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David A. Wood
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Journal Articles

Leveraging ChatGPT for Enhancing the Internal Audit Process—A Real-World Example from Uniper, a Large Multinational Company

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Scott Emett, Marc Eulerich, Egemen Lipinski, Nicolo Prien, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2025) 39 (2): 125–135.
https://doi.org/10.2308/HORIZONS-2023-111
Published: 01 June 2025
View articletitled, Leveraging ChatGPT for Enhancing the Internal Audit Process—A Real-World Example from Uniper, a Large Multinational Company
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Journal Articles

Building the TechHub.training Website for Training Accountants in Data Analytics

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David A. Wood, Scott L. Summers, Mark Albrechtsen, Tyler Booth, Trent Barlow, Millie Brimhall, Spencer Carlson, Boston Chappell, Jacob Dutton, Marta Ellsworth, Mitch Frei, Dallin Gardner, Alex Garrett, James Gerstner, Jae Hunt, Dylan King, Sterling Lane, Benjamin Lau, Carter Lee, Brett Lowe, Kyle Nilsen, Michael Paulsin, Christian Peterson, Klayton Pippert, Hyrum Reed, Parker Sherwood, Erick Sizilio, Donovon Spencer, Andrew Van Slooten, Jonathan Weston, Isaac Willyerd, Andrew Wilson
Journal: Accounting Horizons
Accounting Horizons 1–16.
https://doi.org/10.2308/HORIZONS-2023-062
Published: 11 April 2025
View articletitled, Building the TechHub.training Website for Training Accountants in Data Analytics
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Journal Articles

Patience is Key: The Time It Takes to See Benefits from Continuous Auditing

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Marc Eulerich, Benjamin Fligge, Vanessa I. López Kasper, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2025) 39 (1): 69–86.
https://doi.org/10.2308/HORIZONS-2023-060
Published: 01 March 2025
View articletitled, Patience is Key: The Time It Takes to See Benefits from Continuous Auditing
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Journal Articles

Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge

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Scott A. Emett, Marc Eulerich, Katherine Lovejoy, Scott L. Summers, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2024) 38 (3): 43–58.
https://doi.org/10.2308/HORIZONS-2022-131
Published: 01 September 2024
View articletitled, Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge
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Journal Articles

Automating Evaluation of Skill Assessment to Promote Skill Acquisition in the Area of Data Analytics Automation

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Joshua G. Coyne, Scott L. Summers, Brigham Villanueva, David A. Wood
Journal: Accounting Horizons
Accounting Horizons 1–14.
https://doi.org/10.2308/HORIZONS-2023-061
Published: 30 July 2024
View articletitled, Automating Evaluation of Skill Assessment to Promote Skill Acquisition in the Area of Data Analytics Automation
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Journal Articles

The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA

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Marc Eulerich, Nathan Waddoups, Martin Wagener, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2024) 38 (2): 143–152.
https://doi.org/10.2308/HORIZONS-2022-019
Published: 01 June 2024
View articletitled, The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA
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Journal Articles

Improving Audit Quality with Data Analytic Visualizations: The Importance of Spatial Abilities and Feedback in Anomaly Identification

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Becca N. Baaske, Marc Eulerich, David A. Wood
Journal: Accounting Horizons
Accounting Horizons 1–13.
https://doi.org/10.2308/HORIZONS-2023-073
Published: 30 January 2024
View articletitled, Improving Audit Quality with Data Analytic Visualizations: The Importance of Spatial Abilities and Feedback in Anomaly Identification
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Journal Articles

The Development of the Process Mining Event Log Generator (PMELG) Tool

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Steven R. Hawkins, Jeffrey Pickerd, Scott L. Summers, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2023) 37 (4): 85–95.
https://doi.org/10.2308/HORIZONS-2022-153
Published: 01 December 2023
View articletitled, The Development of the Process Mining Event Log Generator (PMELG) Tool
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Includes: Supplementary data
Journal Articles

Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions

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Jared S. Moon, Scott L. Summers, Nathan J. Waddoups, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2022) 36 (3): 171–188.
https://doi.org/10.2308/HORIZONS-2021-023
Published: 01 September 2022
View articletitled, Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions
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Journal Articles

Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals

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F. Greg Burton, Scott L. Summers, T. Jeffrey Wilks, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2022) 36 (2): 7–18.
https://doi.org/10.2308/HORIZONS-2020-147
Published: 01 June 2022
View articletitled, Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals
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Journal Articles

Implicit Attitudes and U.S. Tax Professionals' Reliance on Offshore Tax Professionals' Recommendations

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Brian C. Spilker, Bryan W. Stewart, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2021) 35 (1): 185–203.
https://doi.org/10.2308/HORIZONS-18-152
Published: 01 March 2021
View articletitled, Implicit Attitudes and U.S. Tax Professionals' Reliance on Offshore Tax Professionals' Recommendations
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Journal Articles

Robotic Process Automation in Public Accounting

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Lauren A. Cooper, D. Kip Holderness, Jr., Trevor L. Sorensen, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2019) 33 (4): 15–35.
https://doi.org/10.2308/acch-52466
Published: 01 December 2019
View articletitled, Robotic Process Automation in Public Accounting
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Journal Articles

The Value to Management of Using the Internal Audit Function as a Management Training Ground

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Joseph V. Carcello, Marc Eulerich, Adi Masli, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2018) 32 (2): 121–140.
https://doi.org/10.2308/acch-52046
Published: 01 June 2018
View articletitled, The Value to Management of Using the Internal Audit Function as a Management Training Ground
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Journal Articles

The Impact of Shadow IT Systems on Perceived Information Credibility and Managerial Decision Making

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Noah Myers, Matthew W. Starliper, Scott L. Summers, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2017) 31 (3): 105–123.
https://doi.org/10.2308/acch-51737
Published: 01 September 2017
View articletitled, The Impact of Shadow IT Systems on Perceived Information Credibility and Managerial Decision Making
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Journal Articles

An Evaluation of the General versus Specialist Nature of Top Accounting Journals

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Scott L. Summers, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2017) 31 (2): 105–124.
https://doi.org/10.2308/acch-51712
Published: 01 June 2017
View articletitled, An Evaluation of the General versus Specialist Nature of Top Accounting Journals
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Journal Articles

Comparing the Publication Process in Accounting, Economics, Finance, Management, Marketing, Psychology, and the Natural Sciences

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David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2016) 30 (3): 341–361.
https://doi.org/10.2308/acch-51443
Published: 01 September 2016
View articletitled, Comparing the Publication Process in Accounting, Economics, Finance, Management, Marketing, Psychology, and the Natural Sciences
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Journal Articles

Attracting Applicants for In-House and Outsourced Internal Audit Positions: Views from External Auditors

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Geoffrey D. Bartlett, Joleen Kremin, K. Kelli Saunders, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2016) 30 (1): 143–156.
https://doi.org/10.2308/acch-51309
Published: 01 March 2016
View articletitled, Attracting Applicants for In-House and Outsourced Internal Audit Positions: Views from External Auditors
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Includes: Supplementary data
Journal Articles

The Effects of Using the Internal Audit Function as a Management Training Ground or as a Consulting Services Provider in Enhancing the Recruitment of Internal Auditors

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F. Greg Burton, Matthew W. Starliper, Scott L. Summers, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2015) 29 (1): 115–140.
https://doi.org/10.2308/acch-50925
Published: 01 March 2015
View articletitled, The Effects of Using the Internal Audit Function as a Management Training Ground or as a Consulting Services Provider in Enhancing the Recruitment of Internal Auditors
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Journal Articles

Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures

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Richard A Price, III, Nathan Y. Sharp, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2011) 25 (4): 755–780.
https://doi.org/10.2308/acch-50064
Published: 01 December 2011
View articletitled, Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures
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Journal Articles

Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates

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Nathaniel M. Stephens, Scott L. Summers, Brady Williams, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2011) 25 (1): 149–181.
https://doi.org/10.2308/acch.2011.25.1.149
Published: 01 March 2011
View articletitled, Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates
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