Accountants Weekly - 28 april 2023
Een overzicht van het laatste nieuws en ons laatste onderzoek.
Over de hele wereld verschijnen er nieuwsberichten en andere relevante stukken voor accountants, controllers en andere financials. Op maandag brengen wij u het nieuws van de Nederlandse accountantskantoren, op woensdag van de buitenlandse media en op vrijdag maken wij een selectie van het laatste nieuws en een kleine selectie uit eigen werk.
1. NexusGPT World’s 1st AI-freelancer platform
Iedereen kent ondertussen wel CHATGPT, maar wat is de volgende stap? Dit zijn zogenaamde Generative Agents. Zowel Google als andere partijen zijn hier mee aan het experimenteren. Dit zijn ’AI’s/Robots’ getraind om een specifieke taak uit te voeren.
Hierbij een kijkje in de ((zeer) nabije) toekomst. Ontmoet Olivia Bailey, een chartered accountant met verschillende expertise of April Williams een CPA. Alleen met één twist Olivia en April zijn geen mensen maar 'AI's'. Zelf testen, of zien of uw rol er ook al bij staat, lees verder…….?
2. Presentatie Clint Wolfs
Clint heeft een paper gepresenteerd geschreven door: hemzelf, Rick Reijnders, Eric Mantelaers en Martijn Zoet.
Abstract— Grounded theory has been a fundamental concept within qualitative research for decades. While human creativity forms an important element during the creation of new theories, there have been suggestions in which computersmight support this creative process. As a result, the computational grounded theory framework was introduced. Currently, there is a lack of studies that evaluate practical performance implications of computational grounded theory approaches. This paper aims to contribute by evaluating the differences between a manual and an automated keyword extraction process; a process that is considered to be important during the first stage of the open coding process. Results indicate that the outcomes of the automated process are - to some extent - in line with the outcomes of the manual process. Nonetheless, phi coefficients do not exceed 0.21, meaning that the results do not perfectly agree with each other. As a result, some keywords might be left out while other unimportant words may be labeled as being a keyword. Therefore, although automatic keyword extractors can be helpful during the open coding process, results should still be cautiously interpreted. Moreover, the results indicate that elements of the computational grounded theory framework can be implemented in practice, without significant different results.
3. Presentatie Lotte Verhoeven
Lotte heeft een paper gepresenteerd geschreven door: haarzelf, Rick Reijnders, Eric Mantelaers en Martijn Zoet.
Abstract— Evidence from the various reports and articles as well as the importance of the audit process shows that adjustment and/or improvement of the current approach within the accountancy sector is necessary. Research demonstrates that technology can contribute to an improvement of audit quality. Additionally, previous research increasingly recognizes that audit data analytics is likely to transform the conduct of the audit significantly. The goal of this research is to study how Audit Data Analytics is currently used within the audit. In order to answer this question, a survey was distributed via the Dutch National Accountants Association, focusing on how Audit Data Analytics is used in the accountancy sector. However, the results and the non-chronological order of the data analysis types indicate a misinterpretation or lack ofunderstanding of the data analysis types (implemented in the survey) and their chronological order.
4. Presentatie Ed Curfs
Ed heeft een paper gepresenteerd geschreven door: hemzelf and Eric Mantelaers Martijn Zoet en Clint Wolfs
Abstract—Continuous Monitoring, Continuous Auditing, Continuous Assurance, Continuous Reporting and the Continuum Paradigm (CP) are the elements in which research has been performed over 30 years. A major part of the research was focused on individual elements of the CP. However, no research has been performed with the purpose to identify if it is possible to build a holistic audit model based on the CP. Researchers noticed that there are no global standards available yet, approved by the stakeholders in relation to Continuous Assurance or Continuous Reporting. In this paper, we developed and built a simplified and holistic CP, the case study, for the four building blocks of the CP: Continuous Monitoring, Continuous Auditing, Continuous Assurance and Continuous Reporting. The case study is based on an exam for the post-doc education program for Financial Auditing at Dutch Universities. An exam has been selected as this makes it possible to verify the performance of the model by verification of the machine (case study) versus the manual results. The overall conclusion is that there is a correlation between the results of the machine and the manual results of the examinators. However, the score of the machine is structurally lower than the manual scores of the examinators. The case study proves that it is possible to build an audit model, with reference to the technolgical support for correcting exams, based on the CP.
5. Panel Discussie Martijn Zoet
Martijn heeft deelgenomen aan een panel discussie over het omgang met grote hoeveelheden data.
6. Beroepseed
In het bijgaande artikel heeft Eric een vergelijking getrokken tussen de accountant en de politieagent. Heel erg veel overeenkomsten. Opvallend is dat beide functionarissen een beroepseed hebben afgelegd. De agent verwijst in zijn ‘verklaring’ (proces-verbaal) naar zijn eed, terwijl de accountant dat niet doet? Terecht? Lees verder.
7. Het verminderen van de rapportageverplichtingen
Accountancy Europe maakt zich zorgen over de omvang van de rapportageverplichtingen. Lees verder op en de de volledig brief kunt u hier verder lezen.