...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...

...Becca N. Baaske; Marc Eulerich; David A. Wood SYNOPSIS Public accounting firms and internal audit departments are implementing data analytics to enhance effectiveness and efficiency; however, there is a shortage of professionals with data analysis skills and the ability to derive meaningful...

... 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...

... Ashby, Zhan Gao, 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 their helpful input on the project. We also acknowledge helpful comments made by reviewers, discussants, and participants in the 2019 Accounting Horizons Conference on “Data Analytics in Accounting,” the 2019 AIS Section Midyear meeting in San Antonio, TX, the 2019 Auditing Section Midyear meeting...

... 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...

... risk, acceptable audit risk, and materiality level given the condition of the company during that time; they are also the targeted variables of the prediction models. deep learning neural networks artificial intelligence audit procedure machine learning data analytics TABLE 3...

...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...

... of financial statements and controls over financial statements ( Alles 2013 ; Titera 2013 ). 2015 Big Data audit judgment data analytics information processing weaknesses Technological innovations (e.g., electronic commerce, online transactions) have led to a significant increase...