This thesis explores current and future possible uses of ICT in financial reporting, describes the properties, usage and implementation of EDI and XBRL, describes the concept of online reporting and continuous auditing, introduces the area of artificial intelligence and expert systems and their application in accounting and auditing, describes development and application of FRAANK for extraction of financial data from EDGAR repository, describes the implementation of continuous auditing in Siemens and finally states the possible reasons, why the technologies are not used to their full potential.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:194066 |
| Date | January 2012 |
| Creators | Kapusta, Michal |
| Contributors | Mejzlík, Ladislav, Pelák, Jiří |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Slovak |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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