..., such as Alteryx, ChatGPT, Excel, Power Automate, Power BI, Python, QuickBooks, SQL, Tableau, and UiPath, to solve challenges across accounting domains, including Accounting Information Systems, audit, data analytics, financial, managerial, tax, and others. To date, we have created 260 challenges (i.e., cases...

...Asad Kausar; Jee-Hae Lim; You-il Park (Chris) SYNOPSIS In a hand-collected sample of U.S. public firms from 2004 to 2018, we investigate the impact of data analytics (DA) adoption on future operational efficiency. Utilizing a propensity score matching difference-in-differences methodology, we find...

...Feiqi Huang; Soohyun Cho; Kyungha Lee (Kari); Won Gyun No SYNOPSIS Full population testing (FPT) has been proposed as an alternative to traditional sampling, enabling auditors to manage a potentially large number of items leveraging advances in data analytics. This study applies FPT to substantive...

...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...

...: Accepted by Senior Editor Bin Srinidhi. 06 09 2022 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...

... 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 comments and suggestions. Finally, James N. Myers gratefully acknowledges financial support from the Dennis Hendrix Distinguished...

... 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...

... intelligence audit procedure machine learning data analytics This paper provides a conceptual explanation of how deep learning works and identifies the capabilities of deep learning when it comes to text understanding, speech recognition, visual recognition, and structured data analysis...

...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...

... not violate any internal controls, frequent occurrences may necessitate further investigations to ensure the legitimacy of these transactions. This scenario illustrates that by uncovering patterns that would remain otherwise unknown, data analytics used to extract information from larger volumes of data can...