao. 2008. The legal implications of auditors using a fraud decision aid vs. professional judgment. Journal of Forensic Accounting 9(1): 63-82.
Chaudhuri, S., U. Dayal, and V. Narasayya. 2011. An overview of business intelligence technology. Communications of the ACM 54(8), 88-98.
Cho, S., M. A. Vasarhelyi, T. Sun and C. Zhang. 2020. Learning from machine learning in accounting and assurance. Journal of Emerging Technologies in Accounting 17(1): 1-10.
Chu, P. 1991. A study of the influence of a decision support aid on decision processes: Exploring the blackbox. Journal of Information Systems (Fall): 1-17.
Chugh, R. and S. Grandhi. 2013. Why business intelligence? Significance of business intelligence tools and integrating BI governance with corporate governance. International Journal of E-Entrepreneurship and Innovation (IJEEI) 4 (2), 1-14.
Comunale, C. L. and T. R. Sexton. 2005. A fuzzy logic approach to assessing materiality. Journal of Emerging Technologies in Accounting (2): 1-16.
Cook, D. and S. Das. 2004. Smart Environments: Technology, Protocols and Applications (Wiley Series on Parallel and Distributed Computing). Wiley-Interscience.
Cormen, T. H., C. E. Leiserson, R. L. Rivest and C. Stein. 2009. Introduction to Algorithms, 3rd Edition. The MIT Press.
Daniels, R. B. and J. Beeler. 2001. An archival investigation of a late 19th century accounting information system: The use of decision aids in the American printing industry. The Accounting Historians Journal 28(1): 3-18.
Davenport, T. H. 2016. Rise of the strategy machines. MIT Sloan Management Review (Fall): 13-16.
Davenport, T. H. and J. Glaser. 2002. Just-in-time delivery comes to knowledge management. Harvard Business Review (July): 107-111. (Summary).
Davenport, T. H. and J. G. Harris. 2005. Automated decision making comes of age. MIT Sloan Management Review (Summer): 83-89.
Davenport, T. H. and J. Kirby. 2016. Just how smart are smart machines? MIT Sloan Management Review (Spring): 21-25.
Davenport, T. H. and S. Kudyba. 2016. Designing and developing analytics-based data products. MIT Sloan Management Review (Fall): 82-89.
David, J. S. , C. L. Dunn, W. E. McCarthy and R. S. Poston. 1999. The research pyramid: A framework for accounting information systems research. Journal of Information Systems 13(1): 7-30.
Dorr, P. M. Eining and J. E. Groff. 1988. Developing an accounting expert system decision aid for classroom use. Issues in Accounting Education (Spring): 27-41.
Dowling, C. 2008. Discussion of “An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing”. International Journal of Accounting Information Systems 9(2): 122-126.
Dowling, C. and S. Leech. 2007. Audit support systems and decision aids: Current practice and opportunities for future research. International Journal of Accounting Information Systems 8(2): 92-116.
Duman, E. and M. H. Ozcelik. 2011. Detecting credit card fraud by genetic algorithm and scatter search. Expert Systems with Applications 38 (10): 13057-13063.
Durkin, J. 1998. Expert Systems: Design and Development. Macmillan College Division.
Ege, G. and W. G. Sullivan. 1990. Expert systems update. Management Accounting (January): 21. (Summary).
Eining, M. M. 1995. Discussion of the impact of elaboration-based expert system interfaces on de-skilling: An epistemological issue. Journal of Information Systems (Spring): 19-22.
Eining, M. M. and P. B. Dorr. 1991. The impact of expert system usage on experiential learning in an auditing setting. Journal of Information Systems (Spring): 1-16.
Elbashir, M. Z., P. A. Collier and M. J. Davern. 2008. Measuring the effects of business intelligence systems: The relationship between business process and organizational performance. International Journal of Accounting Information Systems 9(3): 135-153.
Giarratano, J. C. and G. D. Riley. 1998. Expert Systems: Principles and Programming. Course Technology.
Gomaa, M. I., J. E. Hunton, E. H. J. Vaassen and M. A. Carree. 2011. Decision aid reliance: Modeling the effects of decision aid reliability and pressures to perform on reliance behavior. International Journal of Accounting Information Systems 12(3): 206-224.
Gray, G. L., V. Chiu, Q. Liu and P. Li. 2014. The expert systems life cycle in AIS research: What does it mean for future AIS research? International Journal of Accounting Information Systems 15(4): 423-451.
Greer, W. R. Jr. and H. Rockness. 1987. Management decision support systems for medical group practice. Journal of Information Systems (Spring): 65-79.
Hagel, J. 2013. Why accountants should own big data. Journal of Accountancy (November): 20-21. (Business intelligence).
