Concepedia

Journal Entry Recognition

Journal Entry Recognition is a methodological construct in accounting research that identifies and distinguishes embedded derivatives within financial instruments by systematically recording their initial recognition and subsequent adjustments in accordance with applicable accounting standards.

9

Publications

281

Citations

20

Authors

12

Institutions

Publications per year

2017–2026

7

Parents

Publications

9

Detection of Anomalies in Large Scale Accounting Data using Deep Autoencoder Networks

Marco Schreyer, Timur Sattarov, Damian Borth et al. · arXiv (Cornell University) · 2017 · 79 citations · Full text

, , +17

Manual journal entry testing: Data analytics and the risk of fraud

Rebecca Fay, Eric M. Negangard · Journal of Accounting Education · 2017 · 46 citations

, , +14

Autoencoder Neural Networks versus External Auditors: Detecting Unusual Journal Entries in Financial Statement Audits

Martin Schultz, Marina Tropmann-Frick · Proceedings of the ... Annual Hawaii International Conference on System Sciences/Proceedings of the Annual Hawaii International Conference on System Sciences · 2020 · 44 citations · Full text

, , +15

How reliable and useful is Cabell's Blacklist ? A data-driven analysis

Christophe Dony, Maurane Raskinet, François Renaville et al. · LIBER Quarterly The Journal of the Association of European Research Libraries · 2020 · 40 citations · Full text

, , +13

Partner Reading and Writing: Peer Social Dialogue and the Zone of Proximal Development

Lisbeth Dixon-Krauss · Journal of Reading Behavior · 1995 · 34 citations · Full text

, , +17

1–5 of 9

Authors

20

  1. TS
    Timur Sattarov

    University of St.Gallen, Switzerland

    2 publications · 97 citations

    2

    h-index

  2. MS
    Marco Schreyer

    University of St.Gallen, Switzerland

    2 publications · 97 citations

    2

    h-index

  3. DB
    Damian Borth

    German Research Centre for Artificial Intelligence, Germany

    2 publications · 97 citations

    2

    h-index

  4. EM
    Eric M. Negangard

    University of Virginia, United States

    1 publications · 46 citations

    1

    h-index

  5. MT
    Marina Tropmann-Frick

    HAW Hamburg, Germany

    1 publications · 44 citations

    1

    h-index

1–5 of 20

Institutions

12

  1. Hunter College

    New York, United States

    1 h-index

    3 publications

    51 citations

  2. Polytecnic in Požega

    Požega, Croatia

    1 h-index

    3 publications

    48 citations

  3. Deutsche Bundesbank

    Frankfurt am Main, Germany

    1 h-index

    1 publications

    18 citations

  4. East Carolina University

    Greenville, United States

    1 h-index

    1 publications

    46 citations

  5. City University of New York

    New York, United States

    1 h-index

    1 publications

    17 citations

  6. Sultan Idris Education University

    Kuala Lumpur, Malaysia

    1 h-index

    1 publications

    11 citations

  7. University of West Florida

    Pensacola, United States

    1 h-index

    1 publications

    34 citations

  8. Education and Early Childhood Development

    Fredericton, Canada

    1 h-index

    1 publications

    17 citations

1–8 of 12

Venues

  1. arXiv (Cornell University)

    Repository · 1 publications · 79 citations

    1

    h-index

  2. Journal of Accounting Education

    1 publications · 46 citations

    1

    h-index

  3. Accounting Historians Journal

    AHJ · 1 publications · 16 citations

    1

    h-index

  4. 1

    h-index

  5. Studies in English Language and Education

    SiELE · 1 publications · 11 citations

    1

    h-index

1–5