Data Mining of Electronic Mail and Auditing: A Research Agenda

Debreceny, Roger; Gray, Glen L.

doi:10.2308/isys-10167

Cited by 14 publications

(3 citation statements)

References 85 publications

(94 reference statements)

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Some e-mails specific to certain individuals were removed for privacy and legal reasons (Diesner et al , 2005). This corpus offers an opportunity for e-mail data mining (Debreceny and Gray, 2011) due to its conversational nature (Lindsey et al , 2007) and reflection of authentic reality. As with a variety of studies drawing on the Enron corpus (cf.…”

Section: Methodsmentioning

confidence: 99%

The different impact of personal social capital and intra-organizational SC

Ben‐Hador

Eckhaus

2018

IJOTB

View full text Add to dashboard Cite

Purpose This study relates to two levels of organization social capital (SC): personal SC and intra-organizational SC. Personal SC is the utility derived from the person’s relationship, and his positioning in networks, inside and out of the organization. Intra-organizational SC is the benefit derived from interactions within, and between groups in the organization, and is based on trust, reciprocity, common goals, sharing information and knowledge. The purpose of this paper is to examine the difference between the SC levels by their connections to employee energy and success, before and after crisis. Design/methodology/approach In order to test the hypotheses, the authors used the Enron e-mails corpus, the texts were analyzed using SQL. Findings The findings suggest that the impact of personal SC and intra-organizational SC, on employee energy and success is different. Personal SC was found to have a higher impact on those two variables, than intra-organizational SC. After crisis, this gap became larger. Originality/value The importance of the findings is in the distinction between the SC levels, and their different impact on the employees. However, the situation of Enron employees at that time implies that the more important level of SC is the intra-organizational SC.

show abstract

Section: Methodsmentioning

confidence: 99%

The different impact of personal social capital and intra-organizational SC

Ben‐Hador

Eckhaus

2018

IJOTB

View full text Add to dashboard Cite

show abstract

“…Studies have also shown that the use of CAATs has different effect on internal and external auditors [21][22][23]. Factors influencing the use of CAATs include accomplishment of ISA statements and the supervision from the National Audit statutory bodies, training, etc.…”

Section: Standards Of Reportingmentioning

confidence: 99%

Computer Assisted Audit Techniques and Audit Quality in Developing Countries: Evidence from Nigeria

Jb¹,

Aa²

2015

J Internet Bank Commer

View full text Add to dashboard Cite

Most business organizations world-over have computerized their accounting systems. Extant literature finds that the use of Computer Assisted Audit Techniques (CAATs) is positively related to the quality of audit reports. CAATs are widely applied to audit financial statements in developed countries. However, there is a void in literature about the audit of computerized accounts in developing countries. We draw a sample from Nigeria to investigate the following questions, "Do auditors effectively audit computerized accounts and; Is there a positive relationship between the use of CAATs and audit quality?" Using descriptive statistics, correlation analysis and logistic multiple regression, we provide evidence that: (1) CAATs are effectively used, (2) there is a positive relationship between the use of CAATS and audit quality, and (3) in a sample

show abstract

“…The application domains range from the healthcare and IT sectors to the textile, shipping and manufacturing industry. Scholars have also applied process mining for the purpose of internal auditing [25] and general data mining techniques on journal entry data for auditing [26] and internal fraud detection purposes [27].…”

Section: Related Literaturementioning

confidence: 99%

Materiality Maps – Process Mining Data Visualization for Financial Audits

Werner¹

2019

Proceedings of the Annual Hawaii International Conference on System Sciences

View full text Add to dashboard Cite

Financial audits are a safeguard to prevent the distribution of false information which could detrimentally influence stakeholder decisions. The increasing integration of computer technology for the processing of business transactions create new challenges for auditors who have to deal with increasingly large and complex data. Process mining can be used as a novel Big Data analysis technique to support auditors in this context. A challenge for using this type of technique is the representation of analyzed data. Process mining algorithms usually discover large sets of mined process variants. This study introduces a new approach to visualize process mining results specifically for financial audits in an aggregate manner as materiality maps. Such maps provide an overview about the processes identified in an organization and indicate which business processes should be considered for audit purposes. They reduce an auditor's information overload and help to improve decision making in the audit process.

show abstract

Data Mining of Electronic Mail and Auditing: A Research Agenda

Cited by 14 publications

References 85 publications

The different impact of personal social capital and intra-organizational SC

The different impact of personal social capital and intra-organizational SC

Computer Assisted Audit Techniques and Audit Quality in Developing Countries: Evidence from Nigeria

Materiality Maps – Process Mining Data Visualization for Financial Audits

Contact Info

Product

Resources

About