Häubl, G. and K. B. Murray. 2006. Double agents. MIT Sloan Management Review (Spring): 8-12.
Hodge, F. D., K. I. Mendoza and R. K. Sinha. 2021. The effect of humanizing robo-advisors on investor judgments. Contemporary Accounting Research 38(1): 770-792.
Hogarth, R. M. and E. Soyer. 2015. Using simulated experience to make sense of big data. MIT Sloan Management Review (Winter): 49-54.
Hopper, G. 2021. Deep Finance: Corporate Finance in the Information Age. Leaders Press.
Hornik, S. and B. M. Ruf. 1997. Expert systems usage and knowledge acquisition: An empirical assessment of analogical reasoning in the evaluation of internal controls. Journal of Information Systems (Fall): 57-74.
Huerta, E., T. Glandon and Y. Petrides. 2012. Framing, decision-aid systems, and culture: Exploring influences on fraud investigations. International Journal of Accounting Information Systems 13(4): 316-333.
Jackson, P. 1998. Introduction to Expert Systems (3rd Edition). Addison Wesley.
Jeacle, E. and C. Carter. 2011. In TripAdvisor we trust: Rankings, calculative regimes and abstract systems. Accounting, Organizations and Society 36(4-5): 293-309.
Johnson, B. G., F. Phillips and L. G. Chase. 2009. An intelligent tutoring system for the accounting cycle: Enhancing textbook homework with artificial intelligence. Journal of Accounting Education 27(1): 30-39.
Jones, D. R., D. Brown and P. Wheeler. 2001. The effect of justification type on agreement with a decision aid and judgment performance. Advances in Accounting Behavioral Research (4): 187-206.
Kaufmann, M., P. Manolios and J. S. Moore. 2000. Computer-Aided Reasoning: An Approach (Advances in Formal Methods). Kluwer Academic Publishers.
King, M. and L. McAulay. 1991. A standard costing knowledge base: Building and using an expert system in management accounting education. Issues in Accounting Education (Spring): 97-111.
Kohavi, R., L. Mason, R. Parekh and Z. Zheng. 2004. Lessons and challenges from mining retail e-commerce data. Machine Learning 57 (1-2): 83-113.
Kozik, E. 1966. Computer augmentation of managerial reasoning. Management Accounting (December): 35-43.
Krolak, P. D. 1971. Portfolio evaluation & re-evaluation: An experiment in subjective probability, man-machine learning and decision making. Decision Sciences 2(2): 225-238.
Kruse, S., D. Bendig and M. Brettel. 2023. The potency of shortcuts in decision-making. MIT Sloan Management Review (Fall): 17-19. (Using heuristics).
Latham, S. and B. Humberd. 2018. Four ways jobs will respond to automation. MIT Sloan Management Review (Fall): 11-14.
Lee, M. T. and S. K. Widener. 2016. The performance effects of using business intelligence systems for exploitation and exploration learning. Journal of Information Systems (Fall): 1-31.
Levesque, H. J. and G. Lakemeyer. 2001. The Logic of Knowledge Bases. The MIT Press.
Lewis, B., M. D. Shields and S. M. Young. 1983. Evaluating human judgments and decision aids. Journal of Accounting Research (Spring): 271-285.
Li, F. 2010. The information content of forward-looking statements in corporate filings - A naive Bayesian machine learning approach. Journal of Accounting Research (December): 1049-1102.
Liang, T. 1988. Expert systems as decision aids: Issues and strategies. Journal of Information Systems (Spring): 41-50.
Lowe, D. J., P. M. J. Reckers and S. M. Whitecotton. 2002. The effects of decision-aid use and reliability on jurors' evaluations of auditor liability. The Accounting Review (January): 185-202.
Malaescu, I. and S. G. Sutton. 2015. The effects of decision aid structural restrictiveness on cognitive load, perceived usefulness, and reuse intentions. International Journal of Accounting Information Systems (17): 16-36.
Malcolm, R. E. 1966. Decision tables in accounting. The Accounting Review (July): 551-555. (An example using the cost-or-market rule).
Malone, T. W. 2018. How human-computer 'superminds' are redefining the future of work. MIT Sloan Management Review (Summer): 34-41.
Martens, B. J., K. P. Scheibe and P. K. Bergey. 2012. Supply chains in sub-Saharan Africa: A decision support system for small-scale seed entrepreneurs. Decision Sciences 43(5): 737-759.
Mascha, M. F. 2001. The effect of task complexity and expert system type on the acquisition of procedural knowledge: Some new evidence. International Journal of Accounting Information Systems 2(2): 103-129.
