Academic Papers
Revisiting Accounting Entropy: Measuring Information of Accounting Classification
In this paper, we derive theoretically, and empirically validate and apply, a new measure of accounting classification based on the entropy concept from information theory of Shannon in the 1940s...
Learn more →Bookkeeping Graphs: Computational Theory and Applications
Bookkeeping Graphs: Computational Theory and Applications first describes the graph or network representation of Double-Entry bookkeeping both in theory and in practice. The representation serves as the intellectual basis...
Learn more →Anomaly Detection of Attributed Multi-graphs with Metadata: A Unified Neural Network Approach
Given a complex graph database of node- and edge-attributed multi-graphs as well as associated metadata for each graph, how can we spot the anomalous instances?
Learn more →Detecting Anomalous Graphs in Labeled Multi-Graph Databases
Within a large database 𝒢 containing graphs with labeled nodes and directed, multi-edges; how can we detect the anomalous graphs? Most existing work are designed for plain (unlabeled) and/or simple (unweighted) graphs...
Learn more →Summarizing Labeled Multi-graphs
Real-world graphs can be difficult to interpret and visualize beyond a certain size. To address this issue, graph summarization aims to simplify and shrink a graph, while maintaining its high-level structure and characteristics...
Learn more →AutoAudit: Mining Accounting and Time-Evolving Graphs
How can we spot money laundering in large-scale graph-like accounting datasets? How to identify the most suspicious period in a time-evolving accounting graph? What kind of accounts and events should practitioners prioritize under time constraints?
Learn more →PEAD.txt: Post-Earnings-Announcement Drift Using Text
We construct a new numerical measure of earnings announcement surprises, standardized unexpected earnings call text (SUE.txt), that does not explicitly incorporate the reported earnings value. SUE.txt generates a text-based post-earnings-announcement drift (PEAD.txt) larger than the classic PEAD.
Learn more →Risk-limiting financial audits via weighted sampling without replacement
We introduce the notion of a risk-limiting financial auditing (RLFA): given