Bookkeeping Graphs: Computational Theory and Applications

Pierre Jinghong Liang

Foundations and Trends(R) in Accounting, 2023, vol. 17, issue 2, 77-172

Abstract: This monograph first describes the graph or network representation of Double-Entry bookkeeping both in theory and in practice. The representation serves as the intellectual basis for a series of applied computational works on pattern recognition and anomaly detection in corporate journal-entry audit settings. The second part of the monograph reviews the computational theory of pattern recognition and anomaly detection built on the Minimum Description Length (MDL) principle. The main part of the monograph describes how the computational MDL theory is applied to recognize patterns and detect anomalous transactions in graphs representing the journal entries of a large set of transactions extracted from real-world corporate entities’ bookkeeping data.

Keywords: Auditing; Financial statement analysis and equity valuation; Corporate governance; Management control; Data compression; Pattern recognition and learning; Detection and estimation; Summarization; Data mining (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:now:fntacc:1400000070

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