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Integrating Process Mining and Machine Learning for Advanced Internal Control Evaluation in Auditing
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Integrating Process Mining and Machine Learning for Advanced Internal Control Evaluation in Auditing (2024)Integrating Process Mining and Machine Le…The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques* (2022)The Impact of Audit Technolog…Process Mining Handbook (2022)Process Mining HandbookNew Frontiers for Internal Audit Research* (2021)New Frontiers for Internal Au…Anomaly detection in business processes using process mining and fuzzy association rule learning (2020)Anomaly detection in business…Reducing false positives in fraud detection: Combining the red flag approach with process mining (2018)Reducing false positives in f…Is Operational Control Risk Informative of Financial Reporting Deficiencies? (2017)Is Operational Control Risk I…Process Mining (2016)Process MiningA Field Study on the Use of Process Mining of Event Logs as an Analytical Procedure in Auditing (2014)A Field Study on the Use of P…Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses (2013)Does SOX 404 Have Teeth? Cons…The case for process mining in auditing: Sources of value added and areas of application (2012)The case for process mining i…Process Mining (2011)Process MiningHow Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses (2011)How Effective Is Internal Con…A business process mining application for internal transaction fraud mitigation (2011)A business process mining app…Auditing 2.0: Using Process Mining to Support Tomorrow's Auditor (2010)Auditing 2.0: Using Process M…An Analysis of the Underlying Causes Attributed to Restatements (2010)An Analysis of the Underlying…Context Aware Trace Clustering: Towards Improving Process Mining Results (2009)Context Aware Trace Clusterin…Workflow mining: discovering process models from event logs (2004)Business process mining: An industrial application (2006)Trace Clustering in Process Mining (2009)Active Trace Clustering for Improved Process Discovery (2013)Wanna improve process mining results? (2013)Building a complementary agenda for business process management and digital innovation (2020)Conformance checking of processes based on monitoring real behavior (2007)Process Mining: Discovery, Conformance and Enhancement of Business Processes (2011)Infer, Predict, and Assure: Accounting Opportunities in Data Analytics (2015)Proceedings of the 2017 Winter Simulation Conference (2017)Big data techniques in auditing research and practice: Current trends and future opportunities (2018)Limited-Dependent and Qualitative Variables in Econometrics (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)The Consequences of Mandatory Corporate Sustainability Reporting (2011)Do PCAOB Inspections Improve the Quality of Internal Control Audits? (2016)Financial distress, internal control, and earnings management: Evidence from China (2020)The ProM Framework: A New Era in Process Mining Tool Support (2005)Fuzzy Mining – Adaptive Process Simplification Based on Multi-perspective Metrics (2007)Comprehensive rule-based compliance checking and risk management with process mining (2012)Process Mining for the multi-faceted analysis of business processes—A case study in a financial services organization (2012)Process Science in Action: A Literature Review on Process Mining in Business Management (2021)Process mining: a research agenda (2003)Modern Business Process Automation (2009)A taxonomy to guide research on the application of data mining to fraud detection in financial statement audits (2014)Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession (2015)Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics (2018)Why Firms Voluntarily Disclose Bad News (1994)Determinants of market reactions to restatement announcements (2003)Accruals Quality and Internal Control over Financial Reporting (2007)The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior (2012)SOX after Ten Years: A Multidisciplinary Review (2014)Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements (2018)Towards Robust Conformance Checking (2011)Are we done with business process compliance: state of the art and challenges ahead (2018)Process Mining Manifesto (2012)Replaying history on process models for conformance checking and performance analysis (2012)Digital Innovation Management: Reinventing Innovation Management Research in a Digital World (2017)Automated Discovery of Process Models from Event Logs: Review and Benchmark (2018)Outcome-Oriented Predictive Process Monitoring (2019)Examining the interplay between big data analytics and contextual factors in driving process innovation capabilities (2020)Process Mining: A 360 Degree Overview (2022)Object-Centric Process Mining: Unraveling the Fabric of Real Processes (2023)PM4Py: A process mining library for Python (2023)
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References

  • 2016Process Mining2,166 cited
  • 2011Process Mining1,804 cited
  • 2011How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses411 cited
  • 2010An Analysis of the Underlying Causes Attributed to Restatements273 cited
  • 2009Context Aware Trace Clustering: Towards Improving Process Mining Results252 cited
  • 2022Process Mining Handbook224 cited
  • 2014A Field Study on the Use of Process Mining of Event Logs as an Analytical Procedure in Auditing203 cited
  • 2011A business process mining application for internal transaction fraud mitigation175 cited
  • 2010Auditing 2.0: Using Process Mining to Support Tomorrow's Auditor162 cited
  • 2012The case for process mining in auditing: Sources of value added and areas of application147 cited
  • 2018Reducing false positives in fraud detection: Combining the red flag approach with process mining113 cited
  • 2013Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses112 cited
  • 2017Is Operational Control Risk Informative of Financial Reporting Deficiencies?98 cited
  • 2021New Frontiers for Internal Audit Research*96 cited
  • 2022The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques*

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91 cited
  • 2020Anomaly detection in business processes using process mining and fuzzy association rule learning90 cited
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