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Keywords: data analytics
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Journal Articles
Journal Articles
Accounting Horizons 1–19.
Published: 20 January 2025
...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...
Journal Articles
Accounting Horizons 1–19.
Published: 30 December 2024
...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...
Journal Articles
Accounting Horizons (2024) 38 (3): 59–76.
Published: 01 September 2024
...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...
Journal Articles
Journal Articles
Accounting Horizons (2023) 37 (4): 85–95.
Published: 01 December 2023
...: 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...
Includes: Supplementary data
Journal Articles
Accounting Horizons (2022) 36 (1): 131–149.
Published: 01 March 2022
... 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...
Journal Articles
Journal Articles
Accounting Horizons (2021) 35 (2): 129–144.
Published: 01 June 2021
... 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...
Journal Articles
Accounting Horizons (2020) 34 (4): 165–180.
Published: 01 December 2020
...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...
Journal Articles
Journal Articles
Accounting Horizons (2019) 33 (3): 89–109.
Published: 01 September 2019
... 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...
Includes: Supplementary data
Journal Articles
Accounting Horizons (2015) 29 (3): 719–742.
Published: 01 September 2015
...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...
Journal Articles