David Y. Chan

St. John's University - Department of Accounting & Taxation

New York, NY

United States

SCHOLARLY PAPERS

3

DOWNLOADS

533

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

The Relationship between an Independent Audit and Financial Reporting Conservatism: Evidence from Small Private Commercial Banks

Number of pages: 40 Posted: 07 Mar 2012 Last Revised: 01 Oct 2013
David Y. Chan and Alexander Kogan
St. John's University - Department of Accounting & Taxation and Rutgers, The State University of New Jersey
Downloads 391 (81,545)

Abstract:

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Independent Audit, Financial Reporting, Conservatism, Discretionary Accruals, Commercial Banks

2.

Machine Learning for Predicting the Procurement of an Audit at Small Private Banks: Is the Decision to Procure an Audit Systematic?

Number of pages: 19 Posted: 02 Jun 2011 Last Revised: 15 Oct 2011
David Y. Chan and Alexander Kogan
St. John's University - Department of Accounting & Taxation and Rutgers, The State University of New Jersey
Downloads 142 (221,521)

Abstract:

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Audit Demand, Data Mining, Machine Learning, Classification Problem, Commercial Banks, FDIC Call Reports

3.

Exception Prioritization in Continuous Auditing: A Framework and Experimental Evaluation

Journal of Information Systems, Vol. 30, No. 2, 2016
Posted: 06 Oct 2013 Last Revised: 16 Oct 2016
Pei Li, David Y. Chan and Alexander Kogan
Southwestern University of Finance and Economics (SWUFE), St. John's University - Department of Accounting & Taxation and Rutgers, The State University of New Jersey

Abstract:

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Continuous Auditing, Exception Prioritization, Belief Functions, Belief Revision, Back Propagation, Rule Learner