期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：As it demonstrates evolution in recent years,intelligent agents technology is regarded as an essential tool in automating the decision-making functions and analysis as a means of facilitating and promoting organizational change,with significant potential in many areas of activity,including the accounting and finance domain. Within this area,the role of agents is oriented towards the automation of specific tasks which involve processing auditor,manual large volumes of financial data,which means that the staff member will be responsible for this processing,achieving continuous on-line. Thus,the relevant purpose during this paper is to highlight the role and benefits of using intelligent agent’s technology as a fundamental tool in automating functions of financial analysis in a virtual environment.
关键词：intelligent agent;SEC;XBRL;web reporting and auditing.