Mascha, M. F. and G. Smedley. 2007. Can computerized decision aids do “damage”? A case for tailoring feedback and task complexity based on task experience. International Journal of Accounting Information Systems 8(2): 73-91.
Mauldin, E. 2003. An experimental examination of information technology and compensation structure complementarities in an expert system context. Journal of Information Systems (Spring): 19-41.
McGhee, J. 1990. Knowledge-Based Systems for Industrial Control (I E E Control Engineering Series). Institution of Electrical Engineers.
Michaelsen, R. H. 1988. Development of an expert computer system to assist the classification of estate tax returns. Accounting Horizons (December): 63-70.
Murphy, D. S. 1990. Expert system use and the development of expertise in auditing: A preliminary investigation. Journal of Information Systems (Fall): 18-35.
Murthy, U. S. and J. A. Swanson. 1992. Integrating expert systems and database technologies: An intelligent decision support system for investigating cost variances. Journal of Information Systems (Fall): 18-40.
Murthy, U. S. and P. R. Wheeler. 2018. The effects of decision-aid design on auditor performance in internal control evaluation tasks. Journal of Information Systems (Summer): 95-113.
Newman, M. S. 1988. Computer-assisted professional competence. Accounting Horizons (March): 50-57.
O'Carroll, P. W., W. A. Yasnoff, W. M. Elizabeth, L. H. Ripp and E. L. Martin. 2002. Public Health Informatics and Information Systems. Springer-Verlag.
Odom, M. D. and P. B. Dorr. 1995. The impact of elaboration-based expert system interfaces on de-skilling: An epistemological issue. Journal of Information Systems (Spring): 1-17.
Pei, B. K. W., J. Paul and J. H. Reneau. 1994. The effects of judgment strategy and prompting on using rule-based expert systems for knowledge transfer. Journal of Information Systems (Spring): 21-42.
Perols, J. 2011. Financial statement fraud detection: An analysis of statistical and machine learning algorithms. Auditing: A Journal of Practice & Theory 30(2): 19-50.
Phillips, M. E., C. E. Brown and N. L. Nielson. 1990. Using expert systems for personal financial planning. Management Accounting (September): 29-33.
Plumlee, D. 2001. Discussion of “The effect of task complexity and expert system type on the acquisition of procedural knowledge: Some new evidence”. International Journal of Accounting Information Systems 2(2): 125-129.
Power, D. J. 2002. Decision Support Systems: Concepts and Resources for Managers. Quorum Books.
Qasim, A. and F. F. Kharbat. 2020. Blockchain technology, business data analytics, and artificial intelligence: Use in the accounting profession and ideas for inclusion into the accounting curriculum. Journal of Emerging Technologies in Accounting 17(1): 107-117.
Rahimikia, E., S. Mohammadi, T. Rahmani and M. Ghazanfari. 2017. Detecting corporate tax evasion using a hybrid intelligent system: A case study of Iran. International Journal of Accounting Information Systems (25): 1-17.
Reiter, R. 2001. Knowledge in Action: Logical Foundations for Specifying and Implementing Dynamical Systems. The MIT Press.
Rose, J. M. 2002. Discussion of “Do tax decision support systems affect the accuracy of tax compliance decisions?” International Journal of Accounting Information Systems 3(3): 145-149.
Rose, J. M., A. M. Rose and B. McKay. 2007. Measurement of knowledge structures acquired through instruction, experience, and decision aid use. International Journal of Accounting Information Systems 8(2): 117-137.
Rose, J. M., B. A. McKay, C. S. Norman and A. M. Rose. 2012. Designing decision aids to promote the development of expertise. Journal of Information Systems (Spring): 7-34.
Sangster, A. 1996. Expert system diffusion among management accountants: A U.K. perspective. Journal of Management Accounting Research (8): 171- 182.
Schalkoff, R. J. 2009. Intelligent Systems: Principles, Paradigms and Pragmatics. Jones & Bartlett Publishers.
Seymour, M., D. Lovallo, K. Riemer, A. R. Dennis and L. Yuan. 2023. AI with a human face: The case for - and against - digital employees. Harvard Business Review (March/April): 49-54.
Shortliffe, E. H. and L. M. Fagan. 2000. Medical Informatics: Computer Applications in Health Care and Biomedicine (Health Informatics.). Springer-Verlag.
Simon, H. A. 1990. Information technologies and organizations. The Accounting Review (July): 658-667.
Skiena, S. S. 2017. The Data Science Design Manual. Springer. Chapter 1: What is Data Science? Chapter 2: Mathematical Preliminaries. Chapter 3: Data Munging. Chapter 4: Scores and Ranking. Chapter 5: Statistical Analysis. Chapter 6: Visualizing Data. Chapter 7: Mathematical Models. Chapter 8: Linear Algebra. Chapter 9: Linear and Logistic Regression. Chapter 10: Distance and Network Methods. Chapter 11: Machine Learning. Chapter 12: Big Data: Achieving Scale. Chapter 13: Coda.
