Alexander Kogan

Rutgers, The State University of New Jersey

Professor

311 North 5th Street

New Brunswick, NJ 08854

United States

  • Rutgers, The State University of New Jersey

SCHOLARLY PAPERS

12

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SSRN CITATIONS
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Top 44,690

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9

CROSSREF CITATIONS

6

Scholarly Papers (12)

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1.

Using XBRL to Conduct a Large-Scale Study of Discrepancies between the Accounting Numbers in Compustat and SEC 10-K Filings

Number of pages: 51 Posted: 01 Aug 2013 Last Revised: 20 Jul 2014
Roman Chychyla and Alexander Kogan
University of Miami - School of Business Administration and Rutgers, The State University of New Jersey
Downloads 445 (101,712)
Citation 10

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Compustat, 10-K, data quality, XBRL, data discrepancies, data aggregators

2.

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 412 (111,355)

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

3.

Does Compustat Data Standardization Improve Bankruptcy Prediction Models?

Number of pages: 39 Posted: 09 Mar 2014
Roman Chychyla and Alexander Kogan
University of Miami - School of Business Administration and Rutgers, The State University of New Jersey
Downloads 367 (127,050)
Citation 4

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data standardization, Compustat database, bankruptcy prediction, 10-K reports

4.

Reverse-Engineering Country Risk Ratings: Combinatorial Non-Recursive Model

Number of pages: 30 Posted: 28 Mar 2007 Last Revised: 11 Nov 2008
Peter L. Hammer, Alexander Kogan and Miguel Lejeune
Rutgers, The State University of New Jersey, Rutgers, The State University of New Jersey and George Washington University
Downloads 346 (135,608)
Citation 2

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credit risk rating, country risk, combinatorial optimization, logical analysis of data

5.

A Logical Analysis of Banks’ Financial Strength Ratings

Number of pages: 34 Posted: 31 Aug 2010 Last Revised: 05 Sep 2016
Peter L. Hammer, Alexander Kogan and Miguel Lejeune
Rutgers, The State University of New Jersey, Rutgers, The State University of New Jersey and George Washington University
Downloads 337 (139,460)
Citation 1

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credit risk rating, bank creditworthiness, Logical Analysis of Data, combinatorial pattern extraction

6.

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 155 (291,850)

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

7.

Privacy-Preserving Information Sharing within an Audit Firm

Number of pages: 56 Posted: 12 Jan 2017
Alexander Kogan and Cheng Yin
Rutgers, The State University of New Jersey and Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick
Downloads 128 (339,408)
Citation 3

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Audit analytical procedures, Data privacy, Peer-based approach

8.

Similarity-Based Audit Selection: Skipper and Stretcher

Number of pages: 30 Posted: 21 Sep 2022
Nuriddin Tojiboyev and Alexander Kogan
The College of New Jersey and Rutgers, The State University of New Jersey
Downloads 17 (805,418)

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audit analytics, audit selection, audit exceptions, exception prioritization, similarity, risk score

9.

Designing Privacy-Preserving Blockchain Based Accounting Information Systems

Posted: 02 Jun 2017
Yunsen Wang and Alexander Kogan
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and Rutgers, The State University of New Jersey

Abstract:

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Blockchain, Accounting Information Systems, Continuous Auditing, Information Privacy

10.

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

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

11.

Threshold Boolean Form for Joint Probabilistic Constraints with Random Technology Matrix

Posted: 14 Sep 2013 Last Revised: 23 Jan 2015
Alexander Kogan and Miguel Lejeune
Rutgers, The State University of New Jersey and George Washington University

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Stochastic Programming, Boolean Function, Joint Probabilistic Constraint, Random Technology Matrix, Minorant, Threshold Function

12.

Modeling Country Risk Ratings Using Partial Orders

European Journal of Operational Research, Vol. 175, No. 2, pp. 836-859, 2006
Posted: 28 Mar 2007
Peter L. Hammer, Alexander Kogan and Miguel Lejeune
Rutgers, The State University of New Jersey, Rutgers, The State University of New Jersey and George Washington University

Abstract:

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Credit Risk, Country Risk, Relative Creditworthiness, Data Mining, Rating, Preorder, Logical Analysis of Data