... 16 02 2023 21 02 2023 2023 process mining event logs data generation data analytics Process mining is a data analytic technique that extracts information from event logs and presents it visually for decision making. An event log is a “chronological record of computer...

...Beng Wee Goh; Na Li; Tharindra Ranasinghe SYNOPSIS This paper investigates whether the use of Big Data analytics by firms has a spillover effect on management forecasting behavior. Insights provided by Big Data could potentially improve firms’ ability to forecast earnings (supply channel...

..., and Steve Young, as well as workshop participants at the University of Arkansas and at Lancaster University, and participants at the 2019 Accounting Horizons Conference on “Data Analytics in Accounting” hosted by the Stan Ross Department of Accountancy at Baruch College–CUNY, for many helpful...

.... Supplemental material can be accessed by clicking the link in Appendix B. Editor's note: Accepted by Vernon J. Richardson under the Senior Editorship of Gopal V. Krishnan. 1 8 2020 1 12 2020 2021 Big Data data analytics task complexity cognitive load time budget pressure...

... the new core competencies emphasizing the use of data analytics. We propose a new, revolutionized curriculum focusing on (1) providing students with a step-by-step framework/approach for analyzing the data that includes the use of statistics; (2) using data analytics across the accounting curriculum...

...Pamela J. Schmidt; Jennifer Riley; Kimberly Swanson Church SYNOPSIS A call to action has been sounded in accounting: Become a profession utilizing data analytics or become a profession bound for the history books. Accounting firms and corporations are investing in data analytics capabilities...

...Won Gyun No; Kyungha (Kari) Lee; Feiqi Huang; Qiao Li SYNOPSIS Advances in data analytics techniques allow auditors to process the entire population of transaction data to identify outliers (i.e., unusual/suspicious transactions) that are more likely to be subject to misstatement. However...

... their client's audit risk ( KPMG 2017 ). Currently, the application of deep learning in auditing is still in its infancy. The reasons behind this are twofold. One is the nature of auditing. The complexity of audit decision making makes it difficult to apply a new data analytical technique without...

...Gary P. Schneider; Jun Dai; Diane J. Janvrin; Kemi Ajayi; Robyn L. Raschke SYNOPSIS The business use of data analytics is growing rapidly in the accounting environment. Similar to many new systems that involve accounting information, data analytics has fundamentally changed task processes...

... utilize data mining techniques to analyze external data (e.g., census data, social media, news articles) in their assessments of client business risk, fraud risk, internal controls, going concern, etc. Additionally, instead of sampling techniques, the use of data analytic techniques allows auditors...