Smedley, G. A. and S. G. Sutton. 2004. Explanation provision in knowledge-based systems: A theory-driven approach for knowledge transfer designs. Journal of Emerging Technologies in Accounting (1): 41-61.
Song, Q., S. H. Chan and A. M. Wright. 2017. The efficacy of a decision support system in enhancing risk assessment performance. Decision Sciences 48(2): 307-335.
Sriram, R. and P. Wheeler. 1998. Uncertainty handling in accounting expert systems: A comparison of alternative approaches to knowledge representation. Studies in Managerial and Financial Accounting (7): 163-186.
Stark, D. 2022. Book review essay: Questioning humans versus machines: Artificial intelligence in class conflict. Administrative Science Quarterly 67(3): NP42-NP46. Based on Frank, P. 2020. New Laws of Robotics: Defending Human Expertise in the Age of AI. Harvard University Press.
Steinbart, P. J. 1987. The construction of a rule-based expert system as a method for studying materiality judgments. The Accounting Review (January): 97-116.
Steinbart, P. J. and W. L. Accola. 1994. The effects of explanation type and user involvement on learning from and satisfaction with expert systems. Journal of Information Systems (Spring): 1-17.
Stout, D. E., M. J. Liberatore and T. F. Monahan. 1991. Decision support software for capital budgeting. Management Accounting (July): 50-53.
Sullivan, W. G. and J. M. Reeve. 1988. Xventure: Expert systems to the rescue. Management Accounting (October): 51-58. (Related to investments in new technology).
Sun, T. and M. A. Vasarhelyi. 2017. Deep learning and the future of auditing: How an evolving technology could transform analysis and improve judgment. The CPA Journal (June): 24-29. (Deep learning, a cutting-edge use of artificial intelligence).
Sundarraj, R. P. 2006. Modeling an intelligent authentication system to protect financial information. International Journal of Accounting Information Systems 7(2): 110-112.
Truemper, K. 2004. Design of Logic-based Intelligent Systems. Wiley Interscience.
Turban, E., J. E. Aronson and T. Liang. 2004. Decision Support Systems and Intelligent Systems (7th Edition). Prentice-Hall.
Turban, E., R. Sharda and D. Delen. 2010. Decision Support and Business Intelligence Systems, 9th Edition. Prentice Hall.
Van De Velde, R. and P. Degoulet. 2003. Clinical Information Systems: A Component-Based Approach (Health Informatics). Springer-Verlag.
Vazsonyi, A. 1965. Automated information systems in planning, control and command. Management Science (February): B2-B41.
Vinze, A. S., V. Karan and U. S. Murthy. 1991. A generalizable knowledge-based framework for audit planning expert systems. Journal of Information Systems (Fall): 78-91.
Watson, I. D. 1997. Applying Case-Based Reasoning: Techniques for Enterprise Systems. Morgan Kaufmann.
Wheeler, P. and D. R. Jones. 2006. The effects of attitudinal ambivalence and exploratory switching behavior on the use of two decision aids. International Journal of Accounting Information Systems 7(3): 251-271.
Wheeler, P. and U. Murthy. 2011. Experimental methods in decision aid research. International Journal of Accounting Information Systems 12(2): 161-167.
Wheeler, P. R. and V. Arunachalam. 2008. The effects of decision aid design on the information search strategies and confirmation bias of tax professionals. Behavioral Research In Accounting 20(1): 131-145.
Wilson, H. J. and P. R. Daugherty. 2018. Collaborative intelligence: Humans and AI are joining forces. Harvard Business Review (July/August): 114-123.
Witten, I. H. and E. Frank. 1999. Data Mining: Practical Machine Learning Tools and Techniques with Java Implementations. Morgan Kaufman.
Witten, I. H. and E. Frank. 2005. Data Mining: Practical Machine Learning Tools and Techniques, 2nd Edition. Morgan Kaufman.
Young, R. M. 1994. Discussion of the effects of explanation type and user involvement on learning from and satisfaction with expert systems. Journal of Information Systems (Spring): 18-20.
Zhang, C. and M. A. Vasarhelyi. 2022. How to teach a 14-week robotic process automation (RPA) course for accounting students. Issues in Accounting Education (August): 21-39.
Zhuk, J. 2004. Integration-Ready Architecture and Design: Software Engineering with XML, Java, .NET, Wireless, Speech, and Knowledge Technologies. Cambridge University Press.