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Bookkeeping Graphs: Computational Theory and Applications

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  • Pierre Jinghong Liang

Abstract

This monograph first describes the graph or network representation of Double-Entry bookkeeping both in theory and in practice. The representation serves as the intellectual basis for a series of applied computational works on pattern recognition and anomaly detection in corporate journal-entry audit settings. The second part of the monograph reviews the computational theory of pattern recognition and anomaly detection built on the Minimum Description Length (MDL) principle. The main part of the monograph describes how the computational MDL theory is applied to recognize patterns and detect anomalous transactions in graphs representing the journal entries of a large set of transactions extracted from real-world corporate entities’ bookkeeping data.

Suggested Citation

  • Pierre Jinghong Liang, 2023. "Bookkeeping Graphs: Computational Theory and Applications," Foundations and Trends(R) in Accounting, now publishers, vol. 17(2), pages 77-172, April.
    • Handle: RePEc:now:fntacc:1400000070
    DOI: 10.1561/1400000070
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    References listed on IDEAS

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    1. Xuemin (Sterling) Yan & Lingling Zheng, 2017. "Fundamental Analysis and the Cross-Section of Stock Returns: A Data-Mining Approach," The Review of Financial Studies, Society for Financial Studies, vol. 30(4), pages 1382-1423.
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