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Volume 11 Number 9 Year 2013

3 articles in this issue 

Timothy C. Krehbiel, Jan E. Eighme, Douglas Havelka

Although Six Sigma was developed to improve processes in a manufacturing environment, its use has expanded to many other areas including accounting and finance. We propose that control charts, originally used as tools for monitoring short-run manufacturin... see more

 

Mei Zhang

Fraud and error are two underlying sources of misstated financial statements. Modern machine learning techniques provide a potential direction to distinguish the two factors in such statements. In this paper, a thorough evaluation is conducted evaluation ... see more

 

Kirsten A. Passyn, Memo Diriker, Robert B. Settle

Two ShopBots were used to determine high-to-low price dispersion for identical models of 25 consumer durables, in 2007 and again in 2011, revealing substantial but declining price dispersion ratios. A survey of 1,135 American online shoppers revealed thei... see more