Along This Trail
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Book Review: Contemporary Issues in Audit Management and Forensic Accounting III
In the previous two posts, I summarized the book‘s discussions on Fraud Theory and Deterrence and Detection Tools and Models. The first focused on understanding why fraud occurs, while the second introduced the quantitative models that help auditors identify unusual financial patterns. This final post examines the book’s discussion of Big Data and Technology, specifically…
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Book Review: Contemporary Issues in Audit Management and Forensic Accounting II
In my previous post, I summarized the book‘s discussion of Fraud Theory and Deterrence, which explored why individuals commit fraud and how organizations can reduce the conditions that enable fraudulent behavior. This second post focuses on another major theme covered in Contemporary Issues in Audit Management and Forensic Accounting: Detection Tools and Models. As financial…
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Book Review: Contemporary Issues in Audit Management and Forensic Accounting I
One useful resource I recently found in my ongoing study of fraud detection and forensic accounting is Contemporary Issues in Audit Management and Forensic Accounting, published by Emerald Publishing. Rather than reviewing the entire book in one post, I plan to summarize and reflect on three themes that are especially relevant to my interests: This…
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From Information to Knowledge: Building a Personal AI Knowledge Base
Over the past few weeks, YouTube’s recommendation algorithm has repeatedly suggested courses on building AI agents. Many of these courses, particularly those created by Chinese content creators, focus on using large language models to automate research, organize information, and create personal knowledge systems. While exploring the topic, I came across a video titled “How to…
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Internal Controls Over Generative AI: Moving Beyond the Framework
Generative AI is rapidly finding its way into accounting, auditing, finance, compliance, and operational processes. As organizations begin integrating these tools into day-to-day activities, a familiar question emerges: How do we maintain effective internal controls when the system generating information can produce different answers to the same question? While reading the June 2026 issue of…
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Power Query Fundamentals for Accountants, Auditors, and Analysts
Many accounting, auditing, and reporting tasks begin with a familiar challenge: data arrives in different formats, from different sources, and rarely in a form that is immediately ready for analysis. Whether the information comes from an ERP system, a CSV export, a spreadsheet received by email, or a database report, significant time is often spent…
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From Correlation to Causation: How a Simple Question Led Me into the World of Complex Systems
One of the most persistent ideas I encountered while studying statistics, machine learning, and data science was a phrase repeated almost everywhere: Correlation is not causation. At first, it seemed straightforward enough. We can measure correlations. We can build predictive models. We can identify patterns hidden within large datasets. But a question lingered in the…
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Triple-Entry Accounting: A Glimpse into the Future of Financial Recordkeeping
While exploring recent developments in the application of data science and emerging technologies in accounting, I repeatedly encountered the concept of Triple-Entry Accounting (TEA). Although the idea has existed for some time, advances in blockchain technology have renewed interest in its potential to reshape financial recordkeeping and auditing. One article that provides a concise introduction…