Virtual auditing agents: The Edgar agent example

Kay M. Nelson, Alex Kogan, Rajendra P. Srivastava, Miklos A. Vasarhelyi

Research output: Contribution to journalConference articlepeer-review

2 Scopus citations


This paper discusses the use of intelligent Internet agents as a way of expanding audit practices in the virtual world. A quality/service framework is presented that suggests ways that accounting firms can evolve in this era of on-line opportunities. The Edgar Agent is presented as an example of an intelligent Internet agent that gathers financial information. This information can be provided as a value-added service by auditors to their clients and used by the accounting firm itself in performing the audit function.

Original languageEnglish (US)
Pages (from-to)396-404
Number of pages9
JournalProceedings of the Hawaii International Conference on System Sciences
StatePublished - 1998
Externally publishedYes
EventProceedings of the 1998 31st Annual Hawaii International Conference on System Sciences. Part 1 (of 7) - Big Island, HI, USA
Duration: Jan 6 1998Jan 9 1998

All Science Journal Classification (ASJC) codes

  • Computer Science(all)


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