期刊文献+

人工智能时代高校内部控制问题研究 被引量:1

在线阅读 下载PDF
导出
摘要 人工智能时代的到来,互联网、大数据以及云计算等新兴的概念深入人心,引发了教育的新形态、新思维。文章剖析了人工智能时代财务机器人、云计算、物联网等新兴技术对高校内部控制的影响及大数据背景下高校财务内部控制存在的问题,进而打破传统思维定式,分析人工智能对高校内部控制的作用机理,并从隐私与道德风险及高新技术风险两个层面提出了人工智能时代我国高校内部控制面临的新风险。
作者 任悦
机构地区 哈尔滨工业大学
出处 《现代审计与会计》 2019年第9期22-23,共2页 Modern Auditing and Accounting
  • 相关文献

二级参考文献30

  • 1Kinney J R , William R , Shepardson M L. Do control effectiveness disclosures require SOX 404 ( b ) internal control audits- A natural experimentwith small US public c o m p a n ie s[J]. Journal of Accounting R esearch, 2 0 1 1 ,4 9 ( 2 ) :413 - 4 4 8 .
  • 2Doyle J T , Ge W , McYay S. Accruals quality and internal control over financial reporting [J] . The Accounting Review , 2 0 0 7 , 8 2 ( 5 ) :1 1 4 1 - 1 1 7 0 .
  • 3Chan K C , Farrell B , Lee P. Earnings management of firms reporting material internal control weaknesses under Section 404 of the Sarbanes-Oxley A qI [J] . Auditing: A Journal of Practice & Theory, 2 0 0 8 ,2 7 ( 2 ) : 161 - 1 7 9 .
  • 4Ashbaugh-Skaife H , Collins D W. The effect of SOX internal control deficiencies and their remediation on accrual quality[J] , AccountingR eview ,2 0 0 8 , 83 ( 1 ) : 217 - 2 5 0 .
  • 5Lu H , Richardson G , Salterio S. Direct and indirect effects of internal control weaknesses on accrual quality: evidence from a unique Canadianregulatory setting[J] . Contemporary Accounting R esearch, 2011 , 2 8 ( 2 ) :675 ~ 7 0 7 .
  • 6Altamuro J , Beatty A. How does internal control regulation affect financial reporting? [J] . Journal of Accounting and Economics, 2010 ,4 9 ( 1 ) :58 - 7 4 .
  • 7Dechow P , Schrand C. Earnings Quality[M] - Charlottesville, V A: The Research Foundation of CFA Institute, 2004.
  • 8Beneish M , Billings M, Hodder D L. Internal control weaknesses and information uncertainty[J] . the Accounting Review,2 0 0 8 ,8 3 (3 ) :665 -7 0 3 .
  • 9Ogneva M , Raghunandan K. Internal control weakness and cost of equity: evidence from SOX Section 404 disclosures[J] . the AccountingR eview ,2007,82(6) : 1255 -1 2 9 7 .
  • 10Dechow P , Dichev I. The quality of accruals and earnings : the role of accrual estimation errors [J] . The Accounting Review, 2002,7 7 (4 ) : 35 - 5 9 .

共引文献37

引证文献1

二级引证文献1

